Louisiana Uniform Local Sales Tax Board public meetings in 2022

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to elect officers for 2023 and approve the 2023 meeting schedule. The board will also receive an update on the Remote Sellers Commission, review the annual audit report for FY 2021-2022, and consider a lease renewal for MPERS. Financial reports for November 2022 and two administrative hearing requests under La. R.S. 47:337.49 are on the agenda.

• Election of officers for calendar year 2023
• Annual Audit Report for FY 2021-2022
• MPERS Lease Renewal Review/Proposal/Approval
• Remote Sellers Commission Update
• Administrative Hearing Requests (2) under La. R.S. 47:337.49

The Board approved the 2023 meeting schedule and elected its officers for the coming calendar year. Members also approved bill payments for the month ending November 30, 2022. The Executive Director provided a preliminary audit report noting a lack of written policies for budgeting, receipts, and debt service.

• Adopted the December 15, 2022 meeting agenda
• Approved minutes from the November 10, 2022 meeting
• Approved bill payments for the month ending November 30, 2022
• Elected Kressynda Krennerich as Chairman (Unopposed)
• Elected Jeffrey LaGrange as Vice Chairman (Unopposed)
• Elected Neshelle Nogess as Secretary (Unopposed)
• Approved the 2023 LULSTB Meeting Schedule

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will discuss updates on Act 685 (development of a single electronic return) and Act 669 (uniform reporting schedules for local collectors). The board will also receive a Remote Sellers Commission update and consider approval of minutes from three prior meetings. Financial reports for September and October 2022 are submitted for review.

• Act 685 Update – Development of a Single Electronic Return
• Act 669 Update – Uniform Reporting Schedules for Local Collectors
• Remote Sellers Commission Update
• Approval of Minutes: 06/14/22, 7/14/22, and 09/08/22
• Financial Statements and Budget Review for 09/30/2022 & 10/30/2022

The Board approved a five-year lease renewal for office space in the MPERS building. Members also accepted a legislative auditor's questionnaire and approved financial reports and bill payments for September and October 2022.

• Approved 5-year lease renewal for MPERS building space
• Accepted Louisiana Legislative Auditor’s Attestation Questionnaire (unanimous)
• Approved bill payments for months ending September 30 and October 31, 2022
• Approved financial reports for months ending September 30 and October 31, 2022
• Approved minutes from meetings held 06/14/2022, 07/14/2022, and 09/08/2022
• Adopted the November 10, 2022 meeting agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board is adopting its regular meeting schedule for calendar year 2023. All meetings will be held at 1:30 PM at the LAMPERS Building in Baton Rouge. The agenda contains only this procedural item.

• 2023 regular meeting dates adopted: monthly from January 12 through December 14, with March and September on third Thursdays

Louisiana Uniform Local Sales Tax Board

The Board will review the Remote Seller Commission Update and consider policy advice regarding nursing home food purchases. The Executive Director will also provide updates on legislative auditor reporting and a resolution for an attestation questionnaire.

• Remote Seller Commission Update
• Policy Advice Consideration: Nursing Home Food Purchases
• Resolution for Louisiana Legislative Auditor’s Attestation Questionnaire
• Update on Act 669, 2022 Regular Session – Legislative Auditor Reporting
• Review of Financial Statements and Y-T-D Budget

The Board approved a policy position regarding the taxability of food purchases made by nursing homes. It also approved financial reports and bill payments for the month ending August 31, 2022. A resolution for the Louisiana Legislative Auditor’s Attestation Questionnaire was tabled.

• Approved policy advice on nursing home food purchases as written
• Approved financial reports and bill payments for month ending 8/31/22
• Tabled resolution for Louisiana Legislative Auditor’s Attestation Questionnaire until October 2022
• Adopted the September 8, 2022 meeting agenda
• Approved minutes from June 23, 2022 and August 11, 2022 meetings

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to discuss a remote seller commission update and policy advice on nursing home food purchases and Act 87 interest and penalty changes. The board will also consider an executive director's report on Act 669 legislative auditor reporting and a banking resolution, and review financial reports including year-to-date budget and bills paid.

• Remote Seller Commission Update
• Policy Advice: Nursing Home Food Purchases
• Policy Advice: Act 87 Interest & Penalty Changes
• Executive Director's Report: Act 669 Legislative Auditor Reporting
• Executive Director's Report: Banking Resolution

The Board approved policy advice for calculating interest and penalties on delinquent taxes pursuant to Act 87. Members also approved a banking resolution and monthly financial reports. Approval of the June 23, 2022, meeting minutes was deferred.

• Adopted Penalty Policy Advice pursuant to Act 87 (Unanimous)
• Adopted Interest Policy Advice pursuant to Act 87 (Unanimous)
• Approved banking resolution to update director and officer information
• Approved bill payments for the month ending July 2022
• Deferred approval of June 23, 2022, meeting minutes
• Adopted the August 11, 2022, meeting agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will meet to approve minutes, receive an update on the remote seller commission, enter executive session for a personnel matter, and vote on the executive director's salary. Financial reports will also be reviewed.

• Remote Seller Commission Update
• Executive Session – Personnel Matter
• Approval of Executive Director’s Salary
• Financial Statements, Y-T-D Budget Review, Bills Paid Review/Approval

The Board voted to offer a salary associated with Step 20 of the previously approved Executive Director pay scale. Members also approved bill payments for the month ending June 30, 2022, and received financial reports.

• Adopted the July 14, 2022 meeting agenda
• Voted to offer the salary associated with Step 20 of the Executive Director's pay scale
• Approved bill payments for the month ending June 30, 2022
• Received financial reports for the fiscal year ending June 30, 2022

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a special meeting to consider adopting the 2022-23 budget, conduct an executive session on personnel matters, and select an executive director. The board will also vote on attendance at the SEATA conference and adopt an amended policy (PPM). Approval of minutes and bill payments for May 2022 are also on the agenda.

• Approval of 2022-23 Budget
• Executive Session – Personnel Matters
• Selection of Executive Director
• Approval of member(s) to attend SEATA conference
• Adoption of PPM 40.4 (Amended)

The Board approved the fiscal year 2022-2023 budget and voted to hire Clarence Lymon as Executive Director. Additionally, the Board adopted an amended version of PPM 40.4 and approved May 2022 financial reports.

• Approved FY 2022-2023 budget
• Hired Clarence Lymon as Executive Director (unanimous)
• Adopted PPM 40.4 as amended to add Act 596 on page 5
• Approved bill payments and financial reports for month ending May 31, 2022
• Approved minutes from May 12, 2022 meeting

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board is holding a regular meeting to discuss a remote seller commission update and administrator training for FY 22-23. The board will also receive an executive director's report on the multi-parish audit program, MPA tracking system, and transition tasks. Financial reports and an executive session for ED candidate interviews are on the agenda.

• Remote Seller Commission Update (Ms. Roberie)
• Discuss Administrator Training FY 22-23 (Chair Krennerich)
• Multi-parish Audit Program update
• MPA Tracking System update
• Executive Session for ED Candidate Interviews

The board did not establish a quorum, meaning no votes were held and no official motions were approved, including the agenda, previous minutes, or financial reports. The meeting consisted of reports, a presentation on the Multi-parish Audit Program Portal, and candidate interviews for the Executive Director position.

• Adoption of agenda not performed (lack of quorum)
• Approval of 5/12/2022 minutes not performed (lack of quorum)
• Approval of financial statements not performed (lack of quorum)

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will discuss updates on remote seller commissions, a multi-parish audit program, and a taxpayer request for escrow account treatment. The executive director's report includes review of RFIs, a private audit firm contract, and status of SB 95. Financial reports will be reviewed and approved.

• Remote Seller Commission Update
• Taxpayer Request for Escrow Account Treatment
• Multi-parish Audit Program
• Private Audit Firm MPA Contract (review and discuss)
• SB 95 (Allain) Status

The Board approved an adjustment to the Audit Manager Salary Scale and adopted a weighted 5-year subscription cost structure for Non-MOU parishes. Financial reports and bill payments for April 2022 were also approved. The FY 2022-2023 budget was presented and will be voted on in June.

• Approved adjustment to the Audit Manager Salary Scale (Unanimous)
• Approved weighted 5-year subscription costs/payment structure for Non-MOU parishes
• Approved bill payments for the month ending April 30, 2022
• Approved April 21, 2022 meeting minutes
• Adopted the May 12, 2022 meeting agenda

Louisiana Uniform Local Sales Tax Board

The Board will review the Remote Seller Commission Update and several reports from the Executive Director. The agenda also includes a request to introduce new job descriptions and salary ranges.

• Remote Seller Commission Update
• Introduction of new job descriptions and salary ranges
• Multi-parish Audit Program report
• Review of FY 22-23 Budget Prep Schedule
• Approval of bills paid

The Board approved the job description for the Executive Director position and authorized its advertisement. Members also approved the March 2022 meeting minutes and financial reports, including bill payments through March 31, 2022.

• Approved amended agenda to include Executive Director job description (Unanimous)
• Approved March 18, 2022 meeting minutes
• Approved Executive Director job description and posting of the vacancy
• Approved bill payments for the month ending March 31, 2022
• Received March 31, 2022 financial reports

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to discuss and potentially approve several administrative and financial items, including an update on remote seller commissions, a case management system for the Board of Tax Appeals, creation of a Board Audit Manager position, amendments to the 2021-22 budget, and approval of terms for a bulk lookup tool. Financial reports for February 2022 will also be reviewed.

• Remote Seller Commission Update
• Board of Tax Appeals Case Management System
• Creation of Board Audit Manager position
• Amendment of 2021-22 Budget
• Approval of 'Terms of Use' for Bulk Look Up Tool

The Board approved several amendments to the Multi-parish Audit Program (MAP) documents and the Multi-parish Audit Agreement. It also authorized the creation of a Board Audit Manager position and increased the 2021-2022 budget by $50,000 for MAP operations.

• Approved amendments to MAP document PPM 40.4 (unanimous)
• Approved amendments to Multi-parish Audit Agreement (unanimous)
• Postponed consideration of allowing taxpayers to withdraw applications for 'any reason' (unanimous)
• Created Board Audit Manager position with drafted salary range and job description (unanimous)
• Approved $50,000 budget increase for Multi-parish Audit Program operations (unanimous)
• Approved Terms of Use for Bulk Users for the Look Up Tool (unanimous)
• Approved bill payments for the month ending February 28, 2022
• Adopted the March 18, 2022 meeting agenda

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will meet to adopt amendments to Policies and Procedures Manual sections 10.3 and 10.4, receive an update on the remote seller commission, and approve financial reports for January 2022. The meeting includes a public comment period and is accessible via Zoom.

• Adoption of amendments to PPMs 10.3 and 10.4
• Remote Seller Commission Update (Ms. Roberie)
• Approval of minutes from January 20, 2022 meeting
• Review of January 2022 financial statements and year-to-date budget

The Board approved amended personnel policies regarding employee ethics and sexual harassment. Members also authorized the Executive Director to assist with a House Bill concerning the Board of Tax Appeals and approved January 2022 bill payments.

• Adopted amended PPM 10.3 Employee Ethics (Carried)
• Adopted amended PPM 10.4 Sexual Harassment (Carried)
• Authorized Executive Director to work with the author on a House Bill regarding the Board of Tax Appeals (Carried)
• Approved bill payments for the month ending January 31, 2022 (Carried)
• Approved January 20, 2022 meeting minutes (Carried)
• Adopted the February 10, 2022 meeting agenda (Carried)

Louisiana Uniform Local Sales Tax Board

The Louisiana Uniform Local Sales Tax Board will meet via Zoom to discuss amendments to ethics and sexual harassment policies, approve agreements for a lookup tool, and receive an update on remote seller commission. The meeting also includes approval of prior minutes and financial reports.

• Amendments to PPMs 10.3 and 10.4 on ethics and sexual harassment
• Adoption of Lookup Tool Agreements
• Multi-parish Audit Program status update
• Remote Seller Commission Update
• Approval of December 2021 financial statements and year-to-date budget review

The Board approved the taxpayer agreement and charge schedule for its lookup tool, which also covers agreements for collectors and outside audit firms. The Board received financial reports and approved bill payments for December 2021. Proposed changes to ethics and sexual harassment policies were tabled until the February meeting.

• Approved the taxpayer agreement and its charge schedule (Carried)
• Approved the December 16, 2021 meeting minutes (Carried)
• Adopted the January 13, 2022 meeting agenda (Carried)
• Approved bill payments for the month ending December 2021 (Carried)
• Tabled amendments to PPMs 10.3 and 10.4 regarding Ethics and Sexual Harassment

Louisiana Uniform Local Sales Tax Board

The scheduled meeting for January 13, 2022, was cancelled and marked to be rescheduled. The original agenda included reports on remote seller commissions, ethics and sexual harassment policy amendments, and financial reviews.

• Meeting cancellation notice
• Proposed amendments to PPMs 10.3 and 10.4 regarding Ethics and Sexual Harassment
• Adoption of Lookup Tool Agreements
• Review of December 2021 financial statements