HLS 16RS-1513 ORIGINAL
2016 Regular Session
HOUSE BILL NO. 1060
BY REPRESENTATIVE STOKES
TAX/SALES & USE: Provides relative to the Sales Tax Streamlining and Modernization
Commission
1 AN ACT
2To amend and reenact R.S. 47:301.2(F) and (G), relative to the Sales Tax Streamlining and
3 Modernization Commission; to provide with respect to reports of the commission;
4 to provide for voting requirements; to provide with respect to sunset of the
5 commission; and to provide for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:301.2(F) and (G) are hereby amended and reenacted to read as
8follows:
9 ยง301.2. Sales Tax Streamlining and Modernization Commission
10 * * *
11 F. Reports and Recommendations. The commission shall review any
12 reports of the research groups and subcommittees, and after having conducted its
13 comprehensive review, shall prepare a report of reports concerning its
14 recommendations for any revision of current practices, administrative procedure,
15 statutory law, and Louisiana constitution. A recommendation concerning the
16 collection or administration of local sales and use taxes shall require approval of
17 three-quarters two-thirds of the members of the commission. The commission's
18 interim commission shall prepare a report which shall be submitted to the governor,
19 the president of the Senate, and the speaker of the House of Representatives no later
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-1513 ORIGINAL
HB NO. 1060
1 than January 15, 2016. The final report shall be prepared as determined by the
2 commission. before the start of the 2017 Regular Session of the Legislature.
3 G. Sunset. The commission shall terminate on June 30, 2017, but if
4 approved by a two-thirds vote of the membership prior to June 30, 2017, the
5 commission may continue its work through June 30, 2018.
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)]
HB 1060 Original 2016 Regular Session Stokes
Abstract: Provides with respect to reports, voting requirements, and sunset of the Sales Tax
Streamlining and Modernization Commission.
Present law establishes the Sales Tax Streamlining and Modernization Commission,
hereinafter referred to as "commission", to perform a comprehensive study of La.'s state and
local sales and use tax systems, and to make recommendations to the legislature regarding
revision of practices, administrative procedure, statutory law, and the La. constitution.
Present law provides for the membership of the commission, its meetings, and requires a
three-fourths vote of commission members for any recommendation made concerning local
sales and use taxes.
Proposed law changes present law by reducing the vote requirement for recommendations
concerning local sales and use taxes from 3/4th to 2/3rds.
Present law requires that the commission prepare an interim report of its recommendations
for submission to the governor, the president of the Senate, and the speaker of the House of
Representatives no later than Jan. 15, 2016, and a final report to be prepared at the discretion
of the commission.
Proposed law changes present law by removing the requirement for the interim and final
reports, in favor of requiring that the commission prepare a report to be submitted to the
governor, the president of the Senate, and the speaker of the House of Representatives prior
to the start of the 2017 R.S.
Present law terminates the commission on June 30, 2017.
Proposed law adds to present law authority for the commission to continue its work through
June 30, 2018, if approved prior to June 30, 2017 by a 2/3rds vote of the commission
members.
(Amends R.S. 47:301.2 (F) and (G))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.