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 9 Original 2016 First Extraordinary Session Cox
Abstract: Relative to the collection of state sales and use tax, imposes a $1,000 per month limit on
the amount of compensation authorized for a dealer for compensation 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 in La.
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 authorizes a dealer to 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 retains present law and imposes a $1,000 per month limit on the amount of
compensation permitted to a dealer, regardless of the number of business locations in this state.
Applicable to all taxable transactions occurring on or after April 1, 2016.
Effective April 1, 2016.
(Amends R.S. 47:306(A)(3))