LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: HB 256 HLS 23RS 520
Bill Text Version: ENROLLED
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: May 23, 2023 1:50 PM Author: MILLER, G.
Dept./Agy.: Local Government
Subject: Local sales tax filing extensions Analyst: Deborah Vivien
TAX/SALES & USE EN SEE FISC NOTE LF RV See Note Page 1 of 1
Requires extension of the deadline to pay local sales taxes when the deadline for payment of the tax falls on certain holidays
Current law authorizes local sales tax collectors to extend filing and remittance deadlines by 30 days for good cause such as
a state or federally declared disaster. During the extension, no interest or penalties accrue provided that returns and
payments are received by the extended deadline.
Proposed law clarifies that both the 30 day local sales tax deadline extension and the local sales tax disaster declaration
deadline extension are not exclusive. Proposed law mandates the extension of the local sales tax filing and remittance
deadline to the next business day after a state or federal holiday on which banks are closed. Interest and penalties will not
accrue during the extension provided that returns and payments are received by the extended deadline.
Effective upon signature
EXPENDITURES 2023-24 2024-25 2025-26 2026-27 2027-28 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds $0 $0 $0 $0 $0 $0
Annual Total $0 $0 $0 $0 $0 $0
REVENUES 2023-24 2024-25 2025-26 2026-27 2027-28 5 -YEAR TOTAL
State Gen. Fd. $0 $0 $0 $0 $0 $0
Agy. Self-Gen. $0 $0 $0 $0 $0 $0
Ded./Other $0 $0 $0 $0 $0 $0
Federal Funds $0 $0 $0 $0 $0 $0
Local Funds SEE BELOW SEE BELOW SEE BELOW SEE BELOW SEE BELOW
Annual Total
EXPENDITURE EXPLANATION
Local sales tax collectors already have the authority to extend deadlines. This bill will mandate that authority be used if a
state or federal bank holiday fall on the original filing and remittance deadline by pushing the deadline to the next business
day. The administrative burden is not expected to be material.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure. The bill does not change
local sales tax liabilities, only the potential due date of those liabilities, and not to the extent of moving remittances to a
different fiscal year. If the bill is enacted, any interest and penalties that may have been collected because local sales tax
was not remitted on a bank holiday that was also the due date will be foregone in the future.
Senate Dual Referral Rules House
13.5.1 >= $100,000 Annual Fiscal Cost {S & H} 6.8(F)(1) >= $100,000 SGF Fiscal Cost {H & S}
Alan M. Boxberger
13.5.2 >= $500,000 Annual Tax or Fee 6.8(G) >= $500,000 Tax or Fee Increase
Change {S & H} or a Net Fee Decrease {S} Interim Legislative Fiscal Officer


Statutes affected:
HB256 Original: 47:18(A)(4), 47:22(E)(1)
HB256 Engrossed: 47:18(A)(4), 47:22(E)(1)
HB256 Reengrossed: 47:18(A)(4), 47:22(E)(1)
HB256 Enrolled: 47:18(A)(4), 47:22(E)(1)
HB256 Act : 47:18(A)(4), 47:22(E)(1)