HLS 14RS-1978 ENGROSSED
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
Regular Session, 2014
HOUSE BILL NO. 1087
BY REPRESENTATIVE MILLER
TAX/LOCAL: Authorizes the collector of certain taxing authorities to require the electronic
filing and remittance of local sales and use taxes
AN ACT1
To enact R.S. 47:337.23(K), relative to electronic filing and remittance of sales and use2
taxes; to authorize the collector of certain taxing authorities to require the electronic3
filing and remittance of local sales and use taxes under certain circumstances; to4
provide for exceptions; to provide penalties for certain violations; to provide for5
effectiveness; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:337.23(K) is hereby enacted to read as follows: 8
ยง337.23. Uniform electronic local return and remittance system; official record of9
tax rates, and exemptions; filing and remittance of local sales and use taxes;10
penalties for violations11
* * *12
K.(1) Beginning January 1, 2015, the collector for each taxing authority may13
require the electronic filing and remittance of local sales and use tax by any taxpayer14
required to electronically file and remit state sales and use tax returns by the15
Department of Revenue. If the local collector for a taxing authority chooses the16
option of requiring the electronic filing and remittance of local sales and use tax17
returns in accordance with the provisions of this Subsection, then all taxpayers18
within the jurisdiction of the taxing authority shall file all applicable sales and use19
tax returns and remittances through the electronic filing options available for such20 HLS 14RS-1978 ENGROSSED
HB NO. 1087
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are additions.
purposes; however, in cases where the taxpayer can show cause that electronic filing1
of a return and remittance would create an undue hardship on the taxpayer, the2
collector for the taxing authority may exempt the taxpayer from the requirements of3
this Subsection.4
(2) Failure of a taxpayer to comply with the electronic filing requirements5
set forth in this Subsection shall result in the collector for the taxing authority6
assessing a penalty of one hundred dollars or five percent of the tax owed on the7
return, whichever is greater; however, the total penalty per return shall not exceed8
five thousand dollars. The local collector for the taxing authority may waive9
remittance and payment of the penalty in whole or in part if the local collector10
determines that the failure to comply by the taxpayer was reasonable and was11
attributable, not to any negligence on the part of the taxpayer, but for a cause which12
is submitted to the local collector in writing.13
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
Miller HB No. 1087
Abstract: Authorizes, beginning Jan. 1, 2015, the collector for each taxing authority to
require the electronic filing and remittance of local sales and use tax by any taxpayer
required to electronically file and remit state sales and use tax returns.
Present law provides for the establishment of a uniform electronic local return and
remittance system whereby a taxpayer may file a sales and use tax return of a taxing
authority and remit any tax, interest, penalty, or other charge due by means of the uniform
electronic local return and remittance system. The uniform electronic local returns and
remittance system shall be established, managed, and supervised by the Dept. of Revenue
and shall be done at no charge to the taxpayer by the state, the collector, or any taxing
authority levying a tax.
Proposed law retains present law but adds authority, beginning Jan. 1, 2015, for the
collector for each taxing authority to require the electronic filing and remittance of local
sales and use tax by any taxpayer required to electronically file and remit state sales and use
tax returns. If the local collector for a taxing authority chooses the option of requiring the
electronic filing and remittance of local sales and use tax returns, then all taxpayers within
the jurisdiction of the taxing authority shall file all applicable sales and use tax returns and
remittances through the electronic filing system. Further provides for an exception to the
requirements of proposed law in cases where the taxpayer can show cause that electronic
filing of local sales and use taxes would create an undue hardship. HLS 14RS-1978 ENGROSSED
HB NO. 1087
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are additions.
Proposed law provides for the assessment of a penalty of $100 or 5% of the tax owed on the
return, whichever is greater, for failure to comply with the provisions of proposed law.
However, the total penalty per return shall not exceed $5,000. Further authorizes the waiver
of remittance and payment of the penalty in whole or in part, if the taxpayer' s failure to
comply was reasonable and attributable to a cause other than negligence which is submitted
to the local collector in writing.
(Adds R.S. 47:337.23(K))