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