Louisiana Uniform Local Sales Tax Board

Goals & Objectives

Long-term
Develop a uniform multi-parish voluntary disclosure program

Policy and procedure development are underway. Application format and terms of agreement and documentation protocols are to be determined and must also be promulgated under the Uniform Local Administrative Procedures Act.
Timeline: Not later than 6/30/2019.

Long-term
Provide policy advice on matters concerning the imposition, collection, and administration of local sales and use taxes

The Board may, at its sole discretion, issue policy advice. Internal procedures for the issuance of advisories are to be determined.
Timeline: Anticipated completion not later than 9/30/2018.

Long-term
Promulgate rules and regulations necessary for the fair and efficient collection and administration of local sales taxes

Rules and regulations must be promulgated in accordance with the Uniform Local Sales Tax Administrative Procedures Act (see R.S. 47:337.92 et. seq.) The Board will also seek input from the LA Association of Administrators as part of the promulgation process.
Timeline: Each promulgation must adhere to the timetables specified in the Uniform Local APA.

Long-term
Issue private letters rulings when requested

The Board is currently developing a policy and protocols for the issuance of PLRs when requested by a taxpayer or tax collector. Timeline: Anticipated completion not later than 12/31/18.

Long-term
Develop a uniform multi-parish refund process

Develop policies and procedures and uniform forms for processing requests. May require process and data tracking system.
Timeline: Not later than 6/30/19

Long-term
Develop a multi-parish sales and use tax audit program

See report by the Multi-parish Audit Subcommittee of the Sales Tax Streamline and Modernization Commission.
Timeline: Until the prevailing interest in multi-parish audits changes, the Board will seek to gather information from local collectors and taxpayers subject to local audits.

Long-term
Provide for the education and training of local collectors

Board will continue to pursue this activity on a contractual basis through the LATA or other professional services, subject to funding availability.
Timeline: Short term- at least once annually. Long term- Develop on-line training capability, such as Learning Management Systems program.

Long-term
Procure the development of computer software and equipment for the collection and administration of local sales and use taxes

The Board recognizes that the utilization of technology to the greatest extent possible is crucial to the Board’s success in achieving its goals and objectives. One of the primary tools will be the development and implementation of a web portal and an interactive website to promote and market the Board to taxpayers and tax collectors. This website will provide timely and accurate information and forms for taxpayers and collectors, allow for interaction with taxpayers/tax collectors, enhance the filing of local sales tax returns, and to serve as a conduit for communications amongst local collectors. A Request for Proposal was issued and a vendor was selected to develop and implement an interactive website with an anticipated completion date within the first quarter of 2018-2019 fiscal year.

The Board will utilize the existing websites of the Louisiana Legislature and the Louisiana Association of Tax Administrators to disseminate information and announcements until its website is operational.

Timeline: Short term- Website vendor has been selected, activate site not later than 9/30/18. Long term-Drafting is underway of a RFP for a web portal to facilitate the electronic filing and remittance software that strives for the look and feel of a single local collector.