Louisiana Uniform Local Sales Tax Board public meetings in 2020
15 substantive meetings from 2020, with official agendas or minutes and plain-English summaries.
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a regular meeting via Zoom due to the COVID-19 emergency. Items include an update on remote seller commission, a report from the HR 31 study group, a fee for services discussion, and election of officers for 2021. The board will also approve minutes and financial reports.
- Remote seller commission update (Ms. Roberie)
- HR 31 Study Group report (Mr. Kolb)
- Fee for Services discussion (Dr. Pope)
- Election of officers for 2021
- Financial reports as of 11/30/20 and Y-T-D budget review
The Board elected Greg Ruppert as Chairman, Kressynda Krennerich as Vice Chairman, and Neshelle Nogess as Secretary for 2021. Members also approved the financial reports and the year-to-date budget. The meeting included updates on remote seller distributions and the HR 31 Study Group.
- Adopted the December 17, 2020 meeting agenda
- Approved corrected minutes from October 15, 2020
- Approved minutes from November 12, 2020
- Accepted financial reports and year-to-date budget and expenditures
- Elected Greg Ruppert as Chairman for 2021
- Elected Kressynda Krennerich as Vice Chairman for 2021
- Elected Neshelle Nogess as Secretary for 2021
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will discuss and determine its position on the HR 31 Proposal regarding remote sellers. The meeting also includes updates on the Remote Seller Commission, technology reports, and financial statements.
- Discuss and determine Board’s position on HR 31 Proposal
- Remote Seller Commission Update
- VDA Applications involving Remote Sellers
- Multi-parish Audit Program status
- Financial statements as of 10/31/20
The Board voted to authorize Attorney Andrew Kolb to support proposals from local collectors regarding HR 31. The Board also accepted financial reports and approved the minutes from the October 15, 2020, meeting.
- Authorized Attorney Andrew Kolb to support HR 31 proposals as presented by local collectors
- Approved amended meeting agenda
- Approved October 15, 2020 meeting minutes with corrections
- Accepted financial reports as presented
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to receive updates on the remote seller commission, HR 31 study group, and technology systems. The executive director will report on board funding agreements, the multi-parish refund program, and a proposed amendment to PPM 50.3. Financial reports as of September 30, 2020, will also be reviewed.
- Remote Seller Commission Update (t/b/d)
- HR 31 Study Group Update
- Amend PPM 50.3
- Multi-parish Refund Program status
- Financial reports as of 09/30/20
The Board voted to establish a multi-parish audit program based on LATA Best Practices. It also amended PPM 50.3 to specify a 15-day window for collector feedback. Financial reports as of September 30, 2020, were accepted.
- Approved replacing 'a reasonable amount of time' with '15 days' for collector feedback in PPM 50.3
- Adopted PPM 50.3 amendment with specified changes
- Approved creation of a Board regulation for a multi-parish audit program based on LATA Best Practices
- Approved the development of a multi-parish audit program
- Accepted financial reports as of 9-30-2020
- Adopted the meeting agenda
- Approved minutes from 8-20-2020 and 9-24-2020
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board holds a regular meeting with updates on the Remote Seller Commission, HR 31 Study Group, and technology. The Executive Director will report on funding agreements, the multi-parish refund program, and a revised advisory on audit costs. The board will also elect a Secretary. The meeting is in-person with social distancing and available via Zoom.
- Remote Seller Commission Update (Mr. LaGrange)
- HR 31 Study Group Update (Mr. Kolb)
- Revised Advisory 20-003 Assessment of Audit Costs (update)
- Financial Reports as of 08/31/20
- Election of Board Secretary
The Board approved the meeting agenda and the minutes from July 9, 2020. Members accepted financial reports as of August 31, 2020, and elected a Secretary to complete an unexpired term. The Board also scheduled a review of PPM Request for Board Tax Advisories for the next meeting.
- Adopted the September 24, 2020 meeting agenda
- Approved July 9, 2020 meeting minutes
- Voted to add review of PPM Request for Board Tax Advisories to the next meeting agenda
- Accepted financial reports as of August 31, 2020
- Elected Neshelle Nogess as Secretary through December 31, 2020
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will meet in person with Zoom public access to discuss updates on remote seller commissions, a user fee for the Look Up System, and the multi-parish refund program. The board will also consider a revised advisory on audit costs and elect a board secretary. The meeting is not eligible for virtual participation under current public health orders.
- Remote Seller Commission Update
- User Fee for Service consideration for Look Up System
- Multi-parish Refund Program status
- Revised Advisory 20-003 Assessment of Audit Costs update
- Election of Board Secretary
The board failed to establish a quorum, preventing the adoption of the agenda or any official votes. All formal actions, including the approval of previous minutes, financial reports, and the election of a Board Secretary, were tabled to the next meeting.
- Adoption of agenda: Not adopted due to lack of quorum
- Approval of July 9, 2020 minutes: Tabled
- Action on financial reports: Tabled
- Election of Board Secretary: Tabled
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board is meeting to discuss funding agreements and the multi-parish refund program. The board will consider the adoption of Advisory Draft- 20-003 regarding the assessment of audit costs.
- Adoption of Advisory Draft- 20-003 Assessment of Audit Costs
- Review of FY 20-21 Professional Services contracts (4)
- Watch Systems sublicense renewal
- Notice of Assessment 47:337.51 (A) Act 309
- Review of financial statements as of 06/30/20
The Board approved several professional service contracts and discussed strategies for parishes that have not signed the funding agreement. Members also agreed to make a draft audit cost assessment policy available to all collectors for input.
- Approved agenda for July 9, 2020 meeting
- Accepted May 21, 2020 and June 18, 2020 meeting minutes
- Approved appointment of Mr. Kolb or Mr. Pat Amadee to HR 31 Board depending on attorney requirements
- Agreed to extend IT consultant contract with Thecla, Inc. to two years
- Approved bills paid and year-to-date budget review
- Agreed to make Advisory Draft 20-003 (Assessment of Audit Costs) available to all collectors for input
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a special meeting via Zoom to adopt the FY 2020-21 budget and approve a fiscal agent extension. Public comments will be accepted through the Zoom chat function.
- Approval of FY 2020-21 Fiscal Agent Extension
- Adoption of FY 2020-21 Budget
The Louisiana Uniform Local Sales Tax Board approved a two-year contract extension with Whitney Hancock as the Board's fiscal agent. The Board also formally adopted the 2020-2021 budget. Members received updates regarding MOU status for school systems and the Remote Sellers Commission.
- Approved two-year contract extension with fiscal agent Whitney Hancock (unanimous)
- Adopted the 2020-2021 budget (all present voting in favor)
- Adopted the meeting agenda
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will meet via videoconference to discuss financial reports and a budget proposal for FY 20-21. The board will also receive updates on remote seller commissions and several advisory drafts regarding tax interest and audit costs.
- FY 20-21 Budget Proposal
- Advisory Draft 20-002: Abatement or Compromise of Interest
- Advisory Draft 20-003: Assessment of Audit Costs
- Advisory Draft 20-004: Interest & Penalties-Extended Filing Dates
- Remote Seller Commission Update
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board is holding its May 21, 2020 meeting via Zoom videoconference, citing the COVID-19 public health emergency and the need to protect health and safety. The meeting is conducted to ensure a quorum can be reached. Public observation and comment are permitted as outlined in the posted agenda.
- Meeting conducted via Zoom videoconference due to COVID-19
- Governor's Proclamation Number 59 JBE 2020 cited for public participation
- Public observation and comment allowed per concurrent agenda posting
Louisiana Uniform Local Sales Tax Board
The Board approved bylaw amendments to allow video conferencing and fewer annual meetings due to COVID-19. Members also adopted updated policies for multi-parish refunds and audit compliance, and authorized additional software work hours.
- Adopted agenda and March 12, 2020 minutes
- Approved AUP policy drafts for budgeting, contracting, receipts, and ethics
- Adopted multi-parish refund PPM and form with corrections
- Amended bylaws to allow video conferencing and fewer than 12 annual meetings
- Approved work on advisory drafts regarding interest waivers and audit costs
- Authorized purchase of additional 40 hours of software work from Thecla, LLC
- Accepted April 2020 financial statements and paid bills
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board is meeting via Zoom to discuss and potentially adopt several policies, including an AUP policy, a multi-parish refund PPM, and bylaw amendments. They will also receive updates on the remote seller commission, website, look-up system, and contract addendum with Blue Goat, as well as review financial reports and FY 20-21 budget preparation.
- Remote Seller Commission Update
- AUP policy adoption
- Multi-parish refund PPM adoption
- Contract Addendum – Blue Goat
- FY 20-21 Budget preparation
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board cancelled its regular meeting scheduled for April 9, 2020. The cancellation is due to Covid-19 pandemic concerns and restrictions on public gatherings.
Louisiana Uniform Local Sales Tax Board
The Board will review various administrative updates including remote seller commissions and proposed regulations. Financial reports covering the budget and bills paid through February 29, 2020, are also scheduled for review.
- Review of Remote Seller Commission update
- Advisory Opinion final adoption
- Proposed regulations draft approval
- Proposed legislation regarding Rule for Uniformity
- FY 20-21 Budget Planning
The Board reviewed a draft MOU for receiving funding via a .3% rate and discussed protocols for change requests to the Tax Watch mapping system. Members also received updates on an upcoming educational seminar and advisory opinions.
- Approved agenda for March 12, 2020 meeting
- Accepted January 9, 2020 meeting minutes
- Accepted February 13, 2020 meeting minutes
- Approved financial statements and February 2020 paid bills
Louisiana Uniform Local Sales Tax Board
The Board will discuss various administrative updates including the VDA Program and future Board funding. Members will also review technology contract proposals and the status of proposed regulations and legislation.
- VDA Program Update
- Multi-parish Refund Program discussion
- Discussion of future Board funding and budget extension ways
- Review of technology contract proposals
- Update on proposed regulations and Rule for Uniformity legislation
The Board approved funding for website hosting and enhancements and authorized the search for a legislative author to increase board authority. A proposed funding agreement requiring 85% parish participation was referred to Executive Directors for review.
- Approved website hosting contract for $8,909.00 (Unanimous)
- Approved website enhancements at $3,000.00 (Unanimous)
- Approved purchase of support and maintenance hour block (Unanimous)
- Approved seeking a legislative author for a rule on uniformity (Passed)
- Approved January 2020 paid bills and financial statements (Passed)
- Approved renewal of Mr. Kline's contract for 2020 under same terms (Unanimous)
- Deferred approval of December 12, 2019 minutes to next meeting
- Determined funding agreement would be forwarded to Executive Directors for review
Louisiana Uniform Local Sales Tax Board
The Board will conduct a regular meeting to approve previous minutes and review financial reports as of December 31, 2019. The agenda also includes an update on the Remote Seller Commission and distribution of final Legislative Audit reports.
- Remote Seller Commission Update
- Distribution of final Legislative Audit reports
- Review of financial statements as of 12/31/19
- Review of bills paid and manual checks issued
- Mid-year budget comparison
The Board approved the December 2019 paid bills and financial statements. Members discussed a request for a formal tax advisory for Caddo/Shreveport and updates on remote seller software development. No decision was reached on the formal advisory or the 2020 meeting schedule.
- Adopted the meeting agenda
- Approved minutes from December 12, 2019 meeting
- Approved December 2019 financial statements and paid bills