LA HB658

Beginning July 1, 2027, the Louisiana Department of Revenue will collect all local sales and use taxes statewide, replacing the current system of parish-level collectors and collection commissions

Electronic tax payments must be transmitted to local collectors within 4 days of receipt; check payments within 20 days; the secretary may deduct up to 0.5% of taxes collected as a collection fee

Local taxing authorities retain all responsibility for administration, enforcement, audits, and refund claims; the Department of Revenue handles collection only

Parish collectors must provide the secretary with copies of all local sales tax ordinances by February 1, 2027, and notify the secretary within 10 days of any new tax or rate changes (at least 75 days before effective date)

The bill repeals existing provisions for parish-level single collectors and central collection commissions, and takes effect only if a related constitutional amendment is approved by voters