RÉSUMÉ DIGEST
ACT 443 (HB 722) 2016 Regular Session Moreno
Existing law provides procedures for collecting and remitting the state sales tax by dealers
to the secretary of the Dept. of Revenue (DOR).
Existing law, beginning 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.
New law requires the secretary of the DOR to promulgate rules and regulations in accordance
with the APA for registration of dealers defined in existing law 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.
Further requires registration of dealers to be implemented using existing resources.
Effective July 1, 2016.
(Adds R.S. 47:306.4)