LEGISLATIVE FISCAL OFFICE
Fiscal Note
Fiscal Note On: SCR 19 SLS 201ES 181
Bill Text Version: ORIGINAL
Opp. Chamb. Action:
Proposed Amd.:
Sub. Bill For.:
Date: June 17, 2020 5:39 PM Author: CATHEY
Dept./Agy.: Revenue
Subject: LA Sales Tax Simplification Task Force Analyst: Benjamin Vincent
LEGIS POWERS/FUNCTIONS OR SEE FISC NOTE GF EX Page 1 of 1
Creates the Louisiana Sales Tax Simplification Task Force to develop a comprehensive plan to simplify Louisiana's sales tax
administration and collection system.
Proposed law creates the Louisiana Sales Tax Simplification Task Force, and appoints 15 members, including the President of
the Senate, the Speaker of the House, the chairmen of the Revenue and Fiscal Affairs Committee and Ways and Means
Committee, the Secretary of the Department of Revenue (LDR), the Commissioner of Administration, and representatives
from several associations and boards (or any designees). Proposed law provides that members shall serve with no
compensation except for the per diem to which they are entitled.
Proposed law directs the Task Force to collect information and craft recommendations regarding several subject areas in
support of developing a comprehensive plan for simplifying the state’s sales tax administration and collection system.
Proposed law requires an interim report to be submitted no later than March 1, 2021, and a final report no later than
February 1, 2022, that may be used as a basis to introduce legislation no later than the 2022 Regular Session.
EXPENDITURES 2020-21 2021-22 2022-23 2023-24 2024-25 5 -YEAR TOTAL
State Gen. Fd. SEE BELOW SEE BELOW
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
REVENUES 2020-21 2021-22 2022-23 2023-24 2024-25 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
EXPENDITURE EXPLANATION
Proposed law authorizes no compensation for serving on the Task Force other than the per diem to which members are
entitled. To the extent that the task force meets outside of scheduled legislative sessions, the legislature may incur
additional per diem expenditures.
The legislative member per diem rate is $161 and the mileage reimbursement rate is $0.575/mile. While four legislative
members or designees would serve on the Committee, the frequency of potential meetings is unknown, and the potential
expenditure impact is indeterminable, but are likely to be minor. Legislative expenditures are paid from the SGF.
Proposed law provides that the House, Senate, Legislative Auditor, and Legislative Fiscal Office will staff the Task Force, and
that additional staffing may be requested from the Dept of Revenue (LDR). Preparation of reports and documentation will
result in potential increased periodic workloads for legislative and potentially LDR employees. Given the two-year timeline of
the Task Force, this workload increase is assumed to be attainable with existing staff and resources.
REVENUE EXPLANATION
There is no anticipated direct material effect on governmental revenues as a result of this measure.
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}
Gregory V. Albrecht
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} Chief Economist