Budget & Taxes (Sales Tax)

signed · Louisiana · House Jun 2, 2026

HB 1039: TAX/SALES-USE, LOCAL: Provides for local sales and use tax audit procedures (EN SEE FISC NOTE LF RV See Note)

This bill updates Louisiana's local sales and use tax audit procedures to increase transparency and fairness for taxpayers. It requires tax collectors to randomly select businesses for audits rather than targeting specific ones without cause, unless there is documented evidence of tax violations. The law also mandates that collectors get approval from their governing board before starting any audit and must provide advance notice to taxpayers. Additionally, the bill prohibits collectors from forcing taxpayers to sign time-limit waivers as a condition of closing an audit and clarifies rules about interest and penalties on unpaid taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by increasing transparency and fairness in tax audits, preventing arbitrary targeting of businesses and requiring documented evidence for audits.85% confidence

Sub-Topics Audits & Accountability Sales Tax

passed both · Louisiana · House May 21, 2026

HCR 35: TAX/PROPERTY: Urges and requests the Louisiana State Law Institute to study and make recommendations regarding expediting the sale of adjudicated tax-delinquent property (EN NO IMPACT See Note)

This bill asks the Louisiana State Law Institute to study how to speed up the sale of tax-delinquent property that has been held for a long time. The study would focus on finding ways to sell this property to buyers who plan to fix it up and add value, rather than letting it sit idle. The Louisiana State Law Institute must complete its research and send recommendations to the state legislature by January 1, 2027. This request comes after recent changes to how tax liens are handled, which still allow some properties to remain unsold for extended periods. The bill does not change any laws itself but instead seeks expert advice on potential improvements to the current tax sale system.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill promotes fiscal responsibility by expediting sale of tax-delinquent property, potentially increasing revenue and reducing government losses from idle assets.75% confidence ✓ HousingSupports HousingBill promotes faster sale of tax-delinquent property to encourage development and value addition, which indirectly supports housing availability and development.65% confidence

Sub-Topics Property Tax Sales Tax Property Taxes

Track

signed · Louisiana · House May 11, 2026

HB 1088: TAX/TAX REBATES: Authorizes a state and local sales and use tax rebate on the purchase of certain items used in aerospace facilities and activities (EN DECREASE GF RV See Note)

This bill creates a sales and use tax rebate program for purchases of equipment and materials used in aerospace facilities and activities in Louisiana. To qualify, aerospace facility owners must certify that their projects will create at least 200 new permanent jobs and invest at least $1 billion in the state between July 2026 and July 2031. The rebate applies to purchases made on or after July 1, 2026, and can be claimed annually by eligible contractors and facility owners through the Department of Revenue. If a facility fails to meet its job creation or investment obligations by July 2031, the state can terminate the agreement and require repayment of any rebates already received. The program is administered by Louisiana Economic Development, which certifies facilities and manages agreements that can be renewed for up to 10 additional years.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill creates tax rebate program for aerospace investments, promoting economic development and job creation while providing tax relief to eligible businesses.75% confidence

Sub-Topics Sales Tax

signed · Louisiana · Senate Jun 23, 2026

SB 406: TAX/LOCAL: Authorizes the city of Slidell to levy a hotel occupancy tax. (gov sig) (EN +$590,000 LF RV See Note)

This bill authorizes the city of Slidell, Louisiana, to potentially impose a tax on hotel room occupancy, but only if voters approve it through a local election. The tax would be limited to a maximum of two percent on hotel room fees and would be collected from guests when they pay for their stay. If approved, the city government would create the tax through an ordinance and could contract with tax collection agencies to administer it. Any revenue generated from the tax must be used to fund recreational facilities or other tourism-related projects specified in the voter-approved proposition.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill authorizes hotel occupancy tax to generate revenue for city government, directly supporting local budget and fiscal management.90% confidence

Sub-Topics Sales Tax

in committee · Louisiana · House Apr 1, 2026

HB 1124: TAX/AD VALOREM-EXEMPTION: Provides relative to an optional exemption of business inventory from ad valorem taxes and a partial exemption for that property based on fair market value adjustments (OR SEE FISC NOTE SD EX)

This bill allows Louisiana parishes to choose between two tax relief options for business inventory: a full exemption over up to seven years with state compensation, or a partial exemption that reduces the percentage of fair market value used to calculate taxes. Parishes that elect the full exemption would receive state payments equal to the greater of taxes collected on business inventory in 2026 or $500,000, capped at $10 million. The partial exemption option requires written agreements between local officials to reduce the tax valuation percentage, which must be submitted to the Louisiana Tax Commission. These changes would apply to property tax years beginning on or after January 1, 2026, affecting businesses that hold inventory subject to ad valorem taxes.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax relief for business inventory through exemptions and state compensation, reducing tax burdens and promoting economic activity.85% confidence

Sub-Topics Property Tax Sales Tax Tax Incentives

Track

signed · Louisiana · Senate May 15, 2026

SB 442: TAX/LOCAL: Provides for a local sales and use tax exemption in Calcasieu Parish for the furnishing of repairs to certain aircraft. (7/1/26) (EN SEE FISC NOTE LF RV See Note)

This bill creates a sales and use tax exemption for aircraft repair services in Calcasieu Parish, Louisiana. It directly affects businesses that perform repairs, modifications, overhauls, or upgrades on aircraft registered outside of Louisiana. The exemption only applies when repairs are done at specific airports meeting strict infrastructure requirements, including a runway at least 10,700 feet long, 200 feet wide, and with concrete at least 17 inches thick. The changes will take effect on July 1, 2026, and apply only to local taxes levied by Calcasieu Parish authorities.

Topics ✓ Budget & TaxesSupports Budget & TaxesBill provides tax exemption for aircraft repair services, reducing tax burden on businesses and promoting economic activity in Calcasieu Parish.85% confidence ✓ TransportationSupports TransportationBill provides tax exemption for aircraft repair services, supporting aviation infrastructure and maintenance in Calcasieu Parish.75% confidence

Sub-Topics Sales Tax Tax Incentives Airports

in committee · Louisiana · House Apr 13, 2026

HB 614: TAX/TAX REBATES: Authorizes a rebate of state sales taxes paid by businesses on lodging and meals for persons performing disaster or emergency-related work (EG -$55,000 GF RV See Note)

HB 614 creates a state sales tax rebate for businesses that pay sales tax on lodging and meals for workers performing disaster or emergency response work during a declared state disaster. It directly affects qualifying businesses deploying personnel to disaster sites, allowing them to reclaim the actual sales tax paid on these purchases. To claim the rebate, businesses must apply to the Department of Revenue with proof of tax paid, and the rebate expires on January 1, 2032. The bill provides clear eligibility rules and application procedures without specifying a rebate amount or percentage.

Topics ✓ Budget & TaxesSupports Budget & TaxesProvides tax relief to businesses via sales tax rebate for disaster response costs, directly addressing taxation policy.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

Track

in committee · Louisiana · House Apr 1, 2026

HB 483: DISTRICTS/CRIME PREVENT: Provides relative to the Faubourg Marigny Security and Improvement District in Orleans Parish

HB 483 would create a special tax district in New Orleans' Faubourg Marigny neighborhood to fund local security and improvement efforts. It authorizes a 2% sales tax on goods and services, plus a 2% tax on hotel stays, within the district boundaries. Both taxes require voter approval via a special election before implementation, as mandated by the Louisiana Election Code. The revenue would support neighborhood security initiatives and infrastructure improvements, collected by the city government following standard tax procedures. The bill is pending legislative action and would take effect July 1, 2026, if enacted.

Topics ✓ Budget & TaxesSupports Budget & TaxesCreates new 2% sales/hotel taxes to fund neighborhood security and infrastructure, directly advancing local fiscal initiatives through dedicated revenue streams.95% confidence

Sub-Topics Sales Tax

Track

signed · Louisiana · House May 15, 2026

HB 273: TAX/SALES-USE, LOCAL: Repeals authority of certain parishes to distribute sales and use tax revenue collected on admission tickets to certain events

HB 273 repeals a Louisiana law that allowed certain parishes to distribute sales and use tax revenue collected from admission tickets to events. This bill directly affects specific Louisiana parishes that previously used this tax revenue for local purposes. The key provision removes the legal authorization for parishes to allocate this tax income, ending a specific funding mechanism for events. The bill does not create new taxes or alter existing tax rates, only eliminating a distribution pathway for revenue already collected.

Topics ✗ Budget & TaxesOpposes Budget & TaxesRepeals tax revenue distribution mechanism, ending local funding for events, directly limiting how tax dollars can be allocated.95% confidence

Sub-Topics Revenue Sales Tax

in committee · Louisiana · House Mar 9, 2026

HB 650: TAX/TAX REBATES: Authorizes a rebate for inventory taxes paid (OR DECREASE SD RV See Note)

HB 650 creates a rebate for businesses that paid local inventory taxes but are ineligible for an existing state tax credit (R.S. 47:6006). It authorizes a rebate equal to the percentage used in the existing credit, based on the amount of local inventory taxes paid to parishes or cities in the prior year. Businesses must apply by June 30th of the following year with required documentation, but cannot claim this rebate if they already received other state tax benefits for the same taxes. The rebate is funded from current state tax collections and applies only to taxes paid after December 31, 2025, becoming effective January 1, 2027.

Topics ✓ Budget & TaxesSupports Budget & TaxesAuthorizes tax rebate for businesses on inventory taxes, providing direct tax relief per bill's explicit language and aligning with tax relief support indicators.95% confidence

Sub-Topics Business Taxes Sales Tax Tax Incentives

Track