House Bill No. by Representative Emerson amends and reenacts R.S. 47:332, focusing on the administration and collection of sales and use taxes by the Department of Revenue. The bill specifies that the rules and regulations for tax collection must be promulgated in accordance with the Administrative Procedure Act, ensuring uniformity in the application of definitions, exemptions, credits, penalties, and limitations across all state sales tax levies. Additionally, the bill clarifies that the provisions applicable to the 2% state sales tax also apply to the additional 1% state sales tax.

The proposed legislation also repeals outdated provisions regarding the effectiveness of sales tax exemptions that were applicable from January 1, 1987, through June 30, 1988, which are no longer relevant. The bill is set to take effect upon the governor's signature or after the designated time for gubernatorial action if not signed. Overall, the bill aims to streamline the process of sales tax collection and ensure compliance with current administrative standards.

Statutes affected:
HB20 Original: