Larry Comeaux

The LLSSA community has lost a dedicated leader this week, Larry Comeaux of Acadiana Security Plus. His commitment to the life safety and property protection industry has been exemplary. Our sympathy and prayers go out to Cindy and the family as they navigate the days ahead. In looking at how to describe Larry there were no greater words we could find than those given when he received his lifetime achievement awards in this video.

Security Camera Reminders

Home security cameras have become an essential part of modern security systems, offering homeowners peace of mind by monitoring their property. However, improper installation can reduce their effectiveness and even create legal or privacy concerns. Here are seven critical rules to follow when setting up your home security cameras, along with locations you should avoid.

1. Cover Main Entry Points – The most crucial rule when installing security cameras is to monitor primary entry points such as front doors, back doors, and ground-floor windows. Studies show that most burglars enter through these locations, making them the top priority for camera placement.

2. Ensure High Placement to Prevent Tampering – Mounting cameras high enough to be out of reach helps prevent intruders from disabling or damaging them. Ideally, cameras should be placed at least 9 feet above the ground, ensuring a clear, wide-angle view while making it difficult for unauthorized individuals to interfere with them.

3. Avoid Intrusive or Illegal Locations – While security is essential, respecting privacy laws and ethical considerations is equally important. Avoid installing cameras in places where privacy is expected, such as bathrooms, bedrooms, or areas that could inadvertently capture your neighbors’ private spaces. Check local regulations to ensure compliance.

4. Use Cameras with Night Vision and Motion Detection – A security camera’s effectiveness depends on its ability to capture clear footage in low-light conditions. Investing in night vision cameras with motion detection capabilities enhances security by alerting homeowners to suspicious activity in real time, even at night.

5. Secure Your Camera Network – Cybersecurity is a crucial aspect of home surveillance. Ensure that your security camera system is protected by strong passwords, two-factor authentication, and encrypted connections. Updating firmware regularly and using a secure Wi-Fi network prevents hackers from accessing your system.

6. Angle Cameras for Maximum Coverage – Proper positioning is key to capturing the most useful footage. Cameras should be angled downward slightly to get a clear view of faces and movement. Avoid placing them in a way that creates blind spots or excessive glare from direct sunlight.

7. Regularly Maintain and Check Your System – Routine maintenance ensures that cameras function correctly when needed. Regularly clean lenses, check for firmware updates, and test video storage solutions to ensure that recordings are accessible when required.

Risky Spots to Avoid

  • Inside bedrooms and bathrooms: Privacy concerns make these areas off-limits for surveillance.
  • Neighbor’s property: Filming beyond your property line can lead to legal consequences.
  • Behind obstacles: Avoid placing cameras behind trees, walls, or other obstructions that may limit their view.
  • Too close to bright lights: Excessive light exposure can wash out footage and reduce clarity.

By following these best practices, you can optimize your home security system while respecting privacy laws and ensuring effective surveillance. A well-placed and secure camera system serves as a strong deterrent against potential intruders and enhances overall home safety.

Louisiana State Sales Tax

During Louisiana’s 2024 Third Extraordinary Session, significant reforms were enacted to the state’s sales and use tax system, effective January 1, 2025. These changes aim to simplify the tax code, broaden the tax base, and adjust tax rates to align with the state’s fiscal objectives.

Increase in State Sales Tax Rate

The state sales and use tax rate increased from 4.45% to 5%, effective January 1, 2025, and is set to remain at this rate until December 31, 2029. Beginning January 1, 2030, the rate will decrease to 4.75%. This adjustment positions Louisiana among the states with the highest combined state and local sales tax rates in the nation.

Expansion of Taxable Goods and Services

The tax base was broadened to include digital products and prewritten computer software access services. This means that sales and use tax now applies to digital goods and services, aligning Louisiana with other states that tax digital transactions.

Modification of Exemptions and Exclusions

Over 200 sales tax exclusions and exemptions were either repealed or retained to streamline the tax code:

  • Repealed Exemptions: Certain exemptions, such as those for pollution control devices and systems, and sales of cellular telephones and electronic accessories (e.g., free phones), were repealed.
  • Retained Exemptions: Exemptions for sales of raw agricultural commodities and purchases by nonprofit entities that sell donated goods (e.g., Goodwill, Salvation Army) were retained.

Vendor Compensation Adjustments

The compensation for vendors collecting and remitting state sales tax was reduced from $1,500 to $750 per month. Additionally, the vendor’s compensation for local taxes was eliminated.

Local Sales Tax Reporting Changes

Local sales tax collectors are now required to modify their tax returns to include separate line items for sales of prescription drugs and for the sale of manufacturing machinery and equipment. This change aims to enhance transparency and accuracy in tax reporting.

Implications for Businesses and Consumers

Businesses dealing in digital products must now account for sales tax in their pricing and invoicing. The reduction in vendor compensation may impact retailers’ administrative processes. Consumers may experience a slight increase in prices due to the higher sales tax rate and the expanded tax base.

These reforms reflect Louisiana’s efforts to modernize its tax system, broaden the tax base, and adjust rates to meet fiscal needs while aiming for a more straightforward and equitable tax structure.

Clarifications on Taxation of Prewritten Software Access Services in the Security Alarm Industry

The recent tax reforms have raised questions within the security alarm industry, particularly regarding the taxation of prewritten software access services. Here’s a breakdown of how these services are taxed at different stages:

  1. Provider to Central Station: When a provider charges a central station for access to prewritten software (e.g., software facilitating alarm monitoring), this transaction is subject to sales tax. The provider is responsible for collecting and remitting this tax.
  2. Central Station to Installer: If the central station passes the software access charge to the installer without markup, the central station should not charge sales tax again, provided that the installer furnishes a resale certificate. This certificate indicates that the installer is purchasing the service for resale to the end user.
  3. Installer to End User: The installer must charge sales tax to the end user on the software access service. The installer is responsible for collecting and remitting this tax to the Louisiana Department of Revenue.

It’s crucial for each party in the supply chain to maintain proper documentation, such as resale certificates, to ensure compliance and avoid double taxation. For detailed guidance, refer to the Louisiana Department of Revenue’s FAQs on taxable services.

These clarifications aim to assist businesses in navigating the complexities of the new tax regulations. The LLSSA does not claim to be the voice of authority in this matter and all questions should be referred to your Accountant and the Louisiana Department of Revenue at Sales.Inquiries@LA.GOV 855-307-3893.

Carbon Monoxide Detectors Matter

As temperatures drop, the incidence of carbon monoxide (CO) alarms rises due to increased use of heating appliances. It’s crucial to understand the triggers of these alarms to ensure effective responses. Common causes include blocked vents from snow or ice, animals obstructing flues, or misuse of equipment like running vehicles in garages or generators near living spaces. Modern CO detectors are generally reliable, and false alarms are rare.

In managing CO alarms, it’s essential to verify that the alarm indicates an actual CO event rather than a device malfunction. Upon receiving a CO alarm, immediate action involves instructing occupants to evacuate and contacting emergency services without delay. This protocol is vital because CO exposure impairs cognitive functions, hindering individuals’ ability to make sound decisions. Consistent application of these procedures can prevent tragedies associated with CO poisoning.

Regular maintenance of heating systems and proper installation of CO detectors are proactive measures to minimize risks. Ensuring vents and flues are clear and educating occupants about the dangers of CO can further enhance safety during the winter months.