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)]
HB 558 Original 2023 Regular Session Beaullieu
Abstract: Moves responsibility for the management and supervision of the uniform
electronic local return and remittance system from the Dept. of Revenue to the La.
Uniform Local Sales Tax Board and requires the board to design and implement a
single remittance system whereby each taxpayer can remit state and local sales and
use taxes through a single transaction.
Present law provides for the establishment of a uniform electronic local return and remittance
system whereby a taxpayer may file a sales and use tax return of a taxing authority and remit
any tax, interest, penalty, or other charge due by means of the uniform electronic local return
and remittance system. The uniform electronic local returns and remittance system shall be
established, managed, and supervised by the Dept. of Revenue (DOR) and shall be done at
no charge to the taxpayer by the state, the collector, or any taxing authority levying a tax.
Present law establishes the Uniform Electronic Local Return and Remittance Advisory
Committee (committee) which is under the jurisdiction of DOR and which is charged with
advising DOR concerning the design, implementation, and operation of the uniform
electronic local returns and remittance system. Present law authorizes the committee to
make enforceable recommendations to DOR concerning the design, implementation, and
operation of the uniform electronic local returns and remittance system.
Proposed law changes present law by transferring management and supervision of the
uniform electronic local returns and remittance system including the posting of certain
information and links on a web page and providing for the staffing and equipment necessary
to operate the system from DOR to the La. Uniform Local Sales Tax Board (board) and
moving jurisdiction over the committee from DOR to the board. Proposed law further
requires the board to maintain the uniform electronic local returns and remittance system and
authorizes the committee to make recommendations concerning the maintenance of the
uniform electronic local returns and remittance system.
Present law provides for the membership, duties, and responsibilities of the committee.
Proposed law retains present law but requires the committee to work in conjunction with the
board rather than the secretary of DOR.
Present law provides for the board as a political subdivision of the state, for the purpose of
promoting uniform procedures and policies concerning the collection and administration of
local sales and use taxes, and to provide policy advice and support to local sales and use tax
collectors. Present law provides for membership of the board, member appointments and
other aspects of membership on the board.
Present law provides for the authority of the board, including the following activities:
(1)Support and advise local tax collectors concerning collection and administration of
local sales and use taxes, including the prescription of uniform forms and model
procedures, and the provision of educational and training programs for tax collectors.
(2)Promulgate rules and regulations pursuant to the APA relating to local sales and use
tax, specifically including rules for a voluntary disclosure program and a uniform
refund request and approval process.
(3)Procure the development of computer software and equipment for the collection and
administration of local sales and use taxes. (4)Implement and coordinate a multi-parish audit program.
Proposed law retains present law but requires the board to do all of the following:
(1)Manage, maintain, and supervise the uniform electronic local return and remittance
system by which taxpayers can electronically file and remit sales and use taxes.
(2)Design, implement, manage, maintain, and supervise a single remittance system
whereby each taxpayer can remit state and local sales and use taxes through a single
transaction. Proposed law requires any contract or the selection of a provider by the
board to design a single remittance system, including the procurement of software,
hardware, or any other technology or electronic platform, or service to be procured
through the office of technology services and in compliance with present law.
(3)Design, manage, maintain, and supervise a link on the board's web page for the
posting of information required to be posted pursuant to present law (R.S.
47:337.23(I)).
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 three-
tenths of 1% of the collections.
Proposed law retains present law with respect to the funding of the board and the maximum
amount of monies the board may deduct from collections; however, proposed law requires
the board to fund the initial costs incurred for designing and implementing a single
remittance system from the percentage of funding it currently receives.
Proposed law requires the state and local collectors to share the initial costs of designing and
implementing a single remittance system; however, funding for initial costs shall not extend
for more than 24 months. Thereafter, the board shall fund the costs associated with the
management, maintenance, and supervision of the single remittance system from the funding
it currently receives pursuant to present law.
Effective January 1, 2024.
(Amends R.S. 47:337.23 and 337.102(C) and (I)(1) and (2)(a); Adds R.S. 47:337.102(I)(4))