As Louisiana heads towards a fiscal cliff, the Department of Revenue has been tasked with developing a plan to avoid the cliff and to address long called-for tax reform. Richard Nelson, Secretary of the Department of Revenue, reports that his Department is 1) reviewing approximately 200 sales tax exemptions for possible amendment, 2) reviewing the possibility of taxing digital goods and services and 3) considering the taxation of additional services that are not currently subject to sales tax. He also discussed the possibility of decreasing personal and corporate income taxes. His presentation to members of the state legislative committees that are responsible for drafting tax legislation is part of the administration’s preparation for the upcoming 2025 fiscal session, or possibly a special session to deal with the fiscal cliff. A spokesman for the Department indicated that the Secretary would recommend that a number of sales tax exemptions be eliminated or modified.