Results of Louisiana's Third Extraordinary Session

by DMA Staff | Sep 21, 2018
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Two interesting items came out of the session, Louisiana Act 1 and HCR7. Act 1 was signed by the Governor on June 24 and became effective July 1, 2018. The purpose of the Act was to extend the sunset dates of various exemptions and exclusions as well as extend the levy of an additional 1% sales tax into June 2025. The additional tax was set to expire on June 30, 2018.  

Also from the session was HCR7 which established the Sales Tax Streamlining and Modernization Commission. Similar to the Colorado Simplification Task Force, this group is tasked with reviewing sales and use tax practices at both the state and parish level. The Commission will review structural and policy issues as well as review the impact of the Wayfair case and report back recommendations.

This article is part of DMA's Completely Compliance quarterly newsletter. Stay up to date with sales and use tax news, events, and information by signing up for the newsletter here.