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LA SB239

Bill

Status

Passed

5/23/2018

Primary Sponsor

Jean-Paul Morrell

Click for details

Origin

Senate

2018 Regular Session

AI Summary

Legislative Description

Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)

REVENUE DEPARTMENT

Last Action

Effective date 7/1/2018.

5/23/2018

Committee Referrals

Ways and Means3/20/2018
Revenue & Fiscal Affairs3/1/2018

Full Bill Text

No bill text available