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 113 Original 2016 First Extraordinary Session Hilferty
Abstract: Requires the registration of dealers who maintain a market for retail sales in Louisiana.
Proposed law requires online and catalog retailers outside the state of La. to give notice to customers
that they may owe sales and use taxes to the state of La. for any purchases made through their
website, online auction site, or catalogs. Specifies the location of notices and the content of the
warning notice including on the website with a link to more information, on the website checkout
page, on the catalog order form, and on the purchase order, bill receipt, or packing statement.
Prohibits a retailer that does not collect the sales tax from claiming that the purchases are tax free.
Further prohibits criminal penalties or civil liabilities for failure to comply with these requirements.
(Adds R.S. 47:306(F))