§337.102. Louisiana Uniform Local Sales Tax Board; creation; membership; powers and
A. Creation of the board. The Louisiana Uniform Local Sales Tax Board, hereinafter
referred to in this Section as "board", is hereby created as a political subdivision of the state
as such term is defined in the Constitution of Louisiana. The board shall be subject to all
legal requirements applicable to a public body, including procurement, ethics, record
retention, fiscal and budgetary controls, and legislative audit in the same manner as any local
political subdivision. The domicile of the board shall be East Baton Rouge Parish. The
board may meet and conduct business at other locations within the state of Louisiana.
B. Board membership and organization. (1) The board shall consist of eight
members, as follows:
(a) The executive director of the Louisiana Municipal Association.
(b) The executive director of the Louisiana School Boards Association.
(c) The executive director of the Police Jury Association of Louisiana.
(d) The executive director of the Louisiana Sheriffs Association.
(e) The head of a single parish collector's office appointed by the executive board of
the Louisiana Municipal Association.
(f) The head of a single parish collector's office appointed by the board of directors
of the Louisiana School Boards Association.
(g) The head of a single parish collector's office appointed by the executive board
of the Police Jury Association of Louisiana.
(h) The head of a single parish collector's office appointed by the executive
committee of the Louisiana Sheriff's Association.
(2) The board members established in Subparagraphs (B)(1)(a) through (d) of this
Section shall be permanent members of the board.
(3) The board member appointments provided for in Subparagraphs (B)(1)(e)
through (h) of this Section shall be made no later than August 31, 2017. Employees, legal
counsel, and vendors of a single parish collector's office shall not be eligible for appointment
to the board. Members appointed to the board pursuant to Subparagraphs (B)(1)(e) through
(h) of this Section shall serve at the pleasure of the respective appointing authority. The
appointing authorities shall coordinate their appointments to the board in order that the
board's membership is representative of the diverse regions of the state and to ensure that no
two members represent a single parish.
(4) A permanent member of the board may appoint a designee to attend board
meetings and vote by proxy on his behalf, the procedure for which shall be determined by
rule of the board.
(5) The board shall hold its organizational meeting no later than October 15, 2017,
at which time it shall elect a chairman, vice chairman, and such other officers as determined
necessary at the first meeting.
(6) Board members shall serve without compensation, but may be reimbursed for
reasonable expenses incurred in the performance of their duties.
C. Powers and duties of the board. The board may:
(1) Support and advise local sales and use tax collectors concerning the imposition,
collection, and administration of local sales and use taxes authorized under the constitution
and laws of this state.
(2) Promulgate rules and regulations in accordance with Part H of Chapter 2-D of
Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950.
(3) Enter into agreements with local tax collectors.
(4) Enter into contracts for the services of legal counsel, analysts, auditors,
appraisers, and witnesses, as well as any agency or department of the state or any state or
local political subdivision.
(5) Issue policy advice on matters concerning the imposition, collection, and
administration of local sales and use tax.
(6) Prescribe uniform forms and model procedures to be used by local sales and use
(7) Procure the development of computer software and equipment for the collection
and administration of local sales and use taxes.
(8) Employ an executive director, and any necessary agents, assistants, auditors,
clerks, inspectors, investigators, or other experts and employees.
(9) Issue private letter rulings when requested pursuant to this Section as to the
imposition, collection, and administration of local sales and use tax.
D. Issuance of policy advice.
(1) The board may issue policy advice intended to provide guidance to taxpayers or
dealers with respect to any local sales and use tax issue. A taxpayer or dealer may request
a private letter ruling from the board by sending a certified letter to the board and to the
respective local tax collectors. Prior to the issuance of a private letter ruling, the board may
solicit additional information from the respective local tax collectors. A private letter ruling
issued by the board shall be transmitted by certified mail simultaneously to both the
requesting party and the respective local tax collectors. A private letter ruling shall be posted
in redacted form on the board's website within ten days of its issuance.
(2) If a request for a private letter ruling involves a single local tax collector, the tax
collector may elect to decline to participate in the private letter ruling process provided for
in this Subsection with respect to that request for a private letter ruling by notifying the board
and the requesting party within ten days of receipt of the request. If the board receives this
notification, the board shall decline the request for the ruling.
(3) Except as otherwise provided in Paragraph (2) of this Subsection, a private letter
ruling shall bind the decision or discretion of a local tax collector served with notice of the
request pursuant to Paragraph (1) of this Subsection. However, any party to the dispute may
seek a review of the ruling within twenty days of the date of its certified mailing by filing a
petition to the Local Tax Division of the Louisiana Board of Tax Appeals. The only grounds
for overturning a private letter ruling on appeal shall be that the ruling is contrary to law or
a controlling ordinance, conflicts with pre-existing jurisprudence, or otherwise is clearly
arbitrary and capricious. Any private letter ruling that is appealed shall be stayed until the
appeal is resolved by final judgment or by settlement.
E. Rulemaking. The board, after consultation with the Board of Directors of the
Louisiana Association of Tax Administrators, hereinafter referred to in this Section as
"LATA", is hereby authorized and directed to promulgate rules and regulations pursuant to
R.S. 47:337.94. The board shall request a non-binding recommendation from LATA prior
to the issuance of a rule or regulation. The recommendation shall be submitted to the board
within thirty days of the request, and a failure on the part of LATA to provide a
recommendation shall not preclude the promulgation of a rule or regulation by the board.
F. Voluntary disclosure program. The board shall promulgate rules pursuant to the
Administrative Procedure Act to establish a uniform voluntary disclosure program for
taxpayers seeking relief from penalties in cases where a liability to more than one local sales
and use tax collector is owed. The board shall accept applications from taxpayers seeking
to participate in the program and may issue a recommendation for the waiver of penalties for
taxpayers who have complied with program requirements, including full payment of taxes
and interest. This recommendation shall be binding on local tax collectors absent fraud,
material misrepresentation, or any such misrepresentation of the facts by the taxpayer.
G. Refunds. The board shall establish uniform standards and forms for the purpose
of refund requests for all local sales and use taxes. The refund denial form shall include
notice to taxpayers that a refund request denial is appealable to the Board of Tax Appeals,
and shall provide specific information as to deadlines and other requirements as provided by
law for such an appeal. The board shall serve as the central filing agency for all refund
claims involving two or more Louisiana parishes having transactions similar in fact. The
filing of a refund claim with the board shall suspend the running of prescription. The board
shall notify the respective tax collector within fifteen days of receipt of a refund request. The
function of the board with respect to refund requests shall be ministerial in nature and the
board shall have no authority over the approval or denial of a request.
H. Multi-parish audits. The board may develop a coordinated multi-parish audit
process which may be requested by a taxpayer having a location in the state and registered
to file and remit local sales and use taxes pursuant to a local ordinance in at least three
parishes. If a coordinated multi-parish audit program is developed, the program shall be
implemented through a pilot program prior to statewide availability.
I. Funding. (1) The board shall be funded through a dedication of a percentage of
the total statewide collections of local sales and use tax on motor vehicles, in accordance
with the limitations provided in this Paragraph and the budgetary policy as provided in
Paragraph (2) of this Subsection. Monies shall be payable monthly from the current
collections of the tax. The dedication shall be considered a cost of collection and shall be
deducted by the state and disbursed to the board prior to distribution of tax collections to
local taxing authorities. The dedication shall be in addition to any fee imposed by the office
of motor vehicles for the collection of the local sales and use tax on motor vehicles. The
amount to be disbursed to the board in any fiscal year shall not, under any circumstances and
notwithstanding any budget adopted by the board, exceed the following:
(a) In Fiscal Year 2017-2018, one-fifth of one percent of the collections.
(b) In Fiscal Year 2018-2019, one-quarter of one percent of the collections.
(c) In Fiscal Year 2019-2020 and each fiscal year thereafter, three-tenths of one
percent of the collections.
(2)(a) The actual amount to be disbursed to the board by the office of motor vehicles
in any fiscal year shall be determined by the requirements of the annual budget adopted by
the board for that year, subject to the limitations established in Subparagraphs (a) through
(c) of Paragraph (1) of this Subsection. To accomplish this, by the first day of June each year
the chairman of the board shall notify the commissioner of the office of motor vehicles
regarding the amount to be disbursed to the board for the ensuing fiscal year, with the
exception of Fiscal Year 2018, when the date for such notification shall be determined by
agreement of the chairman and the commissioner.
(b) The board shall develop and adopt a budget as required by the Louisiana Local
Government Budget Act, R.S. 39:1301, et seq. The board shall have the same fiscal year as
the state. The adopted budget may be amended as deemed necessary by the board.
(3) If use tax collections pursuant to R.S. 47:302(K) yields insufficient revenue to
fulfill the dedication made pursuant to R.S. 47:302(K)(7) for interagency transfers to the
Department of State Civil Service, Board of Tax Appeals, Local Tax Division, the board
shall pay any remaining amount necessary to satisfy the dedication, which payment shall be
made into the Local Tax Division Expense Fund within the first thirty days of the fiscal year.
The board is authorized to enter into an agreement with the Department of State Civil
Service, Board of Tax Appeals, Local Tax Division to pay an amount sufficient to
compensate the Local Tax Division for workload increases.
J. Employees. Employees of the board shall serve in unclassified positions.
K. The board shall adopt a strategic plan for its operations, which shall include
specific goals and objectives. The plan shall be adopted by July 1, 2018.
L. The board shall provide for the education and training of collectors of local sales
and use taxes. Programs shall be offered from time to time as determined by the board, but
not less than once per fiscal year.
Acts 2017, No. 274, §2, eff. June 16, 2017.