UELRRAC

Louisiana Uniform Local Sales Tax Board

The Uniform Electronic Local Return and Remittance System (“UELRRS”) was enacted under Act 73 of the 2003 Regular Session and is supervised by the Louisiana Department of Revenue (“DOR”).  Act 73 also created the Uniform Electronic Local Return and Remittance Advisory Committee (“UELRRAC”) within the DOR.  As of January 1, 2024, Act 375 of the 2023 Regular Session moved the UELRRAC under the Louisiana Uniform Local Sales Tax Board (“the board”).  Act 375 further provides that the board create a “new” UELRRS by January 1, 2026.  Thereafter, the board shall fund, manage, maintain, and supervise the UELRRS. 

The UELRRAC’s primary responsibility is to make recommendations to the board for consideration regarding the design, implementation, operation, and maintenance of the UELRRS.  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 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.  

The UELRRAC, under the jurisdiction of the board, is composed of the following seven members:

  1. The Secretary of the DOR or his designee.
  2. The chairman of the board, or in the absence of the chairman, the vice chairman.
  3. A member appointed by the governor from a list provided by the Society of Louisiana Certified Public Accountants.
  4. Two members who shall each be the head of a collector’s office, appointed by the board.
  5. 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 provided by the Louisiana Retailers Association.    
  6. 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 provided by the Louisiana Association of Business and Industry.  

All UELRRAC meetings are required to adhere to the Louisiana Open Meetings laws pursuant to La. R.S. 42:11 et seq.  As such, meeting notices and information are posted on the board’s and Louisiana Boards and Commissions’ websites.

UELRRAC Members may sign in here.