Expands the state sales and use tax base by restricting the applicability of certain exemptions and exclusions and dedicates the revenues attributable to the base expansion for support of the TOPS Program and certain other state educational institutions, Medicaid Program providers, and district attorneys (Item #1) (OR +$173,000,000 SD RV See Note)
Repeals contingent effectiveness from Act No. 5 of the 2 E.S. relative to the definition of dealer for purposes of collecting sales and use taxes on transactions involving remote dealers (Item #1)
Posthumously commends Deputy Brandon Nielsen and Deputy Jeremy Triche of the St. John the Baptist Parish Sheriff's Office who were slain in the line of duty