SLS 24RS-570 ORIGINAL
2024 Regular Session
SENATE RESOLUTION NO. 79
BY SENATOR MCMATH
REVENUE DEPARTMENT. Requests the Department of Revenue to study state and local
taxes and vehicle registration fees collected from active-duty military and veterans.
1 A RESOLUTION
2 To urge and request the Department of Revenue, Department of Public Safety and
3 Corrections, the office of motor vehicles, and the Louisiana Uniform Local Sales Tax
4 Board to conduct a study regarding collection of state and local taxes and vehicle
5 registration fees from active-duty service members and veterans who retire from
6 active duty and their spouses.
7 WHEREAS, active-duty service members and veterans have dedicated part of their
8 lives to serving our country; and
9 WHEREAS, active-duty service members and veterans and their families have made
10 sacrifices for the service to our country; and
11 WHEREAS, there are multiple military bases or facilities in Louisiana; and
12 WHEREAS, Louisiana already encourages people to retire by exempting the
13 retirement income of Louisiana state employees and federal retirees from state individual
14 income tax.
15 THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
16 does hereby urge and request the Department of Revenue to coordinate with the Department
17 of Public Safety and Corrections, office of motor vehicles, and the Louisiana Uniform Local
18 Sales Tax Board to study and make recommendations on the following items to determine
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SLS 24RS-570 ORIGINAL
1 the impact upon state and local sales and use taxes and vehicle registration fees:
2 (1) Collections of state and local sales and use taxes and title and vehicle registration
3 fees upon the purchase of a motor vehicle by active-duty service members or their
4 spouses stationed in Louisiana from a Louisiana licensed new or used motor vehicle
5 dealer.
6 (2) Requirements and potential costs of exempting state and local sales and use taxes
7 and registration fees upon the purchase of a new or used motor vehicle sold by a
8 Louisiana licensed motor vehicle dealer to a veteran or their spouse residing in
9 Louisiana, or by a veteran residing out of state, who moves to Louisiana.
10 (3) Authorizing a veteran or spouse importing a motor vehicle into Louisiana to be
11 exempt from state and local taxes and vehicle registration fees.
12 (4) Authorizing other incentives relative to state and local taxes to encourage
13 veterans to reside in Louisiana upon retirement.
14 BE IT FURTHER RESOLVED that the study shall examine, without limitation, all
15 of the following:
16 (1) Any current sales and use exemptions or exclusions available to veterans who
17 retire and choose to make Louisiana their state of residence.
18 (2) Potential changes in statutory law that would encourage active-duty service
19 members to retire and become Louisiana residents.
20 (3) Potential changes in policy, regulatory, and enforcement mechanisms necessary
21 to implement any changes in statutory law that would encourage active-duty service
22 members to purchase, title, and register a motor vehicle in Louisiana, and would
23 encourage active-duty service members to retire and become Louisiana residents.
24 (4) Review tax policies and practices in other states which have encouraged
25 active-duty service members to retire and veterans to relocate.
26 BE IT FURTHER RESOLVED that the Department of Revenue shall engage,
27 collaborate with, and obtain any relevant information and recommendations from the
28 Louisiana Department of Veterans Affairs.
29 BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
30 secretary of the Department of Revenue, the commissioner of the office of motor vehicles,
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SLS 24RS-570 ORIGINAL
1 the executive director of the Louisiana Uniform Local Sales Tax Board, and the secretary
2 for the Louisiana Department of Veterans Affairs.
3 BE IT FURTHER RESOLVED that on or before January 8, 2025, the Department
4 of Revenue shall submit to the Senate Committee on Revenue and Fiscal Affairs a report of
5 findings and recommendations resulting from the study.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Emily Toler.
DIGEST
SR 79 Original 2024 Regular Session McMath
Requests the Dept. of Revenue, the Dept. of Public Safety and Corrections, the office of
motor vehicles, and the Louisiana Uniform Local Sales Tax Board to conduct a study
regarding collection of state and local taxes and vehicle registration fees from active-duty
military and veterans who retire from active duty and their spouses.
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