Louisiana 2020 1st Special Session

Louisiana House Bill HR31

Introduced
6/17/20  
Introduced
6/17/20  
Passed
6/18/20  

Caption

Requests study of centralized sales and use tax collection system in the state

Impact

The study group's findings are expected to inform the legislature about the feasibility and methodologies for creating a centralized sales tax system. If implemented, this transition could significantly alter the landscape of tax collection in Louisiana, aiming to simplify the current complex tax structure that businesses face. The proposed change could enhance operational efficiency and reduce compliance costs for many businesses operating within the state.

Summary

House Resolution 31 urges the formation of a study group aimed at making recommendations regarding the establishment of a centralized sales and use tax collection system in Louisiana. The resolution highlights that Louisiana is one of the few states operating under a decentralized system, resulting in compliance difficulties for businesses that have to manage numerous distinct political subdivisions for their tax obligations. The proposal has garnered attention as a potential solution to streamline tax compliance across the state.

Sentiment

The sentiment surrounding HR31 appears positive, reflected by the unanimous approval from the House during a recent vote, indicating a strong bipartisan consensus on the need for tax collection reform. Stakeholders have expressed optimism that a centralized system would alleviate existing burdens and improve the overall business climate in Louisiana, allowing for a more straightforward tax process.

Contention

Despite the general support for the resolution, there may be underlying concerns about local governance and the implications of centralization on local tax revenue. Some local governments might worry that standardizing tax collection could diminish their control over tax rates and generate pressure on local services funded by these revenues. The recommendations made by the study group will likely need to address these concerns to ensure cooperation and a smooth transition.

Companion Bills

No companion bills found.

Previously Filed As

LA SCR19

Creates the Louisiana Sales Tax Simplification Task Force to develop a comprehensive plan to simplify Louisiana's sales tax administration and collection system. (OR SEE FISC NOTE GF EX)

LA HB826

Requires centralized collection of local sales and use taxes by the secretary of the Dept. of Revenue

LA HB825

Provide for the centralized collection of local sales and use taxes by the Department of Revenue (OR +$9,800,000 GF EX See Note)

LA HR13

Establishes a study group to study law enforcement systems and policing

LA HB471

Establishes the Sales Tax Streamlining and Modernization Commission to perform a comprehensive study of Louisiana's state and local sales and use tax systems (EN SEE FISC NOTE GF EX See Note)

LA HB645

(Constitutional Amendment) Provides for centralized collection of local sales and use taxes

LA HB243

(Constitutional Amendment) Provides for centralized collection of sales and use taxes

LA HCR7

Establishes the Sales Tax Streamlining and Modernization Commission, as the successor to the commission established by Act No. 405 of the 2015 Regular Session of the Legislature, to continue the comprehensive study of Louisiana's state and local sales and use tax systems

LA HR237

Requests a study regarding taxation of vapor products

LA SR20

Requests the study of the feasibility of establishing an optimal funding mechanism for the Louisiana Public Defender Board.

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