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 adopted by the secretary of the Department of Revenue for tax collection must be promulgated in accordance with the Administrative Procedure Act. It also clarifies that the provisions applicable to the 2% state sales tax will similarly apply to the additional 1% state sales tax, ensuring uniformity in definitions, exemptions, credits, penalties, and limitations across both tax levies.

Additionally, the bill repeals outdated provisions regarding the effectiveness of sales tax exemptions that were applicable from January 1, 1987, through June 30, 1988, which are no longer relevant.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 effective date of the bill is contingent upon the governor's signature or the expiration of the time for bills to become law without the governor's signature. Overall, the bill aims to streamline the process of sales tax collection and administration while removing obsolete legal language.

Statutes affected:
HB20 Original: