GREEN SHEET REDIGEST
HB 562 2021 Regular Session Bourriaque
TAX APPEALS/BOARD. Provides relative to the Louisiana Uniform Local Sales Tax
Board and the Louisiana Sales and Use Tax Commission for Remote Sellers.
DIGEST
Present law requires the secretary of the Dept. of Revenue to annually provide for an
interagency transfer in the amount of $132,000 to the Department of State Civil Service,
Board of Tax Appeals, to be expended exclusively for the purposes of its Local Tax Division.
Present law further requires that amount to be increased by $5,000 on the first day of each
fiscal year.
Proposed law retains present law but changes the increase in the dedication of local funds to
the Board of Tax Appeals from $5,000 to $12,000 on the first day of each fiscal year.
Present law requires certain board member appointments for the La. Uniform Local Sales
Tax Board (board) to be made no later than Aug. 31, 2017.
Proposed law repeals present law.
Present law requires the board to hold its organizational meeting no later than Oct. 15, 2017.
Proposed law repeals present law.
Proposed law authorizes the board to hold executive sessions and provides that records and
files of the board are subject to the same confidentiality requirements as the state as provided
for in present law.
Present law provides the board is funded through a dedication of a percentage of the total
statewide collections of local sales and use tax on motor vehicles.
Proposed law retains present law, but provides the funding of the board through certain
dedications shall be as provided for in agreements with local collectors.
Present law provides for funding of the board through a dedication of a percentage of the
total statewide collections of local sales and use taxes on motor vehicles, not to exceed:
(1)In Fiscal Year 2017-2018, one-fifth of 1% of the collections.
(2) In Fiscal Year 2018-2019, one-quarter of 1% of the collections.
(3)In Fiscal Year 2019-2020 and each fiscal year thereafter, three-tenths of 1% of the
collections.
Proposed law repeals provisions of present law pertaining to specific fiscal years and retains
present law that provides any budget adopted by the board shall not exceed three-tenths of
1% of the collections.
Present law provides that if tax collections yield insufficient revenue to fulfill dedications
for interagency transfers to the Dept. of State Civil Service, Board of Tax Appeals, Local Tax
Division the board shall pay any remaining amount necessary to satisfy the dedication.
Further provides that the board is authorized to enter into an agreement with the Dept. of
State Civil Service, Board of Tax Appeals or the Local Tax Division to pay an amount
sufficient to compensate the Local Tax Division.
Page 1 of 4
Prepared by Curry J. Lann. Proposed law retains present law and adds the stipulation that if tax collections yield
insufficient revenue to fulfill the dedication and there is no means of financing available, the
board shall pay any remaining amount necessary to satisfy the dedication.
Present law requires the board to adopt a strategic plan for operations. Proposed law retains
present law.
Present law provides the strategic plan shall be adopted by July 1, 2018.
Proposed law repeals present law and provides the strategic plan shall be updated not less
than once every five fiscal years.
Proposed law adds provisions relative to the collection and administration of certain
occupancy taxes collected or administered by the Dept. of Revenue.
Proposed law adds provisions relative to the collection and administration of certain
occupancy taxes collected or administered by local governing authorities.
Proposed law further provides that payments to fulfill the dedication for interagency transfers
shall be made within 30 days of the beginning of the fiscal year.
Present law establishes the Board of Tax Appeals (BTA) and authorizes the BTA to make
certain expenditures.
Proposed law provides that any BTA expenditure funded pursuant to a written agreement
shall be included in any budget request or recommendation of the BTA.
Proposed law provides any surplus local revenue may be retained as provided for in present
law or held in the local tax division expense fund exclusively for the purposes of the Local
Tax Division.
Proposed law changes the requirement that Board of Tax Appeal (board) members who have
served on the board for more than two and a half terms within three consecutive terms are
ineligible for reappointment to a requirement that members who have served on the board
for three full consecutive terms are ineligible for reappointment.
Proposed law adds provisions that allow the BTA to fix salaries of certain board employees
pursuant to administrative rules. Proposed law provides if a rule requires the equivalent of
classified market rate adjustments, they shall be included in any budget requests or
recommendations in the same manner as applicable for other state classified employees.
Proposed law authorizes the BTA to issue protective orders, including an order concerning
any subpoena or other discovery.
Present law defines a state collector to include:
(1)The secretary of the Dept. of Revenue and other duly authorized assistants.
(2)The assistant secretary of the office of motor vehicles and duly authorized assistants.
(3)The commissioner of alcohol and tobacco control.
(4)Any other collector of state taxes or fees, or other state agency where an agency
action is appealable to the BTA.
(5)The agent or successor of any of the offices above when administering a state tax or
fee.
Proposed law expands the present law definition of state collector to include state agencies
in which the agency action is related to state taxes or fees, including contracts.
Page 2 of 4
Prepared by Curry J. Lann. Present law provides for certain procedures for the payment of Board of Tax Appeals
judgments against the state.
Present law provides that judgments issued by the BTA for the payment of a claim when the
amount approved does not exceed $20,000 shall be paid out of current tax collections
without interest. Further limits the total amount of judgments paid in a fiscal year from
current collections to two million dollars, unless a higher amount for that fiscal year is
approved by the commissioner of administration and the Joint Legislative Committee on the
Budget (JLCB).
Present law provides that when the BTA approves a claim against the state and the amount
of the claim exceeds $20,000 but is not more than $250,000, the claim shall be submitted to
the litigation subcommittee of JLCB for review. If the claim is approved by the litigation
subcommittee, the approved claim shall be paid out of current tax collections following
submission of the authorization to the secretary of the Dept. of Revenue.
Proposed law provides that if the BTA approves a claim for an amount less than the amount
claimed by the claimant, the BTA shall submit the new amount to the claimant. Further
provides that if the claimant accepts the new amount, the claim shall be approved as a
judgment provided for in present law.
Proposed law provides that if the claimant does not accept the new amount, the claim shall
be denied.
Proposed law provides that any denied claim shall be subject to prohibitions provided in
present law (R.S. 47:1786). Further provides that no cause of action shall be maintained
before the BTA or any court for a claim that has been paid pursuant to the provisions of
proposed law.
Proposed law provides any amount agreed upon by both parties in a stipulated or consent
judgment shall be submitted to the BTA pursuant to present law.
Proposed law authorizes the BTA to issue an amended judgment when required to correct
an error or upon joint application of both parties.
Proposed law provides that any stipulated or consent judgment submitted jointly not
exceeding $100,000, shall be paid in the same manner as certain judgments provided for in
present law (R.S. 47:1483(B)(1)), during the 45-day period after the last day of the fiscal
year, to the extent funds are available after payment of all other approved judgments for the
fiscal year pursuant to present law.
(Amends R.S. 47:302(K)(7)(b), 337.102(B)(3) and (5), (I)(1) and (3), and (K), 340(A) and
(E)(5), 1402(E)(1) and (2), 1404, 1406, 1418(7)(d), and 1483(C); adds R.S.
47:337.102(C)(10), 338.223, 1408(D)(3), and 1483(A)(2) and (3); repeals R.S. 47:340(I))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add provisions relative to the collection and administration of certain occupancy
taxes collected or administered by the Dept. of Revenue.
2. Add provisions relative to the collection and administration of certain occupancy
taxes collected or administered by local governing authorities.
3. Change the requirement that Board of Tax Appeal (board) members who have
served on the board for more than two and a half terms within three consecutive
terms are ineligible for reappointment to a requirement that members who have
served on the board for three consecutive terms are ineligible for reappointment.
Page 3 of 4
Prepared by Curry J. Lann. 4. Add provisions that allow the board to fix salaries of certain board employees
pursuant to administrative rules.
5. Add provisions that any item funded pursuant to a written agreement for a
particular service shall be included in any budget request or recommendation for
the board.
6. Expand the definition of state collector to include any collector of state taxes or
fees or any other state agency where an agency action is appealable to the board
or is related to state taxes or fees including contracts.
7. Add provisions related to the payment of certain Board of Tax Appeal judgments,
including procedures for a change in claim amount, denial of a claim, and the
submission for payment of a claim in an amount not exceeding $100,000.
8. Make technical changes.
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Changes the increase in the dedication of local funds to the Board of Tax
Appeals.
2. Authorizes the La. Uniform Local Sales Tax Board to hold executive sessions.
3. Provides for the confidentiality of the records and files of the La. Uniform Local
Sales Tax Board.
4. Requires any classified market rate adjustments to be included in any budget
request or recommendation of the BTA.
5. Authorizes any surplus local revenue to be retained or held in the local tax
division expense fund exclusively for the purposes of the Local Tax Division.
6. Authorizes the BTA to issue protective orders, including an order concerning any
subpoena or other discovery.
7. Authorizes the BTA to issue an amended judgment when required to correct an
error or upon joint application of both parties.
8. To provide for an effective date.
9. Makes technical changes.
Page 4 of 4
Prepared by Curry J. Lann.