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.
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))