The Louisiana Sales Tax Streamlining and Modernization Commission was established by Act 405 of the 2015 Regular Session of the Legislature. The purpose of the commission is to conduct a study of Louisiana's state and local sales and use tax systems. The commission is tasked with developing recommendations for legislative consideration regarding revision of procedures, law, or Louisiana constitution concerning sales and use taxation in our state, with the goal of ensuring both revenue stability and taxpayer equity through the adoption of proven contemporary tax policies.