Authorizes the secretary of DED to enter into state sales and use tax rebate contracts with procurement processing companies which recruit purchasing companies to La. (EN SEE FISC NOTE GF RV See Note)
Authorizes a rebate for taxpayers who donate to certain school tuition organizations. (8/1/12) (OR SEE FISC NOTE GF EX See Note)
Establishes the Corporate Tax Apportionment Program for the granting of contracts for certain businesses to utilize the single sales factor to compute their taxable for income tax purposes and their taxable capital for franchise tax purposes. (7/1/12) (EG DECREASE GF RV See Note)
Authorizes parishes to contract with the Louisiana Sales and Use Tax Commission for Remote Sellers for the collection of local sales and use tax. (1/1/23) (EN SEE FISC NOTE LF RV See Note)
Creates the Competitive Projects Payroll Incentive Program which grants rebates of up to 15% of qualifying payroll to certain businesses and rebates of sales tax or capital expenditures if DED determines it will result in significant positive economic benefit to the state. (7/1/12) (EG DECREASE GF RV See Note)
Decreases the state sales and use tax rate and repeals exclusions and exemptions from state sales and use tax (OR SEE FISC NOTE GF RV)
Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)
Provides with respect to the state budget. (7/1/14) (EN SEE FISC NOTE GF RV See Note)
Provides relative to the elimination of certain special funds in the state treasury. (7/1/12) (EN +$66,950 GF RV See Note)
Authorizes the Department of Revenue to seek to enjoin preparers who engage in certain conduct. (7/1/18) (EN SEE FISC NOTE GF RV See Note)