H.Con.Res.95

Louisiana HCR95 adopts a joint rule for tax exemptions, requiring uniform state and local sales and use tax bases.

Louisiana HCR95 establishes a joint rule for legislative instruments affecting sales and use tax exemptions, exclusions, credits, or rebates enacted after January 1, 2026. The rule mandates that such instruments must result in a uniform state and local sales and use tax base. It prohibits considering a motion to finally pass such instruments unless the Legislative Fiscal Officer's report, indicating whether the instrument results in nonuniform tax bases, is placed on each member's desk.