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.
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.