Service tax expansion expected to be revisited in regular session

(The Center Square) — Louisiana legislators are signaling that the upcoming regular session may bring renewed discussions about expanding the sales tax to include additional services.

The Public Affairs Research Council hosted Sen. Franklin Foil, R-Baton Rouge, and Reps. Mark Wright, R-Covington, and Royce Duplessis, D-New Orleans, this week to discuss the special session which made major reforms to Louisiana’s tax code.

One of the bills discussed was House Bill 9, which would have added 41 new services to the tax code.

The proposal, which stalled in the House during the last session, aimed to allow local and state taxes on more than 40 new types of services, potentially generating significant revenue.

Without the bill’s passage, the Legislature was forced to find the revenue elsewhere in the form of a hike in the sales tax rate.

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The panel made clear that they expect the bill to be revisited.

Wright noted the proposal’s potential to modernize the state’s sales tax system by reflecting changes in the economy over the past 50 to 60 years.

“Service businesses are simply a part of today’s economy,” Wright said. He emphasized the concept of a “low and broad” tax base, where broadening the tax scope could allow for lower rates overall. Wright acknowledged the bill needed more time to gain traction among legislators.

The proposed expansion raised questions about implementation and equity. Foil expressed interest in a hybrid approach that would selectively expand sales taxes on some services.

“If we had included certain services, we might not have needed to raise the sales tax by a full half a cent,” Stine said, adding that many Louisianans might not object to paying taxes on services like dry cleaning.

Duplessis shared concerns about the complexity of implementation and the potential burden on small service providers.

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“How do we ensure we’re not picking winners and losers?” Duplessis asked, highlighting the challenges of regulating a new tax structure without disproportionately impacting small businesses. “I had real concerns about requiring service providers like beauticians or lawn care professionals to navigate new regulations, which might mean hiring accountants.”

“One big pushback was about the administrative burdens it would be on these businesses to not only collect sales tax, but to potentially pay it to multiple taxing authorities,” Foil said.

Despite these concerns, Duplessis and others acknowledged the importance of continued discussion.

“If you’re talking about eliminating the income tax, the revenue has to come from somewhere,” he said, pointing to the broader debate over tax reform and balancing the state’s revenue streams.

While no consensus has emerged, legislators agree that the conversation is far from over.

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