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)]
HCR 7 Original 2018 Third Extraordinary Session Stokes
Establishes the Sales Tax Streamlining and Modernization Commission, as the successor to the
commission established by Act No. 405 of the 2015 R.S., to continue the comprehensive study of
Louisiana's state and local sales and use tax systems. Provides that the members shall be:
(1)The speaker of the House or his designee.
(2)The president of the Senate or his designee.
(3)The chairman of the House Ways and Means Committee or his designee.
(4)The chairman of the Senate Revenue and Fiscal Affairs Committee or his designee.
(5)A member appointed by the Police Jury Assoc. of La.
(6)A member appointed by the La. Municipal Assoc.
(7)A member appointed by the La. School Boards Assoc.
(8)A member appointed by the La. Assoc. of Tax Administrators.
(9)A member appointed by the La. Sheriffs Assoc.
(10)A member appointed by the La. Multiparish Tax Commission.
(11)A member appointed by LABI.
(12)A member appointed by the La. Retailers Assoc.
(13)A member appointed by the La. Automobile Dealers Assoc.
(14)A member appointed by National Federation of Independent Businesses.
(15)A member appointed by La. Industrial Development Executives Assoc.
(16)A member appointed by Society of La. Certified Public Accountants.
(17)A member appointed by the PAR.
(18)A member appointed by the Tax Foundation.
(19)The secretary of the Dept. of Revenue or his designee.
(20) The legislative auditor or his designee.
Provides that the members of the commission serve without compensation except for reasonable and
necessary expenses related to the performance of duties as members of the commission, and then
only in such amounts as is provided by law for state employees and officials, or per diem or expense
reimbursement to which they may be individually entitled as members of their constituent
organizations.
Provides that the commission shall submit its report of recommendations to the governor, the
president of the Senate, and the speaker of the House of Representatives no later than March 15,
2019, may submit additional reports as it deems necessary, and shall terminate on July 1, 2019.