TAX/SALES & USE: (Constitutional Amendment) Authorizes the legislature to provide by law for the collection of all sales and use taxes imposed by any taxing authority in the state (OR SEE FISC NOTE GF RV)

HB 620 proposes a constitutional amendment to allow Louisiana's legislature to establish a centralized system for collecting all local sales and use taxes currently collected separately by parishes, school boards, and other local taxing authorities. If approved by voters and enacted, it would require the legislature to pass a law (with a two-thirds vote) creating a single central collector to gather all local sales tax revenue, with funds promptly remitted to the original taxing authority. This would replace the current system where each local government collects its own taxes, while ensuring collected tax dollars remain distinct from state funds. The amendment must be approved by voters in November 2026 and would take effect January 1, 2027.