Louisiana · Louisiana Legislature

REVENUE DEPARTMENT:  Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)

On SB 239 — REVENUE DEPARTMENT:  Authorizes the secretary of the Department of Revenue to refuse to register or issue or may revoke a state sales tax resale certificate to new business if the business reorganization was intended to evade payment of sales and use or withholding tax. (7/1/18) (EN SEE FISC NOTE SG RV See Note)

Passed 101 Yea · 0 Nay · 4 Other ·

By party

Party YeaNayPresentNot Voting
Republican 24001
Unaffiliated 64003
Democrat 13000

How each member voted (105)