2024 Regular Session ENROLLED
SENATE RESOLUTION NO. 79
BY SENATOR MCMATH
A RESOLUTION
To urge and request the Department of Revenue, Department 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 service members and veterans who retire from
active duty and their spouses.
WHEREAS, active-duty service members and veterans have dedicated part of their
lives to serving our country; and
WHEREAS, active-duty service members and veterans and their families have made
sacrifices for the service to our country; and
WHEREAS, there are multiple military bases or facilities in Louisiana; and
WHEREAS, Louisiana already encourages people to retire by exempting the
retirement income of Louisiana state employees and federal retirees from state individual
income tax.
THEREFORE, BE IT RESOLVED that the Senate of the Legislature of Louisiana
does hereby urge and request the Department of Revenue to coordinate with the Department
of Public Safety and Corrections, office of motor vehicles, and the Louisiana Uniform Local
Sales Tax Board to study and make recommendations on the following items to determine
the impact upon state and local sales and use taxes and vehicle registration fees:
(1) Collections of state and local sales and use taxes and title and vehicle registration
fees upon the purchase of a motor vehicle by active-duty service members or their
spouses stationed in Louisiana from a Louisiana licensed new or used motor vehicle
dealer.
(2) Requirements and potential costs of exempting state and local sales and use taxes
and registration fees upon the purchase of a new or used motor vehicle sold by a
Louisiana licensed motor vehicle dealer to a veteran or their spouse residing in
Louisiana, or by a veteran residing out of state, who moves to Louisiana.
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(3) Authorizing a veteran or spouse importing a motor vehicle into Louisiana to be
exempt from state and local taxes and vehicle registration fees.
(4) Authorizing other incentives relative to state and local taxes to encourage
veterans to reside in Louisiana upon retirement.
BE IT FURTHER RESOLVED that the study shall examine, without limitation, all
of the following:
(1) Any current sales and use exemptions or exclusions available to veterans who
retire and choose to make Louisiana their state of residence.
(2) Potential changes in statutory law that would encourage active-duty service
members to retire and become Louisiana residents.
(3) Potential changes in policy, regulatory, and enforcement mechanisms necessary
to implement any changes in statutory law that would encourage active-duty service
members to purchase, title, and register a motor vehicle in Louisiana, and would
encourage active-duty service members to retire and become Louisiana residents.
(4) Review tax policies and practices in other states which have encouraged
active-duty service members to retire and veterans to relocate.
BE IT FURTHER RESOLVED that the Department of Revenue shall engage,
collaborate with, and obtain any relevant information and recommendations from the
Louisiana Department of Veterans Affairs.
BE IT FURTHER RESOLVED that a copy of this Resolution be transmitted to the
secretary of the Department of Revenue, the commissioner of the office of motor vehicles,
the executive director of the Louisiana Uniform Local Sales Tax Board, and the secretary
for the Louisiana Department of Veterans Affairs.
BE IT FURTHER RESOLVED that on or before January 8, 2025, the Department
of Revenue shall submit to the Senate Committee on Revenue and Fiscal Affairs a report of
findings and recommendations resulting from the study.
PRESIDENT OF THE SENATE
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