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
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