Uniform Tax Code...

Thanks to Senator Bill Jones, the Uniform Tax Code (UTC) may very well be alive once again. The Legislative Committee met with Senator Jones and an old LATA friend Riley Boudreaux, who is currently working in a legal capacity with the Louisiana Senate, in late November. The purpose of the meeting was to discuss issues other than the UTC, however, this group has never been accused of being timid when it comes to the code. Much to our surprise, we found someone that was willing to listen to what we had to say without throwing rocks before we finished.

The Senator is very interested in seeking a method for taxpayers to be able to file their tax payments on line. The Department, as well as several larger jurisdictions, is currently accepting on line filings, however, it is not a method in which most are prepared for at this time.

At the conclusion of the November gathering, the committee invited the Senator to visit with the Board of Directors at the Annual Conference. He graciously accepted the invitation and spent approximately an hour and a half with the Board explaining his visions and the direction in which he would like to see local tax collections to travel.

There are some other issues that are being pursued, however, the pivot point for us is certainly the Uniform Tax Code. Some of the other issues discussed were: a)ordinance access through the organization’s website, b) local specific exemptions on the website, c) electronic filings for state and local taxes, and d) an arbitration board to review claims of dispute between parishes.

Although the Board adopted and pledged its support to the concept of all of these issues, the UTC very clearly remains at the top of the heap.

The 35^th Annual Conference was held at the Marriott Hotel in Baton Rouge on December 5, 6 & 7, 2001. If for some reason you did not make it, you missed a good one. Steve T. and his lovely wife throws a great party.

In addition to hosting a very informative meeting, outgoing President Thomas awarded several well deserved awards to two very special people. Ms. Barbara Roe and Mr. Bob Rainer was acknowledged for their outstanding contributions to our organization and the tax field in general. The election of Officers and Board Members for 2002 was also held at the Conference. Carl Meche, Lafayette Parish School Board, will succeed Thomas as President. John (J.C.) Blank will be replacing Meche as First Vice President and Chris Robinette will move from the Board to the position of Second Vice President replacing J.C. Blank. Robinette will be replaced on the Board by Cynthia Boudreaux of Assumption Parish.

The Officers and Board Members for 2002 are as follows:

Officers -
	President	Carl Meche
	1st Vice Pres.	J.C. Blank, Jr.
	2nd Vice Pres.	Chris Robinette
Board -
	1st District	Ron Carter
	2nd District	Barry Dufrene
	3rd District	Michael Veillon
	4th District	Earl Primeaux
	5th District	Dona Andries
	6th District	Cynthia Boudreaux
	7th District	Michael Curtis
	8th District	Gene Barham
	LDR	Raymond Tangney
	LMA	Mayor, Ned Randolph

No to tax system changes...

A recent poll conducted by the Baton Rouge Advocate would seem to send a signal that Louisiana’s voters are not ready for tax reform. It also indicates that more than half of the respondents surveyed gave a pour grade to state government and the use of tax revenues.

The Advocate quoted Repr Vic Stelly as saying "we’ve got to keep trying." It is expected that Representative Stelly will return this year with somewhat of a modified plan to swap sales tax for income tax. As we all know, his 2000 version failed miserably.

Governor Foster indicated that with the people’s anti-tax attitude and negative view of spending that a structure change would be all but impossible. "I don’t think it’s worthwhile to tell the people of Louisiana that they don’t know what they are talking about, "

This publication, as well as many others, has blanketed its readers with information and facts concerning state and local government revenue losses as a result of the inability to tax such sales.

Regardless of those efforts there are some that just doesn’t seem to understand anything other than "its unfair."

Just a few days before the national moratorium was to expire, the House of Representatives passed a bill that will extend the original moratorium until November 2003.

Although the Senate will review the bill at some later date there doesn’t seem to be a lot of concern or challenge to the moratorium.

While we all will agree, there are some problems and certainly some administrative concerns, however, I would think that the issue of fairness is sort of lame. If there is an issue of unfairness it would appear to be against the small local business people scraping day in and day out to make ends meet.

These are folks that we often ask to support our efforts, through taxation, to pay for education, roads, parks, drainage and etc. and then they are told that their prices are to high and that they also charge taxes when others do not...boys and girls there is really something wrong with this equation.

Unfair...in this ole country boy’s thought process, I can only wonder to whom is taxing Internet purchases unfair? At some point in time common sense should come into play...the last thing that we need is some liberal jerk in California to tell us in the Bayou State what is unfair!

----------------- LATA --------------------------

Use you head.  It’s the little things that count...

----------------- LATA --------------------------

In an effort to keep our readers informed the following proposals were recorded based on Senator Bill Jones’ comments at the meeting of the LATA Executive Board on December 6, 2001. They represent topics of discussion only, and are subject to revision, modification, and improvement.

1) Adoption of the Uniform Tax Code for local sales and use taxes, as developed by the LATA, introduced as HB 2191 of 1999.

2) Provide access to all local sales tax laws through the LATA website, www.laota.com.

3) Provide information on the LATA website regarding the application of exemptions at the local level, specifically, which jurisdictions have unique exemptions which are not specifically mentioned in state law.

4) Provide for electronic payment of local sales tax through a state website, financed by the state.

5) Allow resolution of claims disputed between parishes through an arbitration board.

6) Establish a task force composed of local and state tax administrators to design and maintain the website tax return process.

----------------- LATA --------------------------

Occupational License....a drugstore distributing drugs to Medicaid customers is a retail dealer in merchandise. The fact that it serves medicare customers does not constitute a retail dealer to a governmental institution.

Pollution control...Sales of pollution control devices or systems are taxable sales at retail for purposes of parish sales and use taxes. Although RS 47:301(10)(I) excludes sales of pollution control devices or systems from taxable sales at retail for purposes of the state sales tax, that statutory provision and other statutes do not exclude such sales from parish sales and use taxes (OAG 00-475).

----------------------- LATA -------------------------

Administrative provisions...

The Department adopted a rule to provide for the issuance of policy statements. The rule defines the type of policy statements that may be issued and the procedures for issuing them. Policy statements are intended to provide guidance as to the Department’s position and ensure that employees enforce tax laws correctly, consistently, and fairly. The rule provides for the issuance of the following policy statements: rules adopted according to the Administrative Procedure Act; policy and procedure memoranda; declaratory rulings, such as private letter rulings, revenue rulings, and statements of acquiescence or non-acquiescence; revenue information bulletins; and informal advice. Previously, policy statements included rules, private letters rulings, technical advisory memoranda, policy and procedure memoranda, and informal oral and written advice.

(Admin Code 61:111.101)

HB923, effective August 15, 2001, requires licensed motor vehicle dealers, who sell, assign, or otherwise transfer motor vehicle lease agreements to licensed motor vehicle lessors, to include taxes that they have collected but not remitted in the transfer.

The licensed lessor has the sole responsibility for remitting such taxes to the proper taxing authorities. Prior statutory language, now deleted, provided that when agents for motor vehicle lessors collected payments from lessees under the terms of motor vehicle leases, other than certain automobile rental contracts, the agents had to remit the taxes collected on such payments to the lessors.

The lessors, however, were responsible for remitting the taxes to the appropriate authorities.

--------------------- LATA -------------------------

MEMBERSHIP INVITATION AND APPLICATION Name _________________________________________ Title ___________________________ Department/Division ____________________________________________________________ Representative of __________________________ Mailing Address _______________________ City ____________________________ State __________________ Zip ___________________ Phone _____________________ Fax ____________________ E-Mail _____________________ Annual Dues: $80.00 Payable to : Louisiana Association of Tax Administrators P.O. Box 398 Vidalia, LA 71373 Attn: Tom O’Neal, Secretary/Treasurer

 

Louisiana Association of Tax Administrators

P.O. Box 398

Vidalia, Louisiana 71373