Requires online or catalog retailers that are not domiciled in Louisiana to provide notice to Louisiana purchasers that Louisiana sales and use taxes may be due on the purchases (Item #30)
Dedicates the avails of the existing one percent state sales and use tax to the Stability in Higher Education Fund and provides with respect to the extent of that tax base for purposes of monies available for deposit into the fund (Items #7 and 36) (EG SEE FISC NOTE GF RV See Note)
Repeals the discounts to licensed tobacco dealers for accurately reporting and remitting excise taxes on certain tobacco products and for stamping cigarettes (Item #22) (OR +$2,300,000 GF RV See Note)