2021 Proposed Constitutional Amendments

2021 Proposed Constitutional Amendments

Election: November 13, 2021

Originally scheduled for October 9, 2021 Executive Order Rescheduling 2021 Fall Elections

(Election information from Louisiana Secretary of State)

Photo by House Communications

Louisiana House of Representatives House Legislative Services

September 10, 2021

Proposed Amendment No. 1

Do you support an amendment to authorize the legislature to provide for the streamlined electronic filing, electronic remittance, and the collection of sales and use taxes levied within the state by the State and Local Streamlined Sales and Use Tax Commission and to provide for the funding, duties, and responsibilities of the commission?

Adds Article VII, Section 3.1 Act 131 of the 2021 Regular Session

Prepared by House Legislative Services, Louisiana House of Representatives

Proposed Amendment No. 1 continued

Proposed Constitutional Amendment creates the State and Local Streamlined Sales and Use Tax Commission (commission) as a statewide political subdivision and provides for eight members on the commission.

Proposed Constitutional Amendment provides that the commission shall provide for the streamlined electronic filing, electronic remittance, and the collection of sales and use taxes levied within the state. Further provides that the monies received by the commission shall be and remain the property of the respective taxing authority levying the tax or the state.

Prepared by House Legislative Services, Louisiana House of Representatives

Proposed Amendment No. 1 continued

Proposed Constitutional Amendment authorizes the commission to issue policy advice related to sales and use taxes levied by all taxing authorities within the state and develop rules to simplify and streamline the sales and use tax audit process.

Proposed Constitutional Amendment abolishes the Louisiana Sales and Use Tax Commission for Remote Sellers and the Louisiana Uniform Local Sales Tax Board following one year after the first meeting of the commission. Further provides that their powers, duties, functions, and responsibilities shall be transferred to, exercised by, and under the administration and control of the commission.

Prepared by House Legislative Services, Louisiana House of Representatives

Proposed Amendment No. 1 continued

Proposed Constitutional Amendment provides that the adoption or amendment of any rule by the commission shall require a two-thirds vote of the members of the commission and shall be in accordance with the Administrative Procedure Act.

Proposed Constitutional Amendment provides that in the absence of the enactment of statutory provisions pursuant to this proposed constitutional amendment, sales and use taxes collection shall be as provided in the Present Constitution and law.

Proposed Constitutional Amendment provides that any law enacted pursuant to this proposed constitutional amendment shall require a twothirds vote of the elected members of the legislature.

Prepared by House Legislative Services, Louisiana House of Representatives

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