Louisiana Uniform Local Sales Tax Board public meetings in 2023
12 substantive meetings from 2023, 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 to consider routine items such as minutes and financial reports, and will receive updates on the Remote Sellers Commission, Act No. 375 (single filing and remittance system), and several tax advisory proposals. The board will also elect officers for 2024 and approve the 2024 meeting schedule.
- Remote Sellers Commission Update
- Act No. 375 (single filing and remittance system) update
- Taxability of magazines, newspapers, and periodicals
- Ceramic coatings, sealants, and auto wraps policy
- Election of officers for calendar year 2024
The Board elected its leadership for the 2024 calendar year and approved the 2024 meeting schedule. Members also approved the bill payments for the month ending November 30, 2023, and a resolution for the Legislative Auditor’s Attestation Questionnaire.
- Approved the December 14, 2023 meeting agenda
- Approved the November 15, 2023 meeting minutes
- Approved resolution for Louisiana Legislative Auditor’s Attestation Questionnaire (unanimous)
- Approved bill payments for the month ending November 30, 2023
- Elected Kressy Krennerich as Chairman (unanimous)
- Elected Amanda Granier as Vice-Chairman (unanimous)
- Elected Neshelle Nogess as Secretary (unanimous)
- Adopted the 2024 LULSTB Regular Meeting Schedule
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hear updates on the Remote Sellers Commission and the implementation of Act 375 (single filing and remittance system). The board is also expected to take action on UELRRAC nominees and consider tax advisory proposals on magazines, newspapers, periodicals, ceramic coatings, and grocery delivery services. Financial reports for October 2023 will be reviewed.
- Remote Sellers Commission Update
- Act 375 (2023) – Single Filing and Remittance System update
- Act 393 (SB 201) – Proposed Notice of Intent
- UELRRAC LATA Nominees Selection – Board Action Required
- Tax Advisory Proposals: taxability of magazines, newspapers, periodicals; ceramic coatings; groceries/meals delivery services
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will discuss updates on the Remote Sellers Commission and the implementation of Act 375, which establishes a single filing and remittance system for sales tax. The board will also consider tax advisory proposals on the taxability of magazines, newspapers, periodicals, ceramic coatings, sealants, auto wraps, and grocery/meal delivery services. Financial reports for August and September 2023 will be reviewed and approved.
- Remote Sellers Commission Update
- Act 375 (2023 Regular Session) Update – Single Filing and Remittance System, including Lookup Tool Hold Harmless Provision
- Tax Advisory Proposals: Taxability of Magazines, Newspapers, and Periodicals
- Tax Advisory Proposals: Ceramic Coatings, Sealants and Auto Wraps
- Tax Advisory Proposals: Groceries/Meals Delivery Services
The Board approved the agenda, the September 7 meeting minutes, and financial reports and bill payments for August and September 2023. Members discussed updates regarding remote seller collections and the development of a portal for jurisdictional boundary updates.
- Adopted the October 12, 2023 meeting agenda
- Approved September 7, 2023 meeting minutes
- Approved financial reports and bill payments for August and September 2023
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to approve minutes, receive updates from the Remote Sellers Commission and the Executive Director, and review financial reports. The Executive Director's report includes updates on Act 375 (single filing and remittance system), tax advisory proposals, and groceries/meals delivery services. No public hearings or ordinances are scheduled.
- Remote Sellers Commission update by Ms. Renee Roberie
- Executive Director's report on Act 375 single filing system and lookup tool hold harmless provision
- Tax advisory proposals: rent for re-rent exemption for oilfield equipment (posted), taxability of magazines/newspapers/periodicals (proposed), TPP incorporated into immovable (posted)
- Groceries/meals delivery services update
- Financial statements and budget review for August 2023
The Board adopted the meeting agenda and approved the minutes from August 10, 2023. Financial reports were deferred to October 2023 because a quorum was not maintained. Discussion on the taxability of magazines, newspapers, and periodicals was deferred to the next meeting.
- Adopted the 9/7/2023 meeting agenda
- Approved minutes from the 8/10/2023 meeting
- Approved promulgation of a rule governing the Act 375 lookup tool portal
- Deferred Remote Seller Commission update to 9/8/2023
- Deferred discussion on taxability of magazines, newspapers, and periodicals
- Deferred financial statement presentation to October 2023 due to lack of quorum
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hear updates on the Remote Sellers Commission, Act 375 (HB 558) regarding a single filing and remittance system, and tax advisory proposals on exemptions for oilfield equipment, magazines/newspapers/periodicals, and tangible personal property incorporated into immovables. The board will also receive financial reports and an executive director's report on staffing and voluntary disclosure agreements.
- Remote Sellers Commission Update
- Act 375 (HB 558) Update – Single Filing and Remittance System
- Voluntary Disclosure Agreement – Proposed Amendment
- Tax Advisory Proposals: Rent for re-rent exemption for oilfield equipment, taxability of magazines/newspapers/periodicals, TPP incorporated into an immovable
- Groceries/Meals Delivery Services Update
The Board approved amendments to the Voluntary Disclosure Agreement and adopted policy regarding repairs to component parts and structures. It also approved policy advice for oilfield equipment rent-for-re-rent exemptions, contingent on further legal updates.
- Adopted the August 10, 2023 meeting agenda
- Approved meeting minutes from July 13, 2023
- Approved amendments to Voluntary Disclosure Agreement Section 4 and website application Question #4
- Approved policy advice for Rent for re-rent Exemption for Oilfield Equipment (contingent on law updates and board revisions)
- Adopted policy regarding TPP Incorporated into an Immovable (repairs to component parts, buildings and other structures)
- Approved bill payments for the month ending July 31, 2023
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will meet to discuss and potentially act on several items, including an update on a single filing and remittance system for remote sellers, a proposed amendment to a voluntary disclosure agreement, and tax advisory proposals. The board will also review financial reports for June 2023 and consider other business.
- Update on Act No. 375 (2023) / HB 558 – Single Filing and Remittance System
- Proposed amendment to Voluntary Disclosure Agreement
- Tax Advisory Proposals: Rent for re-rent exemption for oilfield equipment, taxability of magazines/newspapers/periodicals, and TPP incorporated into an immovable
- Groceries/delivery services update
- Financial reports for June 2023
The Board approved the June 2023 financial statements and bill payments. Members discussed preparations for the January 1, 2024, implementation of Act 375 regarding a single filing and remittance system.
- Adopted the July 13, 2023 meeting agenda
- Approved June 8, 2023 meeting minutes
- Approved June 2023 bill payments and financial reports
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will vote on adopting its FY 2023-2024 budget and hear an update on a proposed single-filing and remittance system for remote sellers (HB 558). The board will also consider a new funding agreement with parish services and review financial reports for May 2023.
- Resolution to adopt FY 2023-2024 budget per R.S. 39:1305(D)
- Discussion of HB 558 – Single Filing and Remittance System for remote sellers
- Lookup Tool – Hold Harmless Provision update
- LULSTB/Parish Services and Funding Agreement – New Commitment
- Approval of minutes from the May 11, 2023 board meeting
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a regular meeting on August 10, 2023, to adopt the agenda, approve minutes, and receive reports. Key updates include the Remote Sellers Commission, the executive director's report on Act No. 375 (single filing and remittance system), a proposed amendment to the Voluntary Disclosure Agreement, and tax advisory proposals on oilfield equipment, magazines, and TPP incorporated into immovable. The board will also review financial statements and a budget report for July 2023.
- Remote Sellers Commission Update
- Act No. 375 (HB 558) Update – Single Filing and Remittance System
- Voluntary Disclosure Agreement – Proposed Amendment
- Tax Advisory Proposals: rent for re-rent exemption for oilfield equipment, taxability of magazines/newspapers/periodicals, TPP incorporated into immovable
- Groceries/Meals Delivery Services Update
The Board approved the April 2023 financial reports and bill payments. Members established a timeline for the FY 2023-2024 budget, including a public hearing on May 26 and final adoption on June 8.
- Adopted the May 11, 2023 meeting agenda
- Approved the April 13, 2023 meeting minutes
- Approved bill payments for the month ending April 2023
- Established FY 2023-2024 budget schedule: public hearing May 26, adoption June 8
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will hold a regular meeting to discuss updates on the Remote Sellers Commission, Act 669 on uniform reporting for collectors, and Act 685 on developing a single electronic return. The board will also review financial reports for March 2023 and consider approval of minutes from previous meetings.
- Remote Sellers Commission Update
- Act 669 – Uniform Reporting for Collectors – Update
- Act 685 – Development of Single Electronic Return – Update
- Lookup Tool – Hold Harmless Provision
- FY 2022-2023 Budget Adoption Schedule
The Board approved the meeting agenda, previous minutes, and financial reports including bill payments for January and February 2023. Members discussed the implementation of a uniform reporting form for local collectors under Act 669 and security concerns regarding the Board's lookup tool.
- Adopted the April 13, 2023 meeting agenda
- Approved minutes from February 8, 2023 and March 16, 2023 meetings
- Approved bill payments for January and February 2023
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board meets to receive updates on Act 669 (uniform reporting for collectors) and Act 685 (development of a single electronic return). The board will also review financial statements and approve minutes from previous meetings. Public comment is invited on the Act 685 report.
- Act 669 – Uniform Reporting for Collectors – Update
- Act 685 – Development of Single Electronic Return Report – Update
- Lookup Tool – Hold Harmless Provision
- Financial Statements and Y-T-D Budget Review for January and February 2023
- Public Comment on Act 685 Report
The Board approved the meeting agenda and the minutes from January 12, 2023. Members reviewed financial statements and budget comparisons for January and February 2023. The Board discussed potential hold harmless provisions for the online lookup tool and updates on Act 669 and Act 685.
- Adopted the March 16, 2023 meeting agenda
- Approved minutes from the 1/12/2023 meeting
- Approved bill payments for January and February 2023
- Received financial reports for January and February 2023
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will meet to discuss updates on administrative hearing requests, uniform reporting for collectors, and a single electronic return report. The board will also receive financial statements and a budget review for January 2023. Public comment is invited on the Act 685 report.
- Update on Act 685 – Development of Single Electronic Return Report
- Update on Act 669 – Uniform Reporting for Collectors
- Update on La. R.S. 47:337.49 Administrative Hearing Request
- Approval of minutes from the January 12, 2023 board meeting
- Public comment on the Act 685 report
The board failed to establish a quorum, meaning no formal decisions were made. The meeting consisted of staff updates and presentations, but the agenda, previous minutes, and financial reports could not be approved.
Louisiana Uniform Local Sales Tax Board
The Louisiana Uniform Local Sales Tax Board will discuss updates from the Remote Sellers Commission and review the annual audit report for FY 2021-2022. The board will also consider administrative hearing requests and updates on uniform reporting and a single electronic return system. Financial statements and budget reviews for December 2022 are on the agenda.
- Remote Sellers Commission update
- Annual Audit Report for FY 2021-2022 (financial report and statewide agreed-upon procedures)
- La. R.S. 47:337.49 Administrative Hearing Requests (2) update
- Act 669 – Uniform Reporting for Collectors update
- Act 685 – Development of Single Electronic Return update
The Board adopted the meeting agenda and approved the minutes from December 15, 2022. Members received updates on remote seller collections, administrative hearings, and the development of a single electronic return system. The Board approved the financial reports and bill payments for the month ending December 2022.
- Adopted the January 12, 2023 meeting agenda
- Approved December 15, 2022 meeting minutes
- Approved bill payments for the month ending December 2022