Extends the tax exemption period for cigars and pipe tobacco products sampled at the Premium Cigar Association convention (EN SEE FISC NOTE GF RV See Note)
Authorizes contracts for motion picture investor tax credit for five years, renewable for five more, for scripted television series if they agree to construct or lease production facilities in Louisiana and reach an agreement with LED on guaranteed expenditures and jobs for residents. (gov sig)
Provides for equivalency of the special fuels tax with the gasoline tax on motor vehicles that operate on the highways using liquefied natural gas, liquefied petroleum gas, or compressed natural gas. (7/1/15) (EN +$6,000,000 SD RV See Note)
Provides with respect to sales of certain services and tangible personal property at certain publicly owned facilities (Item #35) (EN SEE FISC NOTE GF RV)
Constitutional amendment to exclude owners who are permanently totally disabled from the requirement that they annually certify to the assessor the amount of their adjusted gross income in order to receive the Special Assessment Level. (1/1/15) (2/3-CA13s1(A)) (EN DECREASE LF RV See Note)
Provides for administration, disposition, enforcement, and adjudication of state and local taxes under the jurisdiction of the Board of Tax Appeals (EN -$32,000 LF RV See Note)
Constitutional amendment to phase out the tax on inventory and establish the maximum allowable exemption for the industrial property tax exemption program. (2/3 - CA13s1(A)) (EG SEE FISC NOTE GF RV See Note)
Removes the restriction against taxes paid under protest concerning claims for the ad valorem tax credit for certain offshore vessels (RE1 SEE FISC NOTE See Note)
Exempts from state excise and sales taxes certain items given free of charge as samples at conventions, trade shows, and similar events (EN +$555,779 GF EX See Note)
Authorizes the University of Louisiana System to establish tuition and fees for a Doctor of Physical Therapy program at the University of Louisiana at Monroe (EN +$576,000 SG RV See Note)