HLS 15RS-1208 ORIGINAL
2015 Regular Session
HOUSE BILL NO. 676
BY REPRESENTATIVE KLECKLEY
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/STATE: Reduces the amount of dealer's compensation for collection and remittance
of state sales and use taxes
1 AN ACT
2To amend and reenact R.S. 47:306(A)(3), relative to state sales and use tax; to provide for
3 the amount of dealer compensation for the accounting for and the remittance of taxes
4 to the state; to provide for applicability; to provide for effectiveness; and to provide
5 for related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:306(A)(3) is hereby amended and reenacted to read as follows:
8 ยง306. Returns and payment of tax; penalty for absorption
9 A. General provisions.
10 * * *
11 (3)(a) For the purpose of compensating the dealer in accounting for and
12 remitting the tax levied by this Chapter, each dealer shall be allowed .935 percent of
13 the amount of tax due and accounted for and remitted to the secretary in the form of
14 a deduction in submitting his report and paying the amount due by him, provided the
15 amount of any credit claimed for taxes already paid to a wholesaler shall not be
16 deducted in computing the commission allowed the dealer hereunder. This
17 compensation shall be allowed only if the payment of the dealer is timely paid and
18 the return is timely filed.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 15RS-1208 ORIGINAL
HB NO. 676
1 (b) The aggregate state compensation permitted a dealer who operates one
2 or more business locations within this state under the provisions of this Paragraph
3 shall not exceed One Hundred Thousand and No/100 ($100,000.00) Dollars per year.
4 (b)(c) Municipalities are hereby authorized to pay compensation to their
5 sales tax dealers in any amounts designated by the governing body of the
6 municipality.
7 * * *
8 Section 2. This Act shall become effective on July 1, 2015, and shall be applicable
9to all taxable transactions occurring on or after July 1, 2015.
DIGEST
The digest printed below was prepared by House Legislative Services. It constitutes no part
of the legislative instrument. The keyword, one-liner, abstract, and digest do not constitute
part of the law or proof or indicia of legislative intent. [R.S. 1:13(B) and 24:177(E)]
HB 676 Original 2015 Regular Session Kleckley
Abstract: Relative to the collection of state sales and use tax, provides for the rate and
yearly limit on amounts paid to a dealer for the accounting for and remittance of state
sales and use taxes.
Present law imposes a 4% state tax upon the sale, use, consumption, storage, or rental of
certain tangible personal property and services.
Present law requires that dealers either monthly or quarterly transmit to the Dept. of Revenue
a tax return showing the gross sales, gross proceeds from lease or rental, gross payments for
lease or rental, gross proceeds derived from sales of services, or gross payments for services,
arising from all taxable transactions during the preceding calendar month. The return shall
also include a computation of taxes due.
Present law provides that a dealer may deduct and retain an amount equal to .935% of taxes
collected as compensation for accounting for and remitting the taxes in a timely manner.
Proposed law changes present law by imposing a yearly limit on the amount of dealer
compensation. The aggregate state compensation permitted a dealer who operates one or
more business locations within this state under the provisions of present law shall not exceed
$100,000 per year.
Applicable to all taxable transactions occurring on or after July 1, 2015.
Effective July 1, 2015
(Amends R.S. 47:306(A)(3))
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.