Of the tax revenue the State of Louisiana generates, 62 percent comes from sales and personal income.

Corporate tax contributes 6 percent to the state’s tax base, but the top 50 corporations paid zero tax last year.

“Approximately 10 years ago, corporate tax contributed two billion in revenue for the state,” Rep. Gene Reynolds, D-Minden said. “Now, the top 50 corporations have so many tax exemptions, they never pay any corporate tax.”

Reynolds said that leaves the burden of generating the vast majority of the tax base to sales tax, small businesses and corporations and personal income tax.

The Legislative Fiscal Office, a