LA HB13

Authorizes the Caddo Parish School Board to levy and collect an additional sales and use tax not to exceed 0.5% within Caddo Parish

Requires voter approval through an election conducted under the Louisiana Election Code before the tax can be imposed

Allows the tax to exceed the constitutional 3% cap on local sales taxes, adding to existing taxes already authorized under R.S. 47:338.54

Applies to retail sales, use, consumption, distribution, storage, leases, rentals of tangible personal property, digital products, and sales of services

Effective July 1, 2025