House Bill No. proposes a constitutional amendment to authorize the Louisiana legislature to establish a centralized system for the collection of all sales and use taxes imposed by various taxing authorities within the state. The amendment seeks to amend Article VI, Section 29(A) of the Louisiana Constitution by removing the current provision that allows local governmental subdivisions and school boards to levy and collect their own sales and use taxes. Instead, the proposed amendment mandates that the legislature will provide by law for the centralized collection of these taxes, ensuring that the tax revenues are promptly remitted to the appropriate local authorities.

Additionally, the bill introduces a new Article VII, Section 3(C) to the Louisiana Constitution, which outlines the procedures for this centralized collection. It specifies that if the state acts as the central collector, the taxes collected will not be mixed with state funds and will remain the property of the taxing authority that imposed them. The proposed amendment will be submitted to voters for approval in a statewide election scheduled for November 3, 2026, and is set to take effect on January 1, 2027.