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)]
Pugh HCSR No. 1
Requests the House Committee on Ways and Means and the Senate Committee on Revenue and
Fiscal Affairs to study Louisiana's policy for the collection of sales and use taxes on transactions
involving a remote seller who is not obligated to collect sales tax at the time of sale and to report
the finding of the joint committee to the legislature prior to the convening of the 2015 R.S.