HLS 16RS-957 RE-REENGROSSED
2016 Regular Session
HOUSE BILL NO. 722
BY REPRESENTATIVE MORENO
REVENUE DEPARTMENT: Provides relative to registration of certain online hotel
marketplaces with the Dept. of Revenue
1 AN ACT
2To enact R.S. 47:306.4, relative to online hotel sales; to provide for registration of certain
3 dealers using online forums to transact business; to require allocation of existing
4 resources for implementation; to provide for effectiveness; and to provide for related
5 matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:306.4 is hereby enacted to read as follows:
8 ยง306.4. Registration of dealers; sale, lease, or rental through online forums
9 A. The secretary of the Department of Revenue shall promulgate rules and
10 regulations in accordance with the Administrative Procedure Act to provide for
11 registration with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when
12 the transactions giving rise to the dealer's obligation to collect the state sales and use
13 tax for occupancy at a residential location is facilitated through an online forum.
14 B. The secretary shall allocate existing resources for the implementation of
15 this Section.
16 Section 2. The provisions of this Act shall become effective July 1, 2016.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-957 RE-REENGROSSED
HB NO. 722
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 722 Re-Reengrossed 2016 Regular Session Moreno
Abstract: Requires the secretary of the Dept. of Revenue to promulgate rules and
regulations for registration of certain dealers collecting the state sales and use tax for
occupancy at a residential location.
Present law provides procedures for collecting and remitting the state sales tax by dealers
to the secretary of the Dept. of Revenue (DOR). Proposed law retains present law.
Present law, which takes effect on July 1, 2016, defines a dealer to include persons who are
engaged in collecting the amount required to be paid by certain guests as a condition of
occupancy at certain residential locations.
Proposed law requires the secretary of the DOR to promulgate rules and regulations in
accordance with the APA for registration of dealers defined in present law with the DOR
when the transaction giving rise to the dealer's obligation to collect the state sales and use
tax for occupancy at a residential location is facilitated through an online forum.
Proposed law requires registration required by proposed law to be implemented using
existing resources.
Effective July 1, 2016.
(Adds R.S. 47:306.4)
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Change from permissive to mandatory an online hotel marketplace's obligation
to register with the Department of Revenue.
2. For purposes of defining "online hotel marketplace" and "online hotel operator",
delete the qualification that the location for which a hotel is compensated for
furnishing be a residential location.
3. Make technical changes.
The Committee Amendments Proposed by House Committee on Appropriations to the
engrossed bill:
1. Delete provisions of proposed law that would have required an online hotel
marketplace to register with the DOR for payment of taxes imposed on online
hotel sales.
2. Delete provisions of proposed law that would have required an online hotel
marketplace to remit all taxes collected on online hotel sales along with a report
of the amount of the tax collected from each taxing jurisdiction.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HLS 16RS-957 RE-REENGROSSED
HB NO. 722
3. Delete provisions of proposed law that designated the secretary of the DOR as
an agent of local government for purposes of collecting local taxes collected by
an online hotel marketplace.
4. Require the secretary of the DOR to promulgate rules and regulations in
accordance with the APA for registration of online hotel marketplaces with the
DOR and require that existing resources of DOR be used for implementation of
proposed law.
The House Floor Amendments to the reengrossed bill:
1. Delete the provisions of proposed law that defined "online hotel marketplace",
"online hotel operator", and "online hotel sale".
2. For purposes of requiring the secretary to promulgate rules and regulations for
registration of certain online hotel marketplaces, changes the terminology from
"online hotel marketplaces" to those dealers, as defined in present law, when the
dealer's obligation to collect the state sales and use tax arises from an online
transaction for occupancy at a residential location.
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CODING: Words in struck through type are deletions from existing law; words underscored
are additions.