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HLS 26RS-1223 ORIGINAL
2026 Regular Session
HOUSE BILL NO. 620
BY REPRESENTATIVE CARLSON
TAX/SALES & USE: (Constitutional Amendment) Authorizes the legislature to provide
by law for the collection of all sales and use taxes imposed by any taxing authority
in the state
1 A JOINT RESOLUTION
2 Proposing to amend Article VI, Section 29(A) of the Constitution of Louisiana and to add
3 Article VII, Section 3(C) of the Constitution of Louisiana, to provide for the
4 collection of sales and use taxes levied by all taxing authorities; to authorize the
5 legislature to provide by law for the collection of sales and use taxes; to provide for
6 submission of the proposed amendment to the electors; and to provide for related
7 matters.
8 Section 1. Be it resolved by the Legislature of Louisiana, two-thirds of the members
9 elected to each house concurring, that there shall be submitted to the electors of the state of
10 Louisiana, for their approval or rejection in the manner provided by law, a proposal to
11 amend Article VI, Section 29(A) of the Constitution of Louisiana, to read as follows:
12 §29. Local Governmental Subdivisions and School Boards; Sales Tax
13 Section 29.(A) Sales Tax Authorized. Except as otherwise authorized in a
14 home rule charter as provided for in Section 4 of this Article, the governing authority
15 of any local governmental subdivision or school board may levy and collect a tax
16 upon the sale at retail, the use, the lease or rental, the consumption, and the storage
17 for use or consumption, of tangible personal property and on sales of services as
18 defined by law, if approved by a majority of the electors voting thereon in an election
19 held for that purpose. The rate thereof, when combined with the rate of all other
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-1223 ORIGINAL
HB NO. 620
1 sales and use taxes, exclusive of state sales and use taxes, levied and collected within
2 any local governmental subdivision, shall not exceed three percent. Collection of the
3 sales tax authorized pursuant to this Paragraph shall be provided for in law and in
4 accordance with Section 3 of Article VII of this constitution.
5 * * *
6 Section 2. Be it resolved by the Legislature of Louisiana, two-thirds of the members
7 elected to each house concurring, that there shall be submitted to the electors of the state of
8 Louisiana, for their approval or rejection in the manner provided by law, a proposal to add
9 Article VII, Section 3(C) of the Constitution of Louisiana, to read as follows:
10 §3. Collection of Taxes
11 Section 3.
12 * * *
13 C.(1)(a) Notwithstanding any provision of this constitution to the contrary,
14 the legislature may provide by law, enacted by a two-thirds vote of the elected
15 members of each house of the legislature, for the centralized collection of all sales
16 and use taxes levied by all taxing authorities within the state.
17 (b) Any law establishing the procedure for centralized collection shall ensure
18 the prompt remittance of the respective tax monies collected by the central collector
19 to the single collector for each parish for distribution to the respective taxing
20 authority identified on the taxpayers' returns.
21 (2) If the centralized collection of taxes is performed by the state, the taxes
22 collected shall not be commingled with state monies or considered state money or
23 state funds for purposes of Section 9 of this Article. The tax monies collected are
24 deemed to be the property of the taxing authority which imposed the tax.
25 (3) Absent the enactment of law for centralized collection as provided in this
26 Paragraph, sales and use tax collection shall be as provided in Paragraph (B) of this
27 Section.
28 Section 3. Be it further resolved that the provisions of the amendment contained in
29 this Joint Resolution shall become effective on January 1, 2027.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-1223 ORIGINAL
HB NO. 620
1 Section 4. Be it further resolved that this proposed amendment shall be submitted
2 to the electors of the state of Louisiana at the statewide election to be held on November 3,
3 2026.
4 Section 5. Be it further resolved that on the official ballot to be used at the election,
5 there shall be printed a proposition, upon which the electors of the state shall be permitted
6 to vote YES or NO, to amend the Constitution of Louisiana, which proposition shall read as
7 follows:
8 Do you support an amendment to authorize the legislature to provide by law
9 for the centralized collection of all sales and use taxes levied in this state?
10 (Effective January 1, 2027) (Amends Article VI, Section 29(A); Adds
11 Article VII, Section 3(C))
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 620 Original 2026 Regular Session Carlson
Abstract: Authorizes the legislature to provide by law for the centralized collection of all
sales and use taxes levied in La.
Present constitution authorizes any local governmental subdivision or school board to levy
and collect taxes on the sale at retail, the use, the lease or rental, the consumption, and the
storage for use or consumption, of tangible personal property and on sales of services as
defined by law, if approved by a majority of the electors voting on the taxes in an election
held for that purpose.
Present constitution requires all local governing authorities that levy sales and use taxes
within a parish to provide for the collection of their taxes by a single collector.
Proposed constitutional amendment changes present constitution by removing the authority
of a local governmental subdivision to collect the sales and use taxes it imposes. Proposed
constitutional amendment requires instead that the legislature provide by law for the
centralized collection of all sales and use taxes levied by all taxing authorities within the
state.
Proposed constitutional amendment provides that if the state is the central collector, then the
taxes of any nonstate taxing authority shall not be commingled with state monies or
considered state money or state funds for purposes of present constitution with respect to the
deposit of funds in the state treasury.
Proposed constitutional amendment requires that any law establishing the procedure for
centralized collection shall ensure the prompt remittance of the respective tax monies
collected by the central collector to the single collector for each parish for distribution to the
respective taxing authority identified on the taxpayers' returns.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.
HLS 26RS-1223 ORIGINAL
HB NO. 620
Provides for submission of the proposed amendment to the voters at the statewide election
to be held Nov. 3, 2026.
Effective Jan. 1, 2027.
(Amends Const. Art. VI, §29(A); Adds Const. Art. VII, §3(C))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.