Louisiana House Bill 199, which would create a more centralized state and local sales tax collection system in Louisiana, has now been adopted by the House and Senate after negotiation in conference committee.

The legislative information regarding HB 199 can be found here.

The applicable  conference committee report proposed by the appointed conference committee conferees, and subsequently adopted by the Legislature, can be found here.

The proposed constitutional amendment will now go to a vote of the people.

This is a good first step in order to move the State toward constitutional validity in its state and local sales tax systems. There is, of course, more work to do.

Jones Walker’s SALT Team will continue to follow and report on this proposed constitutional amendment, as well as the other major Louisiana tax reforms being undertaken this legislative session.