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)
Impact
The bill's impact on state laws revolves around the establishment of a task force that will review the current sales tax framework in Louisiana, which has been criticized for its complexities and discrepancies between state and local tax bases. The resolution draws attention to Louisiana's high average sales tax rate and the challenges posed by divergent local and state systems that can undermine business operations, especially with the rising shift towards e-commerce and service-based economies. The recommendations provided by the task force are expected to pave the way for streamlined practices that would ensure revenue stability and bolster taxpayer equity.
Summary
SCR19, also known as the Louisiana Sales Tax Simplification Task Force resolution, aims to create a dedicated task force to study and make recommendations for modernizing and simplifying Louisiana's complex sales tax administration and collection system. The primary objective of the task force is to enhance the efficiency of the state's sales tax policies for both local taxing authorities and businesses while addressing significant structural issues that have arisen over the years. The task force is tasked with submitting a final report to the legislature that will encapsulate detailed plans for long-term improvements in sales tax legislation and practices.
Sentiment
The sentiment surrounding SCR19 appears to be supportive, particularly among the business community, who have long advocated for a more uniform sales tax structure to improve operational efficiency. By promoting simplified tax protocols, the resolution is aligned with efforts to encourage economic competitiveness and better fiscal management at the state and local levels. However, underlying tensions will likely arise as reforms could potentially lead to shifts in local government revenue generation methods, which could provoke debates about local autonomy and control over tax policies.
Contention
While the establishment of the Louisiana Sales Tax Simplification Task Force is seen as a positive step towards necessary reform, there may be contention regarding how proposed changes could affect local governments' ability to levy their own sales taxes independently. This raises concerns about the potential loss of local revenue sources and the complexity that may arise from implementing a more centralized state tax administration. The resolution exemplifies the delicate balance that must be maintained between improving state tax efficiencies and preserving local authorities' rights to manage their own fiscal policies.
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)
Directs the La. State Employees' Retirement System, the Teachers' Retirement System of La., the La. School Employees' Retirement System, and the La. State Police Pension and Retirement System to report specified information to the House and Senate committees on retirement (EN NO IMPACT APV)
Requests the Louisiana Commission on Law Enforcement and the Administration of Criminal Justice, the Louisiana Department of Education, and the Louisiana Supreme Court to transmit truancy reports to the Senate Select Committee on Women and Children.
Commends the Public Administration Institute Student Association (PAISA) at Louisiana State University and to recognize April 13, 2016, as the eighteenth annual PAISA Day at the Louisiana Legislature.