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)

Louisiana House of Representatives

House Legislative Services

September 10, 2021

Photo by House Communications

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

 ................
................

In order to avoid copyright disputes, this page is only a partial summary.

Google Online Preview   Download