HLS 17RS-1061 REENGROSSED
2017 Regular Session
HOUSE BILL NO. 601
BY REPRESENTATIVE STOKES
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES-USE, LOCAL: Establishes the Louisiana Uniform Local Sales Tax Board and
the Louisiana Sales and Use Tax Commission for Remote Sellers
1 AN ACT
2To amend and reenact R.S. 47:302(K)(6), 337.2(C)(1)(a), 337.19(A), 337.23(B)(1)(b), (d),
3 and (e), 337.49, 337.81(A)(1), 337.87(C)(1)(introductory paragraph), 337.92(1), and
4 1407(3) and to enact R.S. 36:459(A), R.S. 47:337.86(E)(3), 337.87(C)(1)(d), and
5 337.102, relative to sales and use tax administration; to provide with respect to a
6 concursus proceeding for determination of the proper local taxing jurisdiction; to
7 establish the Louisiana Uniform Local Sales Tax Board as a political subdivision of
8 the state for purposes of uniformity and efficiency of imposition, collection, and
9 administration of local sales and use taxes; to provide for membership of the board;
10 to provide for powers and duties of the board; to establish a dedication of revenue
11 for support of operations of the board; to provide for effectiveness; and to provide
12 for related matters.
13Be it enacted by the Legislature of Louisiana:
14 Section 1. R.S. 36:459(A) is hereby enacted to read as follows:
15 §459. Transfer of agencies or their powers to Department of Revenue
16 A. The Louisiana Sales and Use Tax Commission for Remote Sellers is
17 placed within the Department of Revenue and shall exercise and perform its powers,
18 duties, functions, and responsibilities as provided for agencies transferred in
19 accordance with the provisions of R.S. 36:801.1. The secretary and the Department
20 of Revenue shall in no way interfere with, review, or change the decisions or
21 operations of the agency so placed.
22 * * *
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1 Section 2. R.S. 47:302(K)(6), 337.2(C)(1)(a), 337.19(A), 337.23(B)(1)(b), (d), and
2(e), 337.49, 337.81(A)(1), 337.87(C)(1)(introductory paragraph), 337.92(1), and 1407(3) are
3hereby amended and reenacted and R.S. 47:337.86(E)(3), 337.87(C)(1)(d) and 337.102 are
4hereby enacted to read as follows:
5 §302. Imposition of tax
6 * * *
7 K. An additional tax shall be levied as follows:
8 * * *
9 (6) The taxes levied under this Subsection shall be collected by the
10 Department of Revenue, advised by a sales and use tax commission consisting of
11 nine members appointed as follows: two members appointed by the Louisiana
12 Municipal Association; two members appointed by the Louisiana School Boards
13 Association; two members appointed by the Police Jury Association of Louisiana;
14 two members appointed by the Louisiana Sheriffs' Association; and one member
15 appointed by the Louisiana Association of Tax Administrators the Louisiana
16 Uniform Local Sales Tax Board. The secretary shall assess a collection fee, not to
17 exceed one percent of the proceeds of the tax, as reimbursement for the actual cost
18 of collection of the tax. The department shall keep the commission board informed
19 on a regular basis of the collection and distribution of the taxes collected, and the
20 commission board shall receive a copy of the executive budget submission of the
21 Local Tax Division of the Board of Tax Appeals.
22 * * *
23 §337.2. Intent; application and interpretation of Chapter
24 * * *
25 C. Notwithstanding any other law to the contrary, in order to insure
26 taxpayers of uniformity of tax collection, the regulations applicable to the sales and
27 use tax of the tax authorities provided for in this Chapter shall be the following:
28 (1) For purposes of this Section, the following terms shall have the following
29 definitions:
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1 (a) "Board" means the board of directors of the Louisiana Association of Tax
2 Administrators Louisiana Uniform Local Sales Tax Board created by R.S.
3 47:337.102.
4 * * *
5 §337.19. Withholding of state funds; assessment and collection standards
6 A. The secretary of the Department of Revenue, after consultation with
7 representatives of the Louisiana Municipal Association, the Louisiana Police Jury
8 Association, the Louisiana School Boards Association, and the Louisiana
9 Association of Tax Administrators the Louisiana Uniform Local Sales Tax Board,
10 is hereby authorized and directed to promulgate rules, pursuant to the enforcement
11 of R.S. 47:306(D). Such rules shall also apply to R.S. 47:337.18(C). The municipal
12 and parish permitting agencies of each parish as specified in R.S. 47:306(D)(2)(a)
13 and R.S. 47:337.18(C)(2)(a) shall comply with rules authorized by this Subsection
14 within six months of the effective date of such rules.
15 * * *
16 §337.23. Uniform electronic local return and remittance system; official record of
17 tax rates, and exemptions; filing and remittance of local sales and use taxes;
18 penalties for violations
19 * * *
20 B.(1) The system by which such taxpayers file electronically and pay their
21 taxes and by which the information provided for in Subsection I is to be posted on
22 the internet shall be established, managed, and supervised by the secretary of the
23 Department of Revenue. The Uniform Electronic Local Return and Remittance
24 Advisory Committee shall provide advice and may make enforceable
25 recommendations to the secretary for his consideration with regard to the design,
26 implementation, and operation of the system in the manner provided for by this
27 Section. The advisory committee is hereby created within the Department of
28 Revenue and shall be composed of the following members:
29 * * *
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1 (b) A representative of a local governmental subdivision who shall be
2 appointed by the governor from a list of three names, one provided to him by the
3 Louisiana Municipal Association, one by the Police Jury Association of Louisiana,
4 and one by the Louisiana School Board Association. The member shall serve at the
5 pleasure of the governor. He The chairman of the Louisiana Uniform Local Sales
6 Tax Board, or in the absence of the chairman, the vice chairman of the board, who
7 shall serve as chair of the advisory committee.
8 * * *
9 (d) The head of a collector's office, appointed by the governor Louisiana
10 Uniform Local Sales Tax Board from a list of three names provided to him by the
11 board of directors of the Louisiana Association of Tax Administrators, to serve at the
12 pleasure of the governor for a three-year term.
13 (e) A representative of a business which that is required to file sales and use
14 tax returns for multiple collectors in the state, who shall be appointed by the
15 governor from a list of three names provided to him jointly by the Louisiana Retail
16 Dealers Association and the Louisiana Association of Business and Industry. The
17 member shall serve at the pleasure of the governor.
18 * * *
19 §337.49. Protest to collector's determination of tax due
20 A. The taxpayer, within fifteen calendar days from the date of the notice
21 provided in R.S. 47:337.48(A) or within thirty calendar days from the date of the
22 notice provided in R.S. 47:337.48(B), may protest thereto. This protest must be in
23 writing and should fully disclose the reasons, together with facts and figures in
24 substantiation thereof, for objecting to the collector's determination. The collector
25 shall consider the protest, and shall grant a hearing thereon, before making a final
26 determination of tax, penalty, and interest due.
27 B. The taxpayer or the local collector may request that a member of the
28 Louisiana Uniform Local Sales Tax Board attend a hearing granted in accordance
29 with this Section. The request shall be made in writing and received by the board at
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1 least five business days prior to the date of the hearing. The chairman of the board
2 may appoint a designee to serve in the place of a board member for this purpose. A
3 person eligible to serve as a designee shall be either a full-time employee of the
4 board or the head of a single parish collector's office.
5 * * *
6 §337.81. Appeals from the collector's disallowance of refund claim
7 A.(1) If the collector fails to act on a properly filed claim for refund or credit
8 within one year from the date received by him or by the Louisiana Uniform Local
9 Sales Tax Board or if the collector denies the claim in whole or in part, the taxpayer
10 claiming such refund or credit may within thirty days of the notice of disallowance
11 of the claim request a hearing with the collector for redetermination. The collector
12 shall render a decision within thirty days of the request by the taxpayer.
13 * * *
14 §337.86. Credit for taxes paid
15 * * *
16 E.
17 * * *
18 (3) Optional concursus proceeding.
19 (a) When a taxpayer or dealer has received a formal notice of assessment
20 from two or more Louisiana local collectors having a competing or conflicting claim
21 to sales or use tax on a transaction, the taxpayer or dealer is hereby authorized to file
22 a concursus proceeding before the Local Tax Division of the Louisiana Board of Tax
23 Appeals, hereinafter referred to as "board". If a concursus is filed, the taxpayer or
24 dealer, as applicable, shall pay the amount of sales tax collected or, if no tax was
25 collected, the amount of tax due at the highest applicable rate, together with penalty
26 and interest, into the Escrow Account for the Registry of the Board of Tax Appeals.
27 The proceeding shall name as defendants all parishes that are parties to the dispute.
28 The filing of a concursus proceeding in compliance with the provisions of this
29 Paragraph shall prevent collection of assessment from the taxpayer or dealer. No
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1 additional interest or penalties shall accrue against the taxpayer on the amount of
2 payment made pursuant to this Paragraph following the date of such payment. The
3 board's judgment may order the tax payment held in escrow to be disbursed to the
4 proper parish under the law and ordinances applicable to the case, and may also
5 order the payment of any refund due to the taxpayer or dealer.
6 (b) Any refund ordered by the board to a dealer who collected the tax shall
7 further stipulate that the dealer promptly issue refunds to their customers as
8 necessary, and that the dealer shall not benefit from any excess tax collected as a
9 result of filing the concursus proceeding.
10 (c) A suspensive appeal from any decision or judgment of the board rendered
11 pursuant to this Paragraph shall be filed with the court of appeal of the parish of the
12 local collector against whom the appeal is taken. However, if there are multiple
13 appellees from different circuits, the appeal shall be filed with the court of appeal for
14 the parish where the taxpayer is domiciled, or if the taxpayer is not domiciled in
15 Louisiana, then with the Louisiana Court of Appeal, First Circuit.
16 (d) No provision of this Paragraph shall require any taxpayer or dealer to file
17 a concursus proceeding as authorized by this Paragraph, and no penalty shall be
18 levied solely on the failure to use this optional procedure.
19 (e) All parties shall be responsible for their respective costs including but not
20 limited to travel expenses, filing fees, and attorney fees.
21 §337.87. Post-session update procedure
22 * * *
23 C.(1) Prior to the placement of all or a portion of an Act into this code, the
24 institute shall provide to the following organizations for their review the Acts or
25 portions of Acts which that it intends to place within the code:
26 * * *
27 (d) The Louisiana Uniform Local Sales Tax Board.
28 * * *
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1 §337.92. Definitions
2 As used in this Part:
3 (1) "Board" means the board of directors of the Louisiana Association of Tax
4 Administrators Louisiana Uniform Local Sales Tax Board as defined in R.S.
5 47:337.2 which that is required to develop rules and regulations pursuant to Chapter
6 2-D of the Uniform Local Sales Tax Code unless otherwise specified.
7 * * *
8 §337.102. Louisiana Uniform Local Sales Tax Board; creation; membership;
9 powers and duties
10 A. Creation of the board. The Louisiana Uniform Local Sales Tax Board,
11 hereinafter referred to in this Section as "board", is hereby created as a political
12 subdivision of the state as such term is defined in the Constitution of Louisiana. The
13 board shall be subject to all legal requirements applicable to a public body, including
14 procurement, ethics, record retention, fiscal and budgetary controls, and legislative
15 audit in the same manner as any local political subdivision. The domicile of the
16 board shall be East Baton Rouge Parish. The board may meet and conduct business
17 at other locations within the state of Louisiana.
18 B. Board membership and organization. (1) The board shall consist of eight
19 members, as follows:
20 (a) The executive director of the Louisiana Municipal Association.
21 (b) The executive director of the Louisiana School Boards Association.
22 (c) The executive director of the Police Jury Association of Louisiana.
23 (d) The executive director of the Louisiana Sheriff's Association.
24 (e) The head of a single parish collector's office appointed by the executive
25 board of the Louisiana Municipal Association.
26 (f) The head of a single parish collector's office appointed by the board of
27 directors of the Louisiana School Boards Association.
28 (g) The head of a single parish collector's office appointed by the executive
29 board of the Police Jury Association of Louisiana.
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1 (h) The head of a single parish collector's office appointed by the executive
2 committee of the Louisiana Sheriff's Association.
3 (2) The board members established in Subparagraphs (B)(1)(a) through (d)
4 of this Section shall be permanent members of the board.
5 (3) The board member appointments provided for in Subparagraphs (B)(1)(e)
6 through (h) of this Section shall be made no later than August 31, 2017. Employees,
7 legal counsel, and vendors of a single parish collector's office shall not be eligible
8 for appointment to the board. Members appointed to the board pursuant to
9 Subparagraphs (B)(1)(e) through (h) of this Section shall serve at the pleasure of the
10 respective appointing authority. The appointing authorities shall coordinate their
11 appointments to the board in order that the board's membership is representative of
12 the diverse regions of the state and to ensure that no two members represent a single
13 parish.
14 (4) A member of the board may appoint a designee to attend board meetings
15 and vote by proxy on his behalf, the procedure for which shall be determined by rule
16 of the board. A person eligible to serve as a designee shall be either a full-time
17 employee of an appointing authority or the head of a single parish collector's office.
18 (5) The board shall hold its organizational meeting no later than October 15,
19 2017, at which time it shall elect a chairman, vice chairman, and such other officers
20 as determined necessary at the first meeting.
21 (6) Board members shall serve without compensation, but may be
22 reimbursed for reasonable expenses incurred in the performance of their duties.
23 C. Powers and duties of the board. The board may:
24 (1) Support and advise local sales and use tax collectors concerning the
25 imposition, collection, and administration of local sales and use taxes authorized
26 under the constitution and laws of this state.
27 (2) Promulgate rules and regulations in accordance with Part H of Chapter
28 2-D of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
29 (3) Enter into agreements with local tax collectors.
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1 (4) Enter into contracts for the services of legal counsel, analysts, auditors,
2 appraisers, and witnesses, as well as any agency or department of the state or any
3 state or local political subdivision.
4 (5) Issue policy advice on matters concerning the imposition, collection, and
5 administration of local sales and use tax.
6 (6) Prescribe uniform forms and model procedures to be used by local sales
7 and use tax collectors.
8 (7) Procure the development of computer software and equipment for the
9 collection and administration of local sales and use taxes.
10 (8) Employ an executive director, and any necessary agents, assistants,
11 auditors, clerks, inspectors, investigators, or other experts and employees.
12 (9) Issue private letter rulings when requested pursuant to this Section as to
13 the imposition, collection, and administration of local sales and use tax.
14 D. Issuance of policy advice.
15 (1) The board may issue policy advice intended to provide guidance to
16 taxpayers or dealers with respect to any local sales and use tax issue. A taxpayer or
17 dealer may request a private letter ruling from the board by sending a certified letter
18 to the board and to the respective local tax collectors. Prior to the issuance of a
19 private letter ruling, the board may solicit additional information from the respective
20 local tax collectors. A private letter ruling issued by the board shall be transmitted
21 by certified mail simultaneously to both the requesting party and the respective local
22 tax collectors. A private letter ruling shall be posted in redacted form on the board's
23 website within ten days of its issuance.
24 (2) If a request for a private letter ruling involves a single local tax collector,
25 the tax collector may elect to decline to participate in the private letter ruling process
26 provided for in this Subsection with respect to that request for a private letter ruling
27 by notifying the board and the requesting party within ten days of receipt of the
28 request. If the board receives this notification, the board shall decline the request for
29 the ruling.
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1 (3) Except as otherwise provided in Paragraph (2) of this Subsection, a
2 private letter ruling shall bind the decision or discretion of a local tax collector
3 served with notice of the request pursuant to Paragraph (1) of this Subsection.
4 However, any party to the dispute may seek a review of the ruling within twenty
5 days of the date of its certified mailing by filing a petition to the Local Tax Division
6 of the Louisiana Board of Tax Appeals. The only grounds for overturning a private
7 letter ruling on appeal shall be that the ruling is contrary to law or a controlling
8 ordinance, conflicts with pre-existing jurisprudence, or otherwise is clearly arbitrary
9 and capricious. Any private letter ruling that is appealed shall be stayed until the
10 appeal is resolved by final judgment or by settlement.
11 E. Rulemaking. The board, after consultation with the Board of Directors
12 of the Louisiana Association of Tax Administrators, hereinafter referred to in this
13 Section as "LATA", is hereby authorized and directed to promulgate rules and
14 regulations pursuant to R.S. 47:337.94. The board shall request a non-binding
15 recommendation from LATA prior to the issuance of a rule or regulation. The
16 recommendation shall be submitted to the board within thirty days of the request, and
17 a failure on the part of LATA to provide a recommendation shall not preclude the
18 promulgation of a rule or regulation by the board.
19 F. Voluntary disclosure program. The board shall promulgate rules pursuant
20 to the Administrative Procedure Act to establish a uniform voluntary disclosure
21 program for taxpayers seeking relief from penalties in cases where a liability to more
22 than one local sales and use tax collector is owed. The board shall accept
23 applications from taxpayers seeking to participate in the program and may issue a
24 recommendation for the waiver of penalties for taxpayers who have complied with
25 program requirements, including full payment of taxes and interest. This
26 recommendation shall be binding on local tax collectors absent fraud, material
27 misrepresentation, or any such misrepresentation of the facts by the taxpayer.
28 G. Refunds. The board shall establish uniform standards and forms for the
29 purpose of refund requests for all local sales and use taxes. The refund denial form
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1 shall include notice to taxpayers that a refund request denial is appealable to the
2 Board of Tax Appeals, and shall provide specific information as to deadlines and
3 other requirements as provided by law for such an appeal. The board shall serve as
4 the central filing agency for all refund claims involving two or more Louisiana
5 parishes having transactions similar in fact. The filing of a refund claim with the
6 board shall suspend the running of prescription. The board shall notify the respective
7 tax collector within fifteen days of receipt of a refund request. The function of the
8 board with respect to refund requests shall be ministerial in nature and the board
9 shall have no authority over the approval or denial of a request.
10 H. Multi-parish audits. The board may develop a coordinated multi-parish
11 audit process which may be requested by a taxpayer having a location in the state
12 and registered to file and remit local sales and use taxes pursuant to a local ordinance
13 in at least three parishes. If a coordinated multi-parish audit program is developed,
14 the program shall be implemented through a pilot program prior to statewide
15 availability.
16 I. Funding. (1) The board shall be funded through a dedication of a
17 percentage of the total statewide collections of local sales and use tax on motor
18 vehicles, in accordance with the limitations provided in this Paragraph and the
19 budgetary policy as provided in Paragraph (2) of this Subsection. Monies shall be
20 payable monthly from the current collections of the tax. The dedication shall be
21 considered a cost of collection and shall be deducted by the state and disbursed to the
22 board prior to distribution of tax collections to local taxing authorities. The
23 dedication shall be in addition to any fee imposed by the office of motor vehicles for
24 the collection of the local sales and use tax on motor vehicles, and the total amount
25 to be disbursed to the board from this dedication in any fiscal year shall not exceed:
26 (a) In Fiscal Year 2017-2018, one-fifth of one percent of the collections.
27 (b) In Fiscal Year 2018-2019, one-quarter of one percent of the collections.
28 (c) In Fiscal Year 2019-2020 and each fiscal year thereafter, three-tenths of
29 one percent of the collections.
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1 (2)(a) The actual amount to be disbursed to the board by the office of motor
2 vehicles in any fiscal year shall be determined by the requirements of the annual
3 budget adopted by the board for that year, subject to the limitations established in
4 Subparagraphs (a) through (c) of Paragraph (1) of this Subsection. To accomplish
5 this, by the first day of June each year the chairman of the board shall notify the
6 commissioner of the office of motor vehicles regarding the amount to be disbursed
7 to the board for the ensuing fiscal year, with the exception of Fiscal Year 2018, when
8 the date for such notification shall be determined by agreement of the chairman and
9 the commissioner.
10 (b) The board shall develop and adopt a budget as required by the Local
11 Government Budget Act, R.S. 39:1301, et seq. The board shall have the same fiscal
12 year as the state. The adopted budget may be amended as deemed necessary by the
13 board.
14 (3) If use tax collections pursuant to R.S. 47:302(K) yields insufficient
15 revenue to fulfill the dedication made pursuant to R.S. 47:302(K)(7)for interagency
16 transfers to the Department of State Civil Service, Board of Tax Appeals, Local Tax
17 Division, the board shall pay any remaining amount necessary to satisfy the
18 dedication, which payment shall be made into the Local Tax Division Expense Fund
19 within the first thirty days of the fiscal year. The board is authorized to enter into an
20 agreement with the Department of State Civil Service, Board of Tax Appeals, Local
21 Tax Division to pay an amount sufficient to compensate the Local Tax Division for
22 workload increases.
23 J. Employees. Employees of the board shall serve in unclassified positions.
24 * * *
25 §1407. Jurisdiction of the board
26 The jurisdiction of the board shall extend to the following:
27 * * *
28 (3) All matters related to other jurisdiction otherwise provided by law,
29 including rules to seek uniformity of interpretation of common sales and use tax law
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1 or local sales and use tax law, as provided in R.S. 47:337.101(A)(2), and petitions
2 concerning the validity of a collector's rules, regulations, or private letter rulings, as
3 provided in R.S. 47:337.102.
4 * * *
5 Section 3. This Act shall become effective upon signature by the governor or, if not
6signed by the governor, upon expiration of the time for bills to become law without signature
7by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
8vetoed by the governor and subsequently approved by the legislature, this Act shall become
9effective on the day following such approval.
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 601 Reengrossed 2017 Regular Session Stokes
Abstract: Establishes the La. Uniform Local Sales Tax Board for uniformity and efficiency
of collection and administration of sales and use taxes.
Proposed law creates the La. Uniform Local Sales Tax Board (board) and grants the board
the following authority:
(1)Support and advise local tax collectors concerning collection and administration of
local taxes.
(2)Promulgate rules and regulations pursuant to the Administrative Procedure Act
relating to local sales and use tax, specifically including rules for a voluntary
disclosure program and a uniform refund request and approval process.
(3)Enter into agreements with local tax collectors.
(4)Enter into contracts for the services of legal counsel, analysts, auditors, appraisers,
and witnesses, as well as any agency or department of the state or any state or local
political subdivision.
(5)Prescribe uniform forms and model procedures to be used by local sales and use tax
collectors.
(6)Procure the development of computer software and equipment for the collection and
administration of local sales and use taxes.
(7)Employ an executive director, and any necessary agents, assistants, auditors, clerks,
inspectors, investigators, or other experts and employees.
(8)Develop a coordinated multi-parish audit process.
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Proposed law provides that the board be composed of the following eight members:
(1)The executive director of the La. Municipal Association.
(2)The executive director of the School Boards Association.
(3)The executive director of the Police Jury Association.
(4)The executive director of the Sheriff's Association.
(5)The head of a single parish collector's office appointed by the executive board of the
La. Municipal Association.
(6)The head of a single parish collector's office appointed by the board of directors of
the La. School Boards Association.
(7)The head of a single parish collector's office appointed by the executive board of the
Police Jury Association of La.
(8)The head of a single parish collector's office appointed by the executive committee
of the Sheriff's Association.
Proposed law provides that members of the board shall serve at the pleasure of the
appointing authority.
Proposed law requires that the board be domiciled in East Baton Rouge Parish, but may hold
meetings at any location within the state.
Proposed law provides for funding of the board through a dedication of a percentage of the
total statewide collections of local sales and use taxes on motor vehicles, not to exceed:
(a)In Fiscal Year 2017-2018, one-fifth of 1% of the collections.
(b) In Fiscal Year 2018-2019, one-quarter of 1% of the collections.
(c)In Fiscal Year 2019-2020 and each fiscal year thereafter, three-tenths of 1% of the
collections.
Proposed law provides that the actual amount to be disbursed to the board by the office of
motor vehicles in any fiscal year shall be determined by the requirements of the annual
budget adopted by the board for that year, subject to the limitations established in proposed
law with regard to maximum percentages of tax collections.
Proposed law requires that by the first day of June each year the chairman of the board notify
the commissioner of the office of motor vehicles regarding the amount to be disbursed to the
board for the ensuing fiscal year based on the adopted budget, with the exception of Fiscal
Year 2017-2018, when the date for the notification shall be determined by agreement of the
chairman and the commissioner.
Proposed law authorizes the board to transfer monies to assist in funding the Local Tax
Division of the Board of Tax Appeals in the event that state use tax collections under R.S.
47:302(K) are insufficient to fund the dedication for the operations of the Local Tax Division
made under R.S. 47:302(K)(7).
Present law provides that a single transaction shall only be taxed once and provides for a
process for requesting a refund in the event that taxes collected are remitted to the wrong
taxing jurisdiction.
Proposed law creates an optional concursus process in which a dealer or taxpayer can remit
the amount of tax to the Local Tax Division of the Board of Tax Appeals for deposit into
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their escrow account and request a determination by the board of the proper taxing
jurisdiction.
Effective upon signature of governor or lapse of time for gubernatorial action.
(Amends R.S. 47:302(K)(6), 337.2(C)(1)(a), 337.19(A), 337.23(B)(1)(b), (d), and (e),
337.49, 337.81(A)(1), 337.87(C)(1)(intro. para.), 337.92(1), and 1407(3); Adds R.S.
36:459(A), R.S. 47:337.86(E)(3), 337.87(C)(1)(d), and 337.102)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add authority for members of the La. Uniform Local Sales Tax Board (board)
to appoint a designee for purposes of attendance at a tax protest hearing or a
meeting of the board.
2. Change the term for board member appointments from a certain number of years
to at the pleasure of the appointing authority.
3. Change the limitations on the annual amount of funding the board may receive.
4. Add provisions concerning the board's budget.
The House Floor Amendments to the engrossed bill:
1. Remove provisions establishing the Louisiana Sales and Use Tax Commission
for Remote Sellers.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.