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Louisiana requires Department of Revenue to collect all local sales taxes starting July 2027

Original title: TAX/SALES & USE: Provides for centralized collection of local sales and use taxes by the Dept. of Revenue (OR +$10,674,073 SG EX See Note)

Last action · March 9, 2026: Read by title, under the rules, referred to the Committee on Ways and Means.Sponsor: Josh Carlson

Introduced
Committee
Floor Vote
Passed
Law

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What This Bill Proposed

Official description

TAX/SALES & USE: Provides for centralized collection of local sales and use taxes by the Dept. of Revenue (OR +$10,674,073 SG EX See Note)

Background
  • In Louisiana, local sales and use taxes have historically been collected by individual parish single collectors or central collection commissions. context

Who It Would Have Affected

Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.

Directly affected

Local taxing authorities

Directly affected

Department of Revenue

The Department of Revenue is charged with establishing a centralized collection program, maintaining a 24/7 staff, and remitting taxes to local jurisdictions.

Directly affected

Taxpayers

Key Facts

  • Beginning July 1, 2027, all sales and use taxes levied by any local taxing authority in Louisiana must be collected by the state through the secretary of revenue.
  • Taxes collected electronically must be transmitted to local collectors within four days of receipt, and taxes collected by check within twenty days.
  • By February 1, 2027, each parish single collector must provide the secretary with copies of all local sales and use tax ordinances.
  • Local taxing authorities retain full responsibility for the administration, enforcement, audits, and processing of refund claims for their local taxes.
Show all 7 facts
  • The secretary must establish a dedicated 24/7 staff and a real-time data-sharing system for local tax collections.
  • Local governing authorities may request to investigate the Department of Revenue's collection records up to twice per year.
  • The act repeals R.S. 47:337.13 and 337.14 relating to former local collection arrangements.

Frequently Asked Questions

Do local governments lose their authority to audit or handle tax refunds?
No. All responsibility for administration, enforcement, audits, and refund claims remains with the levying the tax.

What else do you want to know?

News Coverage

No news coverage found yet. Articles are indexed twice daily.

Where This Stands

This bill did not become law - Died at adjournment · in House committee.

Procedural history

4 actions
  1. Mar 9, 2026HouseIntroduced
    Read by title, under the rules, referred to the Committee on Ways and Means.
  2. Feb 27, 2026House
    Prefiled.
  3. Feb 27, 2026HouseCommittee
    Under the rules, provisionally referred to the Committee on Ways and Means.
  4. Feb 27, 2026House
    First appeared in the Interim Calendar on 2/27/2026.

Version history

Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.

View official text →

Lobbying Activity

No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.

Full breakdown

Who this bill affects and the strongest case for and against it, written only from the bill’s own text.

Sponsors

Discoveries

1 pattern noticed across the record

Patterns POLISCOPE noticed across the record. These are observations to investigate, not conclusions.

policy shift98% confidence

Centralization of Local Tax Collection

Shifts local sales tax collection from individual parish collectors to the state Department of Revenue while keeping audit and enforcement powers locally based.

Connected Entities

Josh Carlson, Board of Tax Appeals, Department of Revenue and 1 more
PersonJosh Carlson“Representative who introduced House Bill No. 658.”Map →
OrganizationBoard of Tax Appeals“Body where taxpayers aggrieved by local tax assessments or refund claims may app”Map →
OrganizationDepartment of Revenue“State agency tasked with central collection of local sales and use taxes.”Map →
OrganizationLegislative Auditor“Provides assistance to taxing authorities in the investigation of records upon r”Map →

Sources

Open source document

www.legis.la.gov

Analysis Score

0–100
  • Significance20
    Lowered because this bill did not pass (its text scored 85)
  • Controversy60
    Intensity of disagreement among stakeholders
  • Entertainment10
    Compellingness for a non-policy-wonk reader
  • Buzz45
    Current news / social attention level

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