2012 Regular Session
2011 Regular Session
2010 Regular Session
2009 Regular Session
2008 Regular Session
2007 Regular Session
2012 Regular Sesion
| Ad Valorem Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 65 | HB 255 | Amends R.S. 47:1851(B). Removes overnight leisure passenger vessels from the definition of “barge line, towing, and other water transportation companies” for purposes of ad valorem tax assessment of public service properties. Effective August 1, 2012 |
| Act 77 | HB 302 | Adds R.S. 47:2129.1. Authorizes tax collectors in Rapides Parish to accept quarterly payments of estimated ad valorem taxes and related statutory impositions subject to approval of the taxing authority levying the tax. Specifically provides that in Rapides Parish only, a collector shall have the discretionary authority to accept the payment of estimated ad valorem taxes and statutory impositions upon the approval of the taxing authority imposing the tax. Includes other provisions for the collection and accounting for such taxes. Effective May 11, 2012. |
| Act 499 | HB 694 | Adds R.S. 47:4351-4355. Establishes a program to implement the ad valorem tax exemption provided by the proposed constitutional amendment contained in Act 871 (HB 674) for “targeted non-manufacturing businesses”. The program shall be implemented and administered by the Department of Economic Development. Such an exemption contract shall be available only in a parish which has agreed to participate in the program. Participation by a parish is subject to the approval of the parish governing authority, all municipalities and school boards which levy an ad valorem tax, the law enforcement district and the assessor. This Act further provides that any one of the local entities which approve participation may also withdraw the participation of a parish by providing written notification to the secretary of DED of its intention to discontinue participation. This Act law defines “facility”, “headquarters jobs”, “shared service center jobs”, and “new direct jobs” and makes further provisions for the oversight and administration of this Act and the proposed constitutional amendment. Effective for all calendar years commencing after the constitutional amendment proposed in Act 871 (HB 674 of this 2012) is adopted and becomes effective. |
| Act 539 | SB 117 | Amends R.S. 47:1705(B)(2)(c)(i)(intro para), (ii), and (iii)(cc). Authorizes an extension of the deadline for publication of the notice in the official journal from July 15th to July 25th if the taxing authority submits the notice to the official journal by the date required for publication by July 15th, and the official journal fails to publish the notice by July 15th. Prior law required the notice by the political subdivision to be of a size not less than two inches by four inches. Act 539 changes the required size of the publication from not less than two inches by four inches to not less than two columns by four inches. Effective August 1, 2012. |
| Act 554 | SB 397 | Amends R.S. 47:1991(A) to provide that when the correction of an assessment is related to an assessment for a closed business and the owner cannot be located by the assessor and the business is classified as inactive, the affidavit shall state that the correction of the assessment relates to a closed, inactive business and that the owner of the business cannot be located. Further exempts these corrections from the requirement that the affidavit of the assessor be accompanied by the rendition of the taxpayer required in prior law in order for the Tax Commission to authorize and direct a correction to the assessment on the tax roll. |
| Act 836 | SB 605 | Amends R.S. 47:2126, 2153(A) and (C), 2154, and 2156(B) and (C) relative to the authorization for the assessor to make separate assessments for undivided interests in each tax parcel. Act 836 clarifies that the tax collector may send more than one notice of sale and requires a tax collector, no later than the first Monday in March, to search the mortgage and conveyance records to identify the property’s “tax sale parties” and that written notice by certified mail, return receipt requested, be sent to each “tax sale party” informing them that the taxes must be paid within twenty days or the tax sale title to the property will be sold according to law. Act 836 provides that the notice is deemed sufficient if in the form set forth in the Act and also provides that in the absence of actual notice of the sale or the demonstration of a reasonable effort to provide notice, where the name and address of the tax sale party were reasonably ascertainable or where the transfer was recorded after the tax collector completed his pre-sale tax sale party research, the tax collector is to cancel the sale of the property and refund the tax sale purchaser the tax sale purchase price. Act 836 requires that the collector send the transferee a tax notification, inclusive of tax sale costs accrued and requires that the tax sale be conducted on any weekday within the legal hours for judicial sales. This Act also requires that the notice specify the property upon which taxes are delinquent, the amount of taxes due, and the manner in which the property shall be redeemed. Effective August 13, 2012. |
| HCR 2 | HCR 2 | Urges and requests the La. Tax Commission to study and make recommendations relative to the practicality and feasibility of establishing a state-wide homestead exemption database. |
| State & Local Sales Tax | ||
| Act 266 | HB 568 | Adds R.S. 47:305.71 and 337.9(D)(33). Exempts purchases by the “St. Bernard Project” organization. This organization is similar to Habitat for Humanity and rebuilds houses for persons in Orleans and Jefferson Parishes. This exemption applies to the state and local sales and use tax. Effective July 1, 2012. |
| Act 438 | HB 1120 | Amends La. R. S. 47:301(10)(a)(ii) to provide that the resale of services is not taxable provided the retail sale of the service is subject to the sales tax in this state. This includes repairs services for resale. This legislation also requires the local taxing authorities to accept the state resale certificate if the parish location principal place of business and the local sales tax account number is shown on the certificate. This exemption certificate requirement does not apply to intra-parish sales transactions. Effective August 1, 2012. |
| Act 787 | SB 475 | Adds R.S. 39:469. At this time this legislation applies only to Bayou Country Fest which is held in annually in Baton Rouge, LA. This rebate applies to all ticket and parking sales and will be administered by the East Baton Rouge Parish sales tax collector. Effective July 1, 2012. |
| Sales Tax – State Only | ||
| Act 800 | HB 754 | Adds R.S. 39:100.126 and R.S. 47:6301. Authorizes the secretary of the Dept. of Economic Development (DED) to enter into a contract with a procurement processing company which recruits purchasing companies to Louisiana. The contract shall provide for incentive rebate payments in exchange for the generation of new state tax revenue from new taxable sales to a purchasing company which is managed by the procurement processing company. Effective July 1, 2012. |
| Administration | ||
| Act 20 | HB 405 | Adds C.C.P. Art. 1922(C) to provide for a recording fee not to exceed $25 for judgments or liens which do not contain the required social security number for purposes of affidavits of distinction. Effective July 1, 2012. |
| Act 490 | HB 335 | Amends R.S. 33:9038.59(G) relative to the New Orleans City Park Taxing District and the use of state sales tax increments for tax increment financing, changes certain procedures for approval of the use of such state sales tax increments and of related agreements. Effective June 5, 2012. |
| Act 798 | SB 564 | Adds R.S. 33:9038.66 to create the Grambling Legends Square Taxing District within Lincoln Parish. Authorizes the District to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities only after a special election is held and the proposition received the favorable vote of a majority of the electors voting in the election. Act 708 makes other provisions as necessary for the administration and funding of the district. Effective June 13, 2012. |
| Tax Free Shopping | ||
| Act 435 | HB 1096 | Re-creates the Louisiana Tax Free Shopping Program and extends the sunset clause to July 1, 2017. Effective July 1, 2012. |
| Franchise Fee | ||
| Act 766 | SB 273 | Amends R.S. 33:4401; adds R.S. 33:4361(C) and R.S. 45:853 to exclude payments of a franchise fee or similar charge by an electric, gas, or water public utility to a political subdivision in excess of two percent of the annual gross receipts of the utility from adding the payment to the sales price and billing to customers in the political subdivision. Effective August 1, 2012. |
| Hotel Occupancy Tax | ||
| Act 390 | HB 412 | Amends R.S. 47:338.210(A)(1), (B), (C), and (D) to substitute the City of Bunkie in place of the current language, which provides that the governing authority of a municipality with a population between 4,150 and 4,250, subject to voter approval, to levy and collect a hotel occupancy tax. Act 390 specifies legislative intent to substitute Bunkie for municipalities in a certain population range and not to authorize an additional tax or require additional voter approval for a tax levied under existing law. Effective May 31, 2012. |
| Act 673 | SB 600 | Amends R.S. 33:4574.1.1(Q)(1) and adds R.S. 33:4574.1.1(Q)(2)(g) and (3) to terminate the authorization that the Vermilion Parish Tourist Commission had to levy and collect an additional three percent tax on occupancy of hotel rooms, motel rooms, and overnight camping facilities. Act 673 provides that effective January 1, 2013, the tourist commission is authorized to levy and collect a tax upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the jurisdiction of the commission subject to approval by a majority of the voters residing in the parish voting in favor of the tax. The tax shall not exceed two percent of the rent or fee charged for such occupancy. Act 673 also allocates the tax collected. Effective June 7, 2012. |
| Act 796 | HB 562 | Amends R.S. 33:9039.124(A)(1) and (4) to reduce the tax from 2 percent to 1 percent that the Abbeville Film and Visitors Commission District, through the board, is authorized to levy and collect upon the occupancy of hotel rooms, motel rooms, and overnight camping facilities within the district, subject to approval by a majority of the electors in the district on or after January 1, 2013. |
| Insurance Premium Tax | ||
| Act 774 | SB 391 | Exempts Medicaid Premiums from the Insurance Premium tax base. This bill also gives any local government that does not currently impose an Insurance Premium Tax the option to do so until August 15, 2012. Any local government not assessing this tax after August 15, 2012 is prohibited from collecting this tax in the future. Effective July 1, 2012. |
| Occupational License Tax | ||
| Act 827 | HB 1188 | Provides for the Scrap Metal Recycler Law. Effective June 14, 2012. |
| Constitutional Amendments | ||
| Act 869 | HB 497 | Adds Const. Art. VII, §21(L) pending voter approval. The current constitutional provision authorizes various local governments to levy ad valorem taxes and specifies the property that is exempt from such taxes. The proposed constitutional amendment authorizes New Iberia to enter contracts providing for property tax exemptions for property annexed by the city after Jan. 1, 2013 and also provides that such contracts shall become effective only if approved by 2/3rds vote of the governing authority of New Iberia. The proposal also provides that a contract shall grant to the owner of the annexed property a tax exemption for up to five calendar years and may be renewed for an additional five years if renewal is approved by 2/3rds vote of the governing authority. The proposed constitutional amendment requires that all property exempted pursuant to a contract be listed on the assessment rolls, but no taxes shall be collected thereon during the period of exemption; however, the exemption shall in no way affect or impair the security of any bonds payable from the proceeds of a tax. The proposal also provides for submission of the proposed amendment to the voters at the statewide election to be held Nov. 6, 2012. |
| Act 871 | HB 674 | Adds Const. Art. VII, §21(L) pending voter approval. This proposed constitutional amendment authorizes the granting of an exemption from ad valorem property tax for property owned or leased by, and used by, a “targeted non-manufacturing business” in the operation of its facility pursuant to a contract of exemption which contains such terms and conditions as provided by law. This proposed constitutional amendment provides that land underlying the facility and other property pertaining to the facility on which ad valorem taxes have previously been paid, inventories, consumables and property eligible for the manufacturing exemption in the present constitution shall not be exempt. Further, ad valorem taxes shall apply to the assessed valuation of the first $10 million or 10% of fair market value of the business’ property, whichever is greater. The proposed constitutional amendment defines “targeted non-manufacturing business” as a business which has at least 50% of its total annual sales from sites in the state to out-of-state customers or to in-state customers but the product or service is resold by the purchaser to an out-of-state customer for ultimate use, or to the federal government, or any combination thereof. Thus proposal authorizes the legislature to provide by law for the inclusion of sales by affiliates when appropriate in making this 50% determination. The proposed constitutional amendment authorizes the granting of exemption contracts only in parishes which have agreed to participate in the program. This proposal also provides for submission of the proposed amendment to the voters at the statewide election to be held Nov. 6, 2012. |
| Act 875 | SB 337 | Article VII, Section 21(K)(1) currently exempts from ad valorem tax, property receiving the homestead exemption which is owned by the spouse of a deceased veteran with a service connected disability having a disability rating of 100% by the U.S. Dept. of Veterans Affairs. Act 875 proposes to require the spouse claiming the tax exemption to own and occupy the property receiving the tax exemption. The proposed constitutional amendment extends the exemption to the spouse of such deceased veteran if the veteran passed away prior to the enactment of the exemption. Effective January 1, 2013 if approved by voters. . Act 875 specifies submission of the amendment to the voters at the statewide election to be held on November 6, 2012. |
2011 Regular Session
| Ad Valorem Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 275 | HB 335 | City of New Orleans- requires reimbursement of certain property improvements. |
| State & Local Sales Tax | ||
| Act 387 | HB 35 | Exempts sale of construction materials to “Make It Right Foundation” |
| Act 385 | SB 254 | Exempts sale of construction materials to “Make It Right Foundation” in addition to Habitat for Humanities and Fuller Center for Housing |
| Act 372 | HB 247 | Exempts nonprofit organizations at certain cultural events |
| Act 296 | HB 606 | Amends 47:305.64 to include certain medical physicist facilities. Note: RS 47:305.64 is an optional local exemption. See 47:337.10 O. |
| Act 154 | SB 219 | Local tax only/Optional exemption for motion picture production companies in certain parishes (St. Martin, Vermillion, Iberia, St. Landry, Lafayette) |
| Act 379 | HB 508 | State only: exempts certain motor vehicles adapted for use by persons with orthopedic disabilities, effective 1/1/10 through 6/30/13 |
| Act 331 | SB 82 | State only: exempts certain breastfeeding items |
| Occupational License | ||
| Act 326 | SB 41 | Amends 47:342(3)(b) definition of contractor in certain parishes. Note: as written, would apply only to Jefferson Parish, based on 2010 census |
| Administrative | ||
| Act 61 | HB 37 | Requires certain tax collectors to report and remit within 10 business days. Note: although intended to apply to sheriffs, may be interpreted to apply to any tax collector |
| Act 207 | HB 639 | Abolish certain boards/commissions. Note: HFA #1955, No. 4 deleted ULERRAC from those to be abolished |
| Act 171 | HB 209 | State only: Provides for sampling procedures, managed audits, waiver of interest |
| Hotel/Motel | ||
| Act 230 | HB 207 | Authorizes hotel occupancy tax, certain municipality, approved by voters. Note: applicable to Town of Bunkie, not to exceed 5% of rental fee |
| Constitutional Amendment | ||
| – | HB 135 (CA) | Prohibits any new tax or fee upon sale or transfer of immovable property |
2010 Regular Session
| Ad Valorem Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 1049 | HB 246 | Exempts property owned by certain disabled veterans and spouses from ad valorem property tax, subject to parish voter approval. |
| Act 817 | HB 508 | Authorizes the publishing of notices of delinquency and tax sales information over the Internet. |
| Act 823 | HB 602 | Provides relative to certified notification of delinquent ad valorem taxes, on February 1st, or as soon as possible thereafter. |
| Act 926 | HB 604 | Requires certain notifications and procedures relating to insufficient reporting of taxable property. |
| Act 279 | HB 808 | Provides relative to the effect of privileges and liens for certain assessments. |
| Act 281 | HB 835 | Provides relative to the lease, transfer, and sale of property adjudicated to the state for nonpayment of taxes. |
| Act 716 | HB 850 | Authorizes the collection of refundable deposits from tax sale participants prior to the commencement of the tax sale. |
| Act 947 | HB 1389 | Relative to tax sales and adjudicated property, no minimum bids, sales to highest bidder, advertisement. |
| Act 1042 | HB 1457 | Relative to payments in lieu of ad valorem tax paid by a lessee to a political subdivision, industrial development board or certain public trust in relation to securitized transaction. |
| Act 865 | SB 20 | Companion bill to constitutional amendment (SB 21) which extends the time period in which the owner of a homestead must reoccupy the homestead in order to retain the homestead’s homestead exemption or its special assessment level from five years from December 31st of the year in which a disaster or emergency occurs up to five additional years. |
| Act 439 | SB 283 | Provides relative to sheriff and ex-officio collectors collection and disposition of bonds, fines, fees, licenses, taxes with an agency and method of payment. |
| Act 440 | SB 296 | Provides relative to the appointment and compensation of attorney or agency for municipal tax collections, not to exceed 10% of total due. |
| Sales & Use Tax | ||
| Act 1015 | HB 234 | Clarifies that local political subdivisions may authorize a sales and use tax exemption for qualifying radiation therapy treatment centers. |
| Act 536 | SB 141 | Authorizes public entities utilizing tax increment finance (TIF) to enter into a joint venture or cooperative endeavor with one or more other public entities utilizing TIF to utilize all or a portion of the tax increments generated within their TIF areas in order to jointly finance or refinance one of more economic development projects located within their TIF areas. |
| Approved 6/17/2010 | HSR 4 | Requests House Ways & Means and Health & Welfare Committees to study effects of local taxation on prescription drugs in outpatient setting. |
| Local Sales & Use Tax | ||
| Act 922 | HB 538 | Authorizes the governing authority of the City of Mansfield to levy and collect a hotel occupancy tax subject to voter approval. |
| Occupational License | ||
| Act 667 | SB 707 | Definition of contractor to include oil field – related fabrication and services, construction and fabrication of tangible personal property, movable and immovable, in parishes with a population between 450,000 and 480,000. |
| Administrative | ||
| Act 84 | HB 666 | Authorizes local collector or taxpayer to recover attorney fees under certain circumstances. |
| Act 106 | HB 667 | Defines arbitrary assessment and provides for taxpayer to recover costs related to arbitrary tax assessments. |
| Act 711 | HB 680 | Requires local ad valorem collectors and others who collect taxes on behalf of others to have the tax collection and distribution fund audited annually and submit certain sworn statements regarding tax collections to the legislative auditor. |
| Act 1029 | HB 845 | Provides relative to requirements for private contracts with agencies or firms for the collection of local sales and use tax, record retention and other matters. |
| Act 743 | HB 1226 | Provides for abolition of certain boards and commissions. Amended to exclude Uniform Return and Remittance Advisory Committee. |
| Act 1003 | SB 567 | Provides for taxpayer option for arbitration of certain assessments and refund denials, provides for arbitration procedure, provides for appeals of arbitration decisions. Adds optional local exemption for commercial fisherman. |
2009 Regular Session
| Ad Valorem Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 201 | HB 261 | Increase homestead exemption from seizure from $25,000 to $35,000 and prohibits seizure if judgment is based on credit card charges, provides relative to judicial mortgages, exceptions, and prescription |
| Act 507 | HB 446 | Authorizes all parishes with regards to use of attorneys for tax collection purposes, authorizes collection of penalties, provides relative to title for sale of undivided interests, and penalty bid down procedures, and form of tax sale certificates |
| Act 540 | HB 509 | Constitutional amendment relative to bidding procedures at property tax sales, payment of penalties by a bidder at tax sales, payment of interest, penalties and other charges with respect delinquent tax on movables; all to be put before the voters on November 2, 2010. |
| Act 511 | HB 563 | Provides relative to assessment challenges, bid procedures at tax sales, tax sale title to undivided interests, public sale or donation of tax parcels, sales of adjudicated property to adjoining property owners and effectiveness of certain suits filed |
| Act 528 | HB 902 | A statute and related constitutional amendment to provide for restrictions of non-elected taxing authorities to increase millage rates without voter approval |
| Act 542 | HB 903 | A statute and related constitutional amendment to provide for restrictions of non-elected taxing authorities to increase millage rates without voter approval |
| Sales & Use Tax | ||
| Act 464 | HB 756 | A “multipurpose” bill that affects certain domed stadiums, farm equipment, charitable organizations—
Amends LRS 39:467. Exempts events, activities, admissions from state sales and use tax at domed facilities, under the operation of any political subdivision or commission, with a seating capacity of a least 12,500 located in a parish with a population of at least 185,000 but less than 250,000 (latest U.S. census). State only. Amends 47:305.14 Specifies that guest speaker fees, table and chair rentals, food and beverage utility related items are “necessary expenses” in the determination of the exempt gross proceeds at qualifying events. State & Local Amends 47:305.25 Requires purchaser of certain farm equipment to provide certificate attesting that purchaser is a farmer or is purchasing for an agricultural facility and that the purchaser will be held responsible for any tax due. State only Amends 47:305.59 Adds Fuller Center for Housing covenant partners located in this state as eligible for charitable, new residential construction material exemption. State & Local Enacts 47:305.62 Exempts construction materials for new construction, rehabilitation and renovations of dwellings destroyed by Hurricanes Katrina and Rita purchased by Hands on New Orleans and Together Rebuilding New Orleans from state & local sales and use tax. Caps the exemption at $500,000 annually. State & Local |
| Act 442 | SB 9 | Another “multipurpose” bill which:
Amends 47:305 D. to add new boats, vessels or other water craft withdrawn from inventory by factory authorized dealers for demonstration purposes. Also provides for qualifying terms and usage of said boats (not more than 6 consecutive days/12 total days per month). Amends 47:305.50 Exempts from state and local sales & use tax purchases by railroads of railroad ties prior to long term preservative treatment which are installed on a track system outside the taxing jurisdiction where sold. Enacts 47:301(16)(q) Provides that for state and local sales tax purposes, “tangible personal property” shall not include property considered immovable prior to the enactment of Act 632, July 1 2008. Established a “working group”, on which the LATA has representation, to “assist in developing policy” regarding which items shall be considered “movable or immovable” for sales tax purposes. See page 3 for list of appointees. |
| Act 450 | SB 10 | Enacts exclusion from definition of “sale at retail” sale of anthropogenic carbon dioxide for use in qualified tertiary recovery projects approved by the La. Dept. of Natural Resources. |
| Act 453 | SB 52 | Enacts 47:305.62** called the “Annual Louisiana Second Amendment Act”. Exempts from state & local sales and use tax consumer purchases of firearms, ammunition and hunting supplies on the first consecutive Friday through Sunday of September each year ( Sept 4-6 in 2009). Defines “consumer purchases”, “hunting supplies”, and “firearms” and provides for certain sales arrangements. [See also Emergency Rule and RIB No. 09-024] |
| Act 456 | HB 9 | Excludes from the definition of “hotel” temporary lodging facilities operated by non-profit 501(3)(c) for no longer than 30 day duration, exclusively for homeless transients, and said facility cannot charge more than $20 per day for such service. |
| Act 500 | HB 251 | This bill amends 47:301(16)(g) as follows:
For state & local sales tax purposes, changes the applicable exemption of “manufactured home to “factory built home”. Defines “factory built home”. Adds “travel trailer” as a type of non–qualifying “self-propelled vehicle”. Deletes obsolete provisions of current law (the “phase in” portion of current law already expired). Exclusion now limited to 54% of sales price. Effective January 1, 2010, the provisions of the proposed law apply notwithstanding LRS 9:1149.1 relative to immobilization of a manufactured home. Requires payment of state and local sales taxes to La. Dept. of Public Safety, Office of Motor Vehicles. Declares Act is retroactive but prior correctly computed taxes not paid under protest shall not be refunded. |
| Local Sales & Use Tax | ||
| Act 462 | HB 734 | Exempts state sales, use, lease and repairs of capital equipment and software used to operate same by qualifying radiation therapy centers. Defines “capital equipment” and “qualifying radiation therapy center”. Provides for local adoption. |
| Act 459 | HB 320 | State sales tax exemption of manufacturing machinery and equipment by glass container manufacturers. Locals may adopt for immediate application, or phase in, or limited duration of time. |
| State Sales & Use Tax Only | ||
| Act 206 | HB 389 | Removes expiration date of exempt purchases by private & parochial schools |
| Act 455 | HB 5 | Crawfish bait and feed |
| Act 473 | HB 189 | Sale of meals by educational institutions, but see amendments to LRS 47:305 D. (2) (a) |
| Act 461 | HB 473 | Certain farm irrigation equipment |
| Act 466 | HB 818 | Certain tangible personal property consumed in manufacturing process by certain paper and wood producers and loggers |
| Act 519 | – | LA Tax Delinquency Amnesty Act of 2009 |
| Administrative | ||
| Act 493 | SB 268 | This three-part bill pertains to private counsel, attorney fees and alternative remedies for payments under protest.
The Uniform Local Sales Tax Code was amended to provide for the retention of private (outside) counsel, to provide for the imposition of 10% attorney fees when an attorney is retained for a collection action, except with respect to amounts timely paid under protest on a return or to a vendor under existing law, and that the reasonableness of such fees shall be subject to the discretion of the court. 47:337.13.1 (Note: Locals had previously relied on the provisions of LRS 47:1512 for this authority) While the UTC, at 47:337.64, had previously provided for an alternative to payment under protest by the posting of a bond “or other security”, Act 493 delineates the types of “other security” that a court may consider in lieu of the payment under protest or posting of a bond. LRS 47:1512 was amended to provide for the payment of private attorney fees not to exceed 10% of the aggregate tax, penalty and interest due and for the imposition of 10% additional charges to a taxpayer for attorney fees when a final assessment is referred for collection purposes. |
| Miscellaneous | ||
| – | HSCR 12 | Review of La.’s system of state and local taxation to address goals of simplification, equity and reduction |
| Act 442 | SB 9 | “Collaborative Work Study Group” appointments: (1) Louisiana Association of Business and Industry – John LeBlanc, LABI (2) Louisiana Hospital Association- Patricia Jeter, LHA (3) Louisiana Chemical Association- Chris Dicharry (Chairman), Kean Miller LLP (4) Louisiana Pulp and Paper Association- George Guidry, Koch Companies (5) Louisiana Mid-Continent Oil and Gas Association.- Dave Cagnolatti, Conoco Phillips (6) Society of Louisiana Certified Public Accountants- Bill Potter, Postlewaithe & Netterville (7) Tax section of the Louisiana State Bar Association-“Jay” Adams, Jones Walker LLP (11) Louisiana School Boards Association- Paula Jeansonne, St. Charles Parish Tax Director |
2008 Regular Session
| Local Sales Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 582 | HB 383 | Requires health insurance issuers to pay local sales and use taxes on prescription drugs and pharmacist services under certain circumstances and provides penalties for violations. Effective 6-30-08. |
| Act 632 | HB 388 | Provides relative to component parts of immovable property. Effective 7-1-08. |
| Act 720 | HB 416 | Provides relative to the payment of sales and use tax rebate requests. Effective 7-6-08. |
| Act 707 | HB 607 | Increases the amount of time on the remittance of taxes by a motor vehicle dealer. Effective 8-15-08. |
| Act 923 | HB 665 | Authorizes municipal governing authorities to create sales tax districts with the power to levy an additional 1% local sales and use tax. Effective 7-15-08. |
| Act 762 | HB 329 | Authorizes a taxpayer to file a rule to have the board of directors of the Louisiana Association of Tax Administrators determine whether a rule, regulation, policy, or interpretation of local sales and use tax law violates the Uniform Local Sales Tax. Effective 7-6-08. |
| Act 463 | HB 520 | Prohibits an action to collect a state motor vehicle tax or state tax applicable to movables on the purchase of manufactured homes used as residential housing until July 1, 2009. Effective 7-1-08. |
| Ad Valorem Tax | ||
| Act 819 | HB 337 | Provides relative to tax sales and adjudicated property. Effective 1-1-09. |
| Act 488 | HB 417 | Provides relative to the date interest begins to accrue on delinquent ad valorem taxes. Effective 8-15-08. |
2007 Regular Session
| Local Sales Tax | ||
|---|---|---|
| Act Number | Bill Number | Description |
| Act 209 | HB 240 | Provides for a sales and use tax exemption for certain trucks and trailers. |
| Act 430 | HB 241 | Provides relative to an exclusion from state sales and use taxes for food purchases made by certain nonpublic schools. |
| Act 298 | HB 359 | Provides relative to tax exemptions and credits in cultural product districts. |
| Act 400 | HB 372 | Provides for a refundable enterprise zone income tax investment tax credit. |
| Act 480 | HB 386 | Provides for an exclusion from state and local sales and use taxes for newspapers. |
| Act 439 | HB 464 | Provides for the effectiveness of the sales and use tax exemptions for utilities purchased by steelworks, blast furnaces, coke ovens, and rolling mills. |
| Act 419 | HB 916 | Provides for a state and local sales and use tax exclusion for leases or rentals by manufacturers of pallets which are used in packaging products produced by the manufacturer. |
| Act 457 | HB 944 | Provides for a state sales and use tax exemption for certain water conservation equipment in the Sparta Groundwater Conservation District. |
| Act 245 | SB 26 | Expands the option given to political subdivisions to grant farm machinery and equipment an immediate or phased-in tax exclusion which includes granting an exclusion for any other machinery, equipment, supplies, materials or services for farming. |
| Act 271 | SB 250 | Authorizes a business to receive a $2,500 enterprise zone credit if 35% of its employees are residents of any enterprise zone, not just an enterprise zone within the parish of its location or a contiguous parish. |
| Act 173 | SB 272 | Excludes from tax the use, lease, or rental of, and the repair of drilling rigs and their component parts if drilling rig’s usual or ultimate use is for the exploration or development of minerals in OCS waters. |
| Act 471 | SB 331 | Excludes from state sales tax natural gas and electricity purchased by paper or wood products manufacturing facilities. |
| Occupational License Tax | ||
| Act 426 | HB 123 | Provides for an exclusion for gasoline sales from the definition of gross sales as it applies to the occupational license tax. |
| Ad Valorem Tax | ||
| Act 486 | HB 260 | Constitutional amendment which excludes consigned jewelry from ad valorem taxation. |
| Act 195 | HB 578 | Provides relative to tax sales of certain indivisible property. |
