Louisiana Senate Bill SR168

Louisiana 2013 Regular Session

• Introduced: 6/1/13
• Passed: 6/3/13

Caption

Requests the Lafayette Parish School System to issue a response to the tax dispute filed by the Acadiana District Dental Association.

Impact

This resolution highlights the tension between local taxation practices and state tax exemptions. By urging LPSS to act expediently, SR168 aims to alleviate the financial burden faced by dentists who are being penalized for the delayed resolution of their tax assessments. The resolution calls for a review based on sound legal reasoning, which can lead to a more consistent application of tax law in Lafayette Parish, potentially affecting future audits and taxation practices for dentists in the region.

Summary

Senate Resolution No. 168, introduced by Senator Cortez, urges the Lafayette Parish School System (LPSS) to promptly address a tax dispute arising from local sales taxes assessed on dental lab bills. These assessments conflict with R.S. 47:305(D)(1)(t), which exempts such dental devices from state and local sales taxes. The resolution seeks to ensure that LPSS utilizes all necessary resources to issue a legal response to the protests filed by the Acadiana District Dental Association (ADDA) regarding these assessments. The intent is to bring a swift conclusion to the ongoing dispute that affects local dentists.

Sentiment

Overall, the sentiment surrounding SR168 appears to be proactive and supportive of local dentists facing tax disputes. The resolution reflects a recognition of the challenges that arise from delays in taxation responses, particularly the accrual of unnecessary penalties and interest during prolonged review periods. By emphasizing the need for a prompt response from LPSS, the resolution aims to support the local dental community and ensure fair treatment under existing tax laws, resonating positively with stakeholders.

Contention

The primary contention associated with SR168 arises from the opposing perspectives on the application of local sales taxes in relation to state exemptions. Some may argue that LPSS's actions in auditing dentists and assessing sales taxes are justified under their interpretation of local tax laws, potentially leading to a conflict with the ADDA's interpretation of state statutes regarding exemptions. This resolution seeks to address and resolve these differing interpretations to avoid further disputes and provide clarity to both local officials and the dental community.