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LouisianaHB 5002025 Regular SessionHouseWALLET

TAX/SALES & USE: Authorizes the mediation of certain tax disputes, the issuance of policy advice, and requests for private letter rulings under certain circumstances (EN NO IMPACT GF EX See Note)

Sponsored By: Gerald "Beau" Beaullieu IV (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

4 provisions identified: 2 benefits, 0 costs, 2 mixed.

Taxpayers can request binding local tax rulings

Taxpayers and dealers can request a private letter ruling from the Louisiana Uniform Local Sales Tax Board. They must send the request by certified letter to the Board and relevant local collectors. The ruling binds collectors who received notice of the request. The Board sends rulings by certified mail to the requester and local collectors. It must post a version with private details removed within 10 days of issuance. Any party can request a fresh review by the Local Tax Division within 20 days of the ruling’s certified mailing. The Division reviews the matter from scratch. Either the taxpayer or collector can appeal its judgment.

Taxpayers gain independent appeals with ethics safeguards

The law establishes an independent Louisiana Board of Tax Appeals, with an independent Local Tax Division within it. The Board hears disputes involving state and local tax enforcement, including local sales taxes. It must decide cases promptly and keep taxpayer expense to a minimum. The law sets no exact decision deadline or dollar limit on those costs. Board members must follow Canons 1 through 3 of the Code of Judicial Conduct.

Taxpayers gain mediation for local tax disputes

Local tax collectors must send assessment notices by certified mail, using the taxpayer’s last address on file or other certified sources. Taxpayers have 60 calendar days to pay, appeal to the Board of Tax Appeals, or pay under protest. Paying under protest allows a follow-up lawsuit or Board petition. Taxpayers or dealers and collectors can instead agree in writing to mediation within 15 calendar days after the assessment notice. Both sides choose the mediator, and mediation must finish within 45 calendar days after their agreement. They split costs equally unless they agree otherwise in writing. Mediation remains confidential and nonbinding unless everyone agrees in writing to make it binding. Any party can end mediation. The collector must send notice when mediation ends or finishes. Taxpayers then have 30 calendar days after that notice to use available assessment remedies, but at least 60 calendar days from the assessment notice.

Local tax guidance binds collectors, pending appeals

Louisiana Uniform Local Sales Tax Board policy advice issued after January 1, 2025, binds local collectors’ decisions. A collector can seek review within 20 calendar days after the advice is issued. Review takes place in the Local Tax Division of the Board of Tax Appeals. An appeal pauses the advice until final judgment, delaying its application to taxpayers and dealers.

Sponsors & Cosponsors

Sponsor

  • Gerald "Beau" Beaullieu IV

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 257 • No: 0

House vote • 6/4/2025

Read by title, roll called, yeas 94, nays 0, Senate amendments concurred in.

Yes: 94 • No: 0

Senate vote • 6/3/2025

Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 37 • No: 0

House vote • 5/19/2025

Read third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 100 • No: 0

House vote • 5/13/2025

Reported with amendments

Yes: 14 • No: 0

House vote • 5/6/2025

Reported favorably

Yes: 12 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 285.

    6/11/2025House

  2. Effective date: 06/11/2025.

    6/11/2025House

  3. Sent to the Governor for executive approval.

    6/9/2025House

  4. Enrolled and signed by the Speaker of the House.

    6/8/2025House

  5. Signed by the President of the Senate.

    6/8/2025Senate

  6. Read by title, roll called, yeas 94, nays 0, Senate amendments concurred in.

    6/4/2025House

  7. Rules suspended. Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    6/3/2025Senate

  8. Received from the Senate with amendments.

    6/3/2025House

  9. Scheduled for concurrence on 06/04/2025.

    6/3/2025House

  10. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    6/2/2025Senate

  11. Reported with amendments. Rules suspended. Committee amendments read and adopted. Read by title and referred to the Legislative Bureau.

    6/1/2025Senate

  12. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    5/21/2025Senate

  13. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    5/20/2025Senate

  14. Read third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, title adopted, ordered to the Senate.

    5/19/2025House

  15. Scheduled for floor debate on 05/19/2025.

    5/15/2025House

  16. Read by title, amended, ordered reengrossed, passed to 3rd reading.

    5/14/2025House

  17. Reported with amendments (14-0).

    5/13/2025House

  18. Read by title, ordered engrossed, recommitted to the Committee on Appropriations.

    5/7/2025House

  19. Reported favorably (12-0).

    5/6/2025House

  20. Read by title, under the rules, referred to the Committee on Ways and Means.

    4/14/2025House

  21. Prefiled.

    4/4/2025House

  22. Under the rules, provisionally referred to the Committee on Ways and Means.

    4/4/2025House

Bill Text

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