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Mission Statement

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The mission of the Uniform Electronic Local Return and Remittance Advisory Committee (UELRRAC) is to:

  1. Provide taxpayers with a simple, efficient, and cost effective means of transmitting accurate sales and use tax returns and remittances to political subdivisions of the state from a central site in the quickest manner possible. The mission shall not be construed to grant to the advisory committee or the Department of Revenue any authority to collect or administer such taxes. In addition, any funds transmitted through the system as provided for in this Section shall be considered the funds of the taxing authorities to be distributed by the collector in the manner provided by local ordinances and shall not in any way be considered state funds. Likewise, any tax information transmitted through the system shall remain the property of the taxing authority.
  2. Provide a link on the Department of Revenue's web site to a web page where the following information provided by the collectors shall be posted:
    • a list of tax rates
    • a list of the optional exemptions enacted by a tax authority as provided for in R.S. 47:337.10
    The tax rates and optional exemptions posted on the web page shall be considered an official record of such tax rates and optional exemptions by any court. A taxpayer may rely on the optional exemptions and tax rates posted on the web page and such reliance shall be an absolute defense against any claim for a taxing authority's sales and use tax.
  3. Provide a method for all questions related to the application and interpretation of the sales and use tax law of a particular taxing authority received by the committee or the Department of Revenue to be forwarded to the appropriate collector for response.