Louisiana Uniform Local Sales Tax Board public meetings in 2021

Louisiana Uniform Local Sales Tax Board

The Board will review the Remote Seller Commission Update and the Executive Director’s Report. The agenda also includes the approval of November 2021 financial statements and the election of officers for calendar year 2022.

• Remote Seller Commission Update
• Annual Audit Report review
• Approval of November 2021 financial statements
• Election of 2022 Officers

The Board elected a new slate of officers for the 2022 calendar year and approved financial reports and bill payments for the month ending November 30, 2021. The Board also authorized the Executive Director to attend a protest hearing in Jefferson Parish. A strategic plan report was tabled until January 2022.

• Approved November 2021 bill payments and financial reports
• Elected Kressynda Krennerich as Chairman for 2022
• Elected Jeffrey LaGrange as Vice Chairman for 2022
• Elected Neshelle Nogess as Secretary for 2022
• Approved Executive Director to attend protest hearing on December 22, 2021
• Tabled Strategic Plan (Look-Back and Ahead) report to January 2022
• Approved November 18, 2021 meeting minutes
• Adopted amended December 16, 2021 agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will consider adopting Advisory 20-03 and an audit questionnaire, and will receive an update on remote seller commissions. The board will also discuss API fee for service contracts and review financial reports for October 2021.

• Adoption of Advisory 20-03
• Adoption of Audit Questionnaire
• Introduction of PPM 40.4 Multi-parish Audit Program
• Remote Seller Commission Update
• API Fee for Service Contracts discussion

The Louisiana Uniform Local Sales Tax Board approved several administrative measures, including an audit compliance questionnaire and Advisory 20-003. The Board also approved bill payments for the month ending October 31, 2021, and discussed the development of contracts for the Board Look Up Tool.

• Adopted Advisory 20-003
• Adopted resolution for the Louisiana Audit Compliance Questionnaire
• Approved bill payments for the month ending 10/31/2021
• Approved meeting agenda for 11/18/2021
• Approved meeting minutes from 10/14/2021

Louisiana Uniform Local Sales Tax Board

The Board will review the Remote Seller Commission update and the Executive Director's report. The meeting includes reviews of financial statements for August and September 2021 and a year-to-date budget review.

• Remote Seller Commission Update
• Executive Director updates on Special VDA, MPR, MPA, LACs, and Extensions
• Advisories regarding Home Generators and Audit Costs
• Review of August and September 2021 financial statements
• Approval of bills paid for August and September

The Board approved the meeting minutes from August 12, 2021, and accepted financial reports for August and September 2021. The Board also voted to move its November and December meeting dates. No other substantive policy decisions were recorded.

• Adopted the October 14, 2021 meeting agenda
• Approved August 12, 2021 meeting minutes
• Received financial reports for month ending August 31, 2021
• Received financial reports for month ending September 30, 2021
• Moved November 11th meeting to November 18th
• Moved December 9th meeting to December 16th

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board's regular September 9, 2021 meeting has been postponed to a later date because many board members and proxies are engaged in ongoing recovery efforts after Hurricane Ida. No business was conducted or discussed at this meeting.

• Meeting postponed; no items considered

The regularly scheduled monthly meeting for September 9, 2021, was postponed to a later date. This action was taken due to recovery efforts following hurricane Ida.

• Postponed September 9, 2021 meeting

Louisiana Uniform Local Sales Tax Board

The Board will review the Remote Seller Commission update and discuss implementation progress for the Look-Up System tracking program. The agenda also includes consideration of new Travel Guidelines and a report on rule promulgations.

• Remote Seller Commission Update
• Look-Up System implementation and PO Box look-up solutions
• Consideration of new Travel Guidelines
• Rule Promulgations and MPA Pilot Program report
• Review of financial statements as of 7/31/21

The Board approved updated travel guidelines for meals and mileage as an addendum to existing policy. Members also accepted the financial reports dated July 31, 2021. The meeting included updates on remote seller collections and the status of the address look-up system.

• Adopted August 12, 2021 meeting agenda
• Approved July 8, 2021 meeting minutes
• Adopted new travel guidelines for meals and mileage
• Accepted Financial Reports dated July 31, 2021

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting on July 8, 2021. Items include a Remote Seller Commission Update, adoption of a Travel Expense Supplement, and review of financial reports. No board member requests were submitted. The meeting is open to the public via Zoom.

• Remote Seller Commission Update (Ms. Roberie)
• Adoption of Travel Expense Supplement FY 21-22
• Audit Engagement report
• Annual Ethics Report
• Financial statements as of 6/30/21 and Y-T-D Budget Review

The Board approved the financial statements as of June 30, 2021, and the minutes from the June 10, 2021 meeting. Members received updates on remote seller collections and the engagement of an outside audit firm. The adoption of a travel expense supplement was deferred to the August meeting.

• Adopted the July 8, 2021 meeting agenda
• Approved June 10, 2021 meeting minutes
• Approved financial reports as of June 30, 2021
• Tabled adoption of FY2021-2022 Travel Expense Supplement until August meeting

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board approved two budget resolutions for the 2021-2022 fiscal year. The Board also approved the financial statements for the period ending May 31, 2021.

• Approved FY 2021-2022 MOU Fund Budget projecting $1.8M revenue and over $428,000 expenditures (5-0)
• Approved FY 2021-2022 General Fund Budget projecting $377,000 revenue and $126,000 expenditures (5-0)
• Approved financial statements for period ending May 31, 2021
• Approved June 10, 2021 meeting agenda
• Approved May 26, 2021 meeting minutes

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will consider adopting the FY 2021-22 budget and receive an update on remote seller commissions. They will also approve minutes from the previous meeting and review financial reports including year-to-date budget and bills paid.

• Adoption of FY 2021-22 budget
• Remote seller commission update (Ms. Roberie)
• Approval of minutes from 05/26/21
• Financial reports: statements as of 5/31/21, Y-T-D budget review, bills paid review/approval
• Transition to MOU account for operations

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a public hearing on June 10, 2021 at 7722 Office Park Blvd, Baton Rouge to receive comments on the proposed annual budget for fiscal year 2022. The proposed budget shows total beginning balance and revenue of $2,185,947, expenditures of $528,125, and a surplus of $1,657,822. Expenditure categories include personal services, professional services, and software licenses. The full budget is available for public inspection by appointment.

• Proposed budget total: $2,185,947
• Expenditures: $528,125
• Surplus: $1,657,822
• Personal services salaries & wages: $197,600
• Purchased professional & technical services: $251,340

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will discuss updates on remote seller commission, consider a budget amendment, appoint a URRAC member, review financial statements and a preliminary budget for FY21-22, and consider an alternative meeting schedule. The meeting includes public comment and approval of prior minutes.

• Remote Seller Commission Update
• Budget Amendment (BTA CEA)
• Appoint URRAC member
• Financial statements and Y-T-D budget review
• Preliminary Budget FY 21-22

The Board approved a budget amendment for a Cooperative Endeavor Agreement with the Board of Tax Appeals and appointed a new member to the URRAC Committee. The Board also approved financial statements for the period ending April 30, 2021.

• Approved Budget Amendment for Board of Tax Appeals Cooperative Endeavor Agreement for $121,500 for 2021
• Appointed Jon Betts to the URRAC Committee
• Approved financial statements for the period ending April 30, 2021
• Approved the meeting agenda for 05/26/2021
• Approved minutes from the 04/15/2021 meeting

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board is meeting to discuss operational and policy updates. Items include a Remote Seller Commission Update, a Technology Report, a Legal Update, and an Executive Director's Report covering proposed regulations, a revised resolution on bank accounts, OMV-MOU collections, VDA program, educational seminar, office move, and BTA CEA. Financial reports for March 2021 and year-to-date budget will be reviewed. The meeting is held virtually due to the COVID-19 public health emergency.

• Remote Seller Commission Update
• Proposed regulations status
• Revised Resolution-Bank Accounts
• OMV-MOU Collections
• Financial Reports as of 03/31/21 and Y-T-D Budget Review

The Board approved a revised resolution for Hancock Whitney bank accounts and authorized the Executive Director to sign a Cooperative Endeavor Agreement (CEA) once the adjusted draft is received. Members also approved the financial reports as of March 31, 2021.

• Approved the agenda for the April 15, 2021 meeting
• Approved the minutes from the March 11, 2021 meeting
• Authorized Executive Director Bergeron to sign the CEA upon reception of the adjusted draft
• Approved the revised Resolution with Hancock Whitney regarding bank account authorizations
• Approved financial reports as of March 31, 2021

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board's regular meeting scheduled for April 8, 2021 has been rescinded and rescheduled to April 15, 2021. The posted agenda includes items such as a remote seller commission update, technology report, legal update, executive director's report, and financial reports.

• Remote Seller Commission Update
• Technology Report
• Legal Update
• Executive Director's Report including proposed regulations, revised resolution on bank accounts, OMV-MOU collections, VDA program update, and office move
• Financial Reports as of 03/31/21 and year-to-date budget review

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting via Zoom on March 11, 2021, due to the COVID-19 public health emergency. Agenda items include a remote seller commission update, proposed regulations status, a resolution for a new bank account, and a funding request for the local BTA electronic filing system. The board will also consider approval of minutes from the previous meeting and review financial reports.

The Board adopted a resolution to establish a new MOU Funding bank account. Members also approved the February 2021 financial statements and the previous meeting's minutes.

• Adopted resolution for new MOU Funding bank account (6-2)
• Approved financial statements for period ending 2/28/2021
• Approved February 11, 2021 meeting minutes
• Adopted March 11, 2021 meeting agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board is meeting via Zoom due to the COVID-19 public health emergency. They will discuss updates on remote seller commission, legal issues, and technology, and consider proposed regulations on audit protocols and claims for refund. Financial reports and minutes from the previous meeting are also on the agenda.

• Remote Seller Commission Update (Ms. Roberie)
• Proposed regulation on Audit Protocols (status)
• Proposed regulation on Claims for Refund (Overview-Mr. Cline)
• Request for Advisory (Lafourche)
• Financial reports as of 01/30/21 and Y-T-D budget review

The Board approved a motion to seek policy advice from the Louisiana Department of Revenue regarding repairs to stand-alone home generators. The Board also adopted its January 2021 financial statements and meeting minutes.

• Approved request for Executive Director to seek policy advice from Department of Revenue on stand-alone home generator repairs
• Adopted financial statements for the period ending January 31, 2021
• Approved January 14, 2021 meeting minutes with corrections
• Adopted the meeting agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting via Zoom to discuss a remote seller commission update, a funding subcommittee discussion, a technology report, and the executive director's report covering proposed audit protocol regulations, annual reports on sexual harassment and ethics, an office search, and legislative needs. The board will also review financial statements, a year-to-date budget, mid-year adjustments, and bills paid.

• Remote Seller Commission Update
• Funding Subcommittee discussion
• Proposed regulation on Audit Protocols (revised)
• Annual Report on Sexual Harassment 2020
• Annual Report on Ethics 2020

The Board established a working group to address fee structures for parishes lacking funding agreements. It also revised its ethics reporting schedule and accepted mid-year budget adjustments.

• Created working group to address fee structures for Parishes without funding agreements
• Revised Ethics policy to require reports by calendar year instead of fiscal year
• Accepted mid-year budget adjustments
• Deferred discussion on proposed regulation for audit protocols
• Deferred action on Board of Tax Appeals request for electronic filing and case management portal funding
• Approved meeting agenda and December 17, 2020 minutes