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Prepared by Laura Gail Sullivan.
Miller HB No. 1087
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/LOCAL. Authorizes the collector of certain taxing authorities to require the
electronic filing and remittance of local sales and use taxes
DIGEST
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 or electronically remit state sales and use
tax. 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 that are required
to collect and remit sales or use tax on taxable events occurring within the jurisdiction of the
taxing authority who are required by the Dept. of Revenue to electronically file and remit
such taxes 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))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the reengrossed bill
1. Specifies that proposed law applies only to taxpayers that are required with
taxable events occurring by the Dept. to file or remit electronically and not
to all taxpayers in the jurisdiction.