Unless otherwise indicated, all bills noted below have been passed by the legislature and are waiting on signature or veto by the governor. Our discussion of each bill assumes the bill is or becomes law.

SB1 by Senator R. L. Bret Allain, II

TAX/FRANCHISE/CORPORATE:  Phases-out the corporate franchise tax.

SB 1 reduces the corporate franchise

Beginning July 1, 2020, the Louisiana Sales and Use Tax Commission for Remote Sellers (Commission) will be required to enforce collections of Louisiana state and local sales/use taxes by qualifying “remote sellers” and “marketplace facilitators.”

As a follow-up to our recent Jones Walker SALT webinar on this topic, the following is a list of action