Louisiana has created the Sales Tax Streamlining and Modernization Commission in order to perform a study of Louisiana’s state and local sales tax systems and to make recommendations to the legislature regarding revisions of practices, administrative procedure, and statutory law and the Louisiana Constitution. The commission will conduct monthly meetings beginning no later than July 31, 2015 and will submit its report to the governor and the legislature no later than January 15, 2016. The commission’s report and recommendations will include: a study of how changes in state and local sales tax policy may better position Louisiana for the future in terms of equity and economic competitiveness; a comparison of Louisiana’s state and local government sales tax bases and rates with those of other states with similar demographics and economies; a study and comparison of all special tax treatments against sales tax, including credits, deductions, discounts, exclusions, exemptions, and rebates; and a study and comparison of state and local government sales tax collection and audit procedures. The recommendations shall encompass an overall goal of ensuring both revenue stability and taxpayer equity through the adoption of proven contemporary tax policies. The policies shall be based on the concept of a low tax rate with a broad base to be administered fairly and efficiently. The interim report is due by January 15, 2016. The commission will terminate on June 30, 2017.(Act 405 (H.B. 471), Laws 2015, effective July 1, 2015)