House Bill No. by Representative Emerson aims to amend and reenact R.S. 47:332 concerning the collection and administration of sales and use taxes by the Department of Revenue. The bill specifies that the rules and regulations for the collection of the additional 1% state sales tax will be promulgated in accordance with the Administrative Procedure Act. It retains the requirement that the provisions applicable to the 2% state sales tax also apply to the additional 1% 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Additionally, the bill repeals outdated provisions regarding the effectiveness of sales tax exemptions that were applicable from January 1, 1987, through June 30, 1988, which are no longer relevant.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 proposed changes aim to streamline the administration of sales tax collection and ensure that current practices align with established procedural standards. The bill will take effect upon the governor's signature or after the designated time for gubernatorial action if not signed.

Statutes affected:
HB20 Original: