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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 199 2021 Regular Session Schexnayder
Keyword and oneliner of the instrument as it left the House
TAX/SALES & USE: (Constitutional Amendment) Provides for the State and Local Streamlined
Sales and Use Tax Commission
Report adopts Senate amendments to:
1. Require members of the commission to be confirmed by the Senate.
2. Make technical amendments.
Report rejects Senate amendments which would have:
1. Added language providing that absent the enactment of statutory provisions providing for the
streamlined electronic filing and remittance, the commission shall not be created and such
collection and administration shall be as provided in present constitution.
2. Added language that required all administrative and operational rules of the commission to
be adopted or amended in accordance with the provisions of the Administrative Procedure
Act.
3. Added language that provided statutory provisions enacted pursuant to proposed
constitutional amendment that provided for streamlined electronic filing and remittance of
sales and use taxes levied by local taxing authorities shall supercede the provisions of present
constitution for the limited purposes of filing returns and remittance of taxes to the
commission by electronic methods.
4. Added language that stated absent the enactment of statutory provisions providing for the
streamlined electronic filing and remittance the commission shall not be created and state
collection and administration shall be by the Department of Revenue as provided by law.
Report amends the bill to: 1. Require the initial members of the commission to be appointed at the first meeting.
2. Require the first meeting of the commission to be called by the speaker of the House of
Representatives no later than one year following the enactment of certain statutory
provisions.
3. Require the commission to:
(a)Provide for the streamlined electronic filing, electronic remittance, and the
collection of sales and use taxes levied within the state.
(b)Issue policy advice relative to sales and use taxes levied within the state.
(c)Develop rules, regulations, and guidance to simplify and streamline the audit
process for sales and use taxpayers.
4. Provide that one year following the first commission meeting, the Louisiana Sales and Use
Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board shall
be abolished.
5. Add language that provides that the adoption or amendment of any rule by the commission
shall require a two-thirds vote of the commission and shall be in accordance with the
provisions of the Administrative Procedure Act.
6. Add language that provides absent the enactment of statutory provisions pursuant to
proposed constitutional amendment, local sales and use tax collection shall be as provided
in present constitution and state sales and use tax shall be as provided in present law.
7. Add language that requires any law enacting provisions pursuant to proposed constitutional
amendment shall require a two-thirds vote of the legislature and beginning on the effective
date of such law the provisions of the present constitution shall cease to be effective and shall
be inapplicable, inoperable, and of no effect for the limited purposes of the proposed
constitutional amendment.
8. Add language which provides that if Senate Bill No. 149 of this 2021 Regular Session does
not become effective and no statewide election is held on October 9, 2021, the proposed
constitutional amendment shall be submitted to the electors of the state of Louisiana at the
statewide election to be held on November 8, 2022.
9. Make technical changes.
Digest of the bill as proposed by the Conference Committee
Present law authorizes the state to levy and collect taxes on the sale at retail, the use, the lease or
rental, the consumption, and the storage for use or consumption of tangible personal property and
on sales of services as defined by law. Present constitution authorizes the governing authority of any local governmental subdivision or
school board to levy and collect taxes on the sale at retail, the use, the lease or rental, the
consumption, and the storage for use or consumption of tangible personal property and on sales of
services as defined by law, if approved by a majority of the electors voting thereon in an election
held for that purpose.
Present constitution authorizes a political subdivision to exercise the power of taxation under
authority granted by the legislature.
Present constitution requires all political subdivisions which levy sales and use taxes within a parish
to agree among themselves to provide for the collection of their taxes by a single collector or a
central collection commission.
Proposed constitutional amendment creates the State and Local Streamlined Sales and Use Tax
Commission (commission) as a statewide political subdivision.
Proposed constitutional amendment further provides the commission shall be comprised of eight
members who shall be subject to Senate confirmation, as follows:
(1)One member appointed by the La. School Boards Association, or its successor.
(2)One member appointed by the La. Municipal Association, or its successor.
(3)One member appointed by the Police Jury Association of La, or its successor.
(4)One member appointed by the La. Sheriffs' Association, or its successor.
(5)The secretary of the Dept. of Revenue, or the designee of the secretary.
(6)One member appointed by the governor.
(7)One member appointed by the speaker of the House of Representatives.
(8)One member appointed by the president of the Senate.
Proposed constitutional amendment provides that the initial members of the commission shall be
appointed at the first meeting.
Proposed constitutional amendment requires the chairman and vice-chairman to be elected annually.
Requires the first chairman of the commission to be a member referenced above in Paragraphs (1)
through (4) and the first vice-chairman to be a member referenced above in Paragraphs (5) through
(8). Further requires the following chairman to be a member referenced above in Paragraphs (5)
through (8) and the vice-chairman to a member referenced above in Paragraphs (1) through (4).
Requires the chairman and vice-chairman positions to rotate each year in this manner. Proposed constitutional amendment provides that the first meeting of the commission shall be called
by the speaker of the House of Representatives no later than one year following the enactment of
certain provisions by the legislature.
Proposed constitutional amendment provides that the commission shall provide for streamlined
electronic filing, electronic remittance, and the collection of all sales and use taxes levied within the
state. Further provides for prompt remittance of all monies collected and specifies that monies
collected shall be the property of the respective taxing authority.
Proposed constitutional amendment requires the commission to issue policy advice and to develop
rules, regulations, and guidance to centralize and streamline the audit process for sales and use
taxpayers.
Proposed constitutional amendment provides that the commission shall be funded by both state and
local sales and use tax revenues considered by the commission to be reasonable and necessary costs
of administration and collection of sales and use taxes.
Proposed constitutional amendment provides that one year following the first meeting of the
commission, the La. Sales and Use Tax Commission for Remote Sellers and the La. Uniform Local
Sales Tax Board shall be abolished.
Proposed constitutional amendment provides the powers, duties, functions, and responsibilities of
these entities shall be transferred to the commission. Provides that any reference in law to the La.
Sales and Use Tax Commission for Remote Sellers and the La. Uniform Local Sales Tax Board
shall be deemed to apply to the commission. Further provides that all books, papers, records, actions,
property, and employees of La. Sales and Use Tax Commission for Remote Sellers and the La.
Uniform Local Sales Tax Board shall be transferred to the commission.
Proposed constitutional amendment provides that the adoption or amendment of any rule of the
commission shall require a vote of two-thirds of the members and shall be in accordance with the
provisions of the Administrative Procedure Act.
Proposed constitutional amendment requires a two-thirds vote of the legislature to enact all statutory
provisions relative to the duties, funding, or obligations of the commission.
Proposed constitutional amendment provides that absent the enactment of any statutory provisions
pursuant to proposed constitutional amendment, local sales and use tax collection shall be as
provided for in the present constitution and state sales and use tax collection shall be as provided by
law.
Proposed constitutional amendment provides any law enacting provisions pursuant to the proposed
constitutional amendment shall require a two-thirds vote of the legislature. Further provides
beginning on the effective date of such law, the provisions of the present constitution shall cease to
be effective and shall be inapplicable, inoperable, and of no effect for the limited purposes of the
proposed constitutional amendment. Provides for submission of the proposed amendment to the voters at the statewide election to be held
Oct. 9, 2021. Further provides that if Senate Bill No. 149 of this 2021 Regular Session does not
become effective and no statewide election is held on October 9, 2021, the proposed constitutional
amendment shall be submitted to the electors of the state of Louisiana at the statewide election to
be held on November 8, 2022.
(Adds Const. Art. VII, ยง3.1)