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Rs 47:337.23 Uniform Electronic Local Return And Remittance System; Official Record Of Tax Rates, And Exemptions; Filing And Remittance Of Local Sales And Use Taxes; Penalties For Violations

§337.23. Uniform electronic local return and remittance system; official record of tax rates

and exemptions; filing and remittance of local sales and use taxes; penalties for

violations

A.(1) The legislature recognizes both the need to make Louisiana a better

environment in which to do business and the complexities of the existing sales and use tax

system. It is the intention of this Section to provide taxpayers with a simple, efficient, and

cost-effective means of transmitting accurate sales and use tax returns and remittances to

political subdivisions of the state from a central site in the quickest manner possible.

(2) Notwithstanding any other law to the contrary, beginning on the date provided

for in Subsection H of this Section, but no later than January 1, 2005, a taxpayer may file a

sales and use tax return of a taxing authority and remit any tax, interest, penalty, or other

charge due by means of the uniform electronic local return and remittance system provided

for in this Section unless insufficient funds are appropriated to fund the system as provided

for in Subsection J of this Section.

B.(1) The system by which such taxpayers file electronically and pay their taxes and

by which the information provided for in Subsection I is to be posted on the internet shall be

established, managed, and supervised by the secretary of the Department of Revenue. The

Uniform Electronic Local Return and Remittance Advisory Committee shall provide advice

and may make enforceable recommendations to the secretary for his consideration with

regard to the design, implementation, and operation of the system in the manner provided for

by this Section. The advisory committee is hereby created within the Department of Revenue

and shall be composed of the following members:

(a) The secretary of the Department of Revenue or his designee.

(b) The chairman of the Louisiana Uniform Local Sales Tax Board, or in the absence

of the chairman, the vice chairman of the board, who shall serve as chair of the advisory

committee.

(c) A member appointed by the governor from a list of three names provided to him

by the Louisiana Society of Certified Public Accountants, to serve at the pleasure of the

governor.

(d) The head of a collector's office, appointed by the Louisiana Uniform Local Sales

Tax Board from a list of three names provided by the board of directors of the Louisiana

Association of Tax Administrators, to serve for a three-year term.

(e) A representative of a business that is required to file sales and use tax returns for

multiple collectors in the state, who shall be appointed by the governor from a list of three

names provided to him jointly by the Louisiana Retailers Association and the Louisiana

Association of Business and Industry. The member shall serve at the pleasure of the

governor.

(2) Each appointment by the governor shall be submitted to the Senate for

confirmation. All vacancies shall be filled in the same manner that is provided for the

original member.

(3) The members of the advisory committee shall serve without additional

compensation except for their reasonable and necessary expenses related to the performance

of their duties as members of the committee, and then only in such amounts as is provided

by law for state employees.

(4) Meetings shall be called by the chair at a time and place to be selected by the

chair, or at a time and place provided for upon the written request of three members. Four

members of the advisory committee shall be considered a quorum and the committee may

make official recommendations and take other official action upon the affirmative vote of

four members.

(5)(a) If at any time the advisory committee believes the secretary has taken action

contrary to the advice or recommendation of the committee, it may make a written request

to the secretary specifying the advice or recommendation, the action which the committee

believes the secretary has taken, and asking him to provide written reasons for such action.

The secretary shall provide a written answer to the chairman of the committee within fifteen

days or such longer time as the committee shall allow.

(b) If, after receiving and considering the written answer of the secretary, the

committee believes it unsatisfactory, the committee may make a written request to the Senate

Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means

specifying the recommendation and asking the committees to make it an enforceable

recommendation.

(c)(i) The request of the advisory committee shall be considered as a proposed rule

or regulation of the Department of Revenue and shall be subjected to the same oversight

procedure as is set forth in the Administrative Procedure Act for such rules and regulations,

except for the need for publication.

(ii) Notwithstanding any other law to the contrary, if the oversight procedure under

the Administrative Procedure Act results in approval of the advisory committee's request to

make its recommendation an enforceable recommendation, then the advisory committee's

recommendation shall be followed by the secretary.

C. The uniform electronic local return and remittance system and the posting of the

information required by Subsection I of this Section shall be established, managed, and

supervised by the secretary with the advice of the advisory committee and the system shall

include the following:

(1)(a) The system shall allow the taxpayer to file a sales and use tax return that is

uniform for each taxing authority except for the following:

(i) The rate of the taxing authority's tax.

(ii) The vendor's compensation allowed.

(iii) Optional exclusions or exemptions allowed by state sales and use tax law,

adopted by the local ordinance pursuant to such state law.

(iv) Exclusions and exemptions in the local ordinance which were adopted prior to

July 1, 2003, pursuant to state law authorizing such adoption, but not allowed as an exclusion

or exemption from state sales and use tax.

(v) Exclusions and exemptions adopted by local ordinance pursuant to legislation

enacted under Article VI, Section 29(D)(1) of the Constitution of Louisiana, but not allowed

as an exclusion or exemption from state sales and use tax.

(vi) Penalty, interest, or attorney fees due on the sales and use tax. The amount of

such penalty, interest, and attorney fees, shall be limited as provided by law, including

relevant jurisprudence, until such statute or jurisprudence is changed.

(b) The filing and remittance shall be done at no charge to the taxpayer by the state,

the collector, or any taxing authority levying a tax.

(2) A web page through which a secured electronic local sales and use tax return may

be filed, which return shall be established by the Department of Revenue.

(3) A system to allow for the remittance of any tax, penalty, interest, or other

amounts due.

(4) A system for the transmission and retrieval of the appropriate collector's data and

funds to him.

D.(1) Each collector shall provide to the secretary and the advisory committee within

ninety days of its written request, or such other time as may be allowed by the advisory

committee, the information necessary to design and implement the system provided for in

this Section. Each collector shall follow the data validation procedures established by the

advisory committee. If the collector fails or refuses to timely provide such information, the

secretary and the advisory committee shall design and implement the system from the best

information available to them.

(2) Each collector shall provide written notification to the secretary and the advisory

committee by certified mail, return receipt requested, of any change in the information

provided to it pursuant to Subparagraph (C)(1)(a) thirty days prior to such changes becoming

effective, or such other shorter time as may be allowed by the advisory committee. Each

collector shall follow the data validation procedures established by the advisory committee.

E. A taxpayer may rely on the information on the uniform electronic local return and

remittance system and such reliance shall be an absolute defense against any claim for a

taxing authority's sales and use tax.

F.(1) It shall be the duty of the state through the Department of Revenue, with the

advice of the advisory committee, to design, implement, and operate the system required by

this Section and to provide the staff and equipment necessary to receive and transmit to the

collectors the electronic returns and funds.

(2)(a) It shall be the duty of the collector of each parish to provide and make

available the appropriate staff, equipment, and information necessary for the receipt and

transmission of electronic returns and funds. The Department of Revenue shall not be

responsible for any loss of revenue attributable to the failure of a collector to comply with

the provisions of this Paragraph.

(b) The advisory committee may determine alternate distribution methods and the

appropriate fees to be charged for such methods when a collector fails to comply with the

provisions of this Paragraph. The amount of the fee shall not exceed the cost of the alternate

distribution method.

G.(1) It is the intention of this Section only to provide to taxpayers a simple,

efficient, and cost-effective means of transmitting accurate tax returns and taxes to taxing

authorities of the state from a central site in the quickest manner possible. This Section shall

not be construed to grant to the advisory committee or the Department of Revenue any

authority to collect or administer such taxes. In addition, any funds transmitted through the

system as provided for in this Section shall be considered the funds of the taxing authorities

to be distributed by the collector in the manner provided by local ordinances and shall not

in any way be considered state funds.

(2) The advisory committee shall provide a method for all questions related to the

application and interpretation of the sales and use tax law of a particular taxing authority

received by the committee or the Department of Revenue to be forwarded to the appropriate

collector for response.

H.(1) The uniform electronic local return and remittance system provided in this

Section shall become operative on a date that the advisory committee determines such system

is ready, but no later than January 1, 2005.

(2) However, the system shall not become operative until all of the following occurs:

(a) Notice is provided to each collector of the date upon which the system is to be

operative and the date of the public meeting provided for in Subparagraph (2)(b).

(b) After the notice is provided as required by Subparagraph (2)(a), but in no case

less than thirty days before the date the system becomes operative, the advisory committee

shall hold a public hearing to receive comments on the system.

I.(1)(a) In addition to the uniform electronic local return and remittance system

provided for in this Section, a link shall be created on the Department of Revenue's web site

to a web page where the following information provided by the collectors shall be posted:

(i) A list of tax rates.

(ii) A list of the optional exemptions enacted by a tax authority as provided for in

R.S. 47:337.10.

(b) The secretary and the advisory committee shall be notified of any changes in such

information as provided for in Subsection D of this Section. Each collector shall follow the

data validation procedures established by the advisory committee.

(2) The tax rates and optional exemptions posted on the web page as provided for

in this Section shall be considered an official record of such tax rates and optional

exemptions and any court, whether requested to do so or not, shall take judicial notice

thereof. A taxpayer may rely on the optional exemptions and tax rates posted on the web

page and such reliance shall be an absolute defense against any claim for a taxing authority's

sales and use tax.

J. If the secretary of the Department of Revenue and the commissioner of

administration certify to the advisory committee that there was not a separate line item in the

general appropriations bill appropriating funds to the Department of Revenue for the design,

implementation, and operation of the system provided for in this Section for the fiscal year,

or that insufficient funds were appropriated in such line item, then such electronic filing and

remittance shall not be available to taxpayers from the first of the month following such

certification and the secretary may take such steps as he deems necessary to prevent access

to the system until the secretary and the commissioner certify that such funds have been

appropriated in a separate line item.

K.(1) Beginning January 1, 2015, the collector for each taxing authority may require

the electronic filing and remittance of local sales and use tax by any taxpayer required to

electronically file or electronically remit state sales and use tax by the Department of

Revenue. If the local collector for a taxing authority chooses the option of requiring the

electronic filing and remittance of local sales and use tax returns in accordance with the

provisions of this Subsection, then all taxpayers required to collect and remit sales or use tax

on taxable events occurring within the jurisdiction of the taxing authority who are required

by the Department of Revenue to electronically file and remit such taxes shall file all

applicable sales and use tax returns and remittances through the electronic filing options

available for such purposes; however, in cases where the taxpayer can show cause that the

electronic filing of a return and remittance would create an undue hardship on the taxpayer,

the collector for the taxing authority may exempt the taxpayer from the requirements of this

Subsection.

(2) Failure of a taxpayer to comply with the electronic filing requirements set forth

in this Subsection shall result in the collector for the taxing authority assessing a penalty of

one hundred dollars or five percent of the tax owed on the return, whichever is greater;

however, the total penalty per return shall not exceed five thousand dollars. The local

collector for the taxing authority may waive remittance and payment of the penalty in whole

or in part if the local collector determines that the failure to comply by the taxpayer was

reasonable and was attributable, not to any negligence on the part of the taxpayer, but for a

cause which is submitted to the local collector in writing.

Acts 2003, No. 73, §1, eff. July 1, 2003; Acts 2014, No. 536, §1; Acts 2017, No. 274,

§2, eff. June 16, 2017.

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Local Government
Louisiana
3
8
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

Keywords
tax
collect
remit
committee
electronic
advisory
sales
taxing
return
collector