LA HB620

Amends the Louisiana Constitution to remove local governmental subdivisions' authority to collect their own sales and use taxes, shifting collection authority to the legislature

Authorizes the legislature to establish centralized collection of all sales and use taxes levied by any taxing authority in the state, requiring a two-thirds vote of each house to enact

Requires any centralized collection system to promptly remit collected taxes to the single collector in each parish for distribution to the respective local taxing authorities

Prohibits commingling of locally-levied taxes with state funds if the state serves as the central collector, ensuring collected monies remain the property of the taxing authority that imposed the tax

Scheduled for voter approval on November 3, 2026, with an effective date of January 1, 2027