At this meeting of Ellevate Louisiana’s Taxation and Economic Development Policy Committee, Leonore Heavey, Senior Tax Counsel for the Counsel on State Taxation (COST), joins us to discuss sales tax policy.
Read more:
COST sales tax system scorecard -- https://www.cost.org/globalassets/cost/state-tax-resources-pdf-pages/cost-studies-articles-reports/270677_cost_salestaxbk_2022_final.pdf
COST policy position on Simplification of the Sales Tax Systems -- https://www.cost.org/globalassets/cost/state-tax-resources-pdf-pages/cost-policy-positions/simplification-of-the-sales-and-use-and-similar-transaction-tax-system---final-revised-june-2021.pdf
Sales Tax Streamlining and Modernization Commission – established by HB 471 (Act 405) of 2015 -- https://legis.la.gov/legis/ViewDocument.aspx?d=960450
HB 673 of the 2017 Regular Legislative Session (bill to unify the state and local sales tax bases) -- https://legis.la.gov/legis/BillInfo.aspx?i=232429
Louisiana Sales and Use Tax Commission for Remote Sellers – established by HB 601 (Act 274) of the 2017 Regular Session -- https://legis.la.gov/legis/ViewDocument.aspx?d=1051847
SCR 19 of the 2020 First Extraordinary Session (history of movement towards centralization of sales tax collection) -- https://legis.la.gov/legis/ViewDocument.aspx?d=1182404
HR 31 of the 2020 First Extraordinary Session -- https://legis.la.gov/legis/ViewDocument.aspx?d=1182741
HB 199 of the 2021 Regular Session/Act 131 (became Constitutional Amendment 1) -- https://legis.la.gov/legis/ViewDocument.aspx?d=1235042
SB 95 of the 2022 Regular Session/Act 596 (multi parish audit program) -- https://legis.la.gov/legis/BillInfo.aspx?i=241842
HB 654 of the 2025 Regular Session/Act 215 (prospective limitation on creating more disunity between state and local bases) -- https://legis.la.gov/legis/ViewDocument.aspx?d=1425146