SLS 16RS-531 ORIGINAL
2016 Regular Session
SENATE BILL NO. 232
BY SENATOR MARTINY
TAX/SALES. Defines "sales of services" as to furnishing certain sleeping rooms, cottages,
or cabins. (8/1/16)
1 AN ACT
2 To amend and reenact R.S. 47:301(14)(a), relative to sales tax; to provide relative to
3 definitions of sales of services; to provide for services furnishing sleeping rooms,
4 cottages or cabins; and to provide for related matters.
5 Be it enacted by the Legislature of Louisiana:
6 Section 1. R.S. 47:301(14)(a) is hereby amended and reenacted to read as follows:
7 ยง301. Definitions
8 As used in this Chapter the following words, terms, and phrases have the
9 meaning ascribed to them in this Section, unless the context clearly indicates a
10 different meaning:
11 * * *
12 (14) "Sales of services" means and includes the following:
13 (a)(i) The furnishing of sleeping rooms, cottages or cabins by hotels.
14 (ii) For purposes of the imposition of sales and use taxes imposed or
15 levied by all taxing authorities in the state, the term "sales of services" for all
16 furnishing of sleeping rooms, cottages, or cabins by hotels shall include solely
17 the amounts actually received by the hotel and shall not include any amounts
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 232
SLS 16RS-531 ORIGINAL
1 paid to a third party for arranging, acting as payment intermediary, or
2 providing marketing, reservation or booking services, for the furnishing of
3 sleeping rooms, cottages, or cabins by hotels.
4 * * *
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by James Benton.
DIGEST
SB 232 Original 2016 Regular Session Martiny
Present law provides that "sales and services" includes the furnishing of sleeping rooms,
cottages or cabins by hotels.
Proposed law retains present law but further provides for purposes of the imposition of sales
and use taxes imposed or levied by all taxing authorities in the state, the term "sales of
services" for all furnishing of sleeping rooms, cottages, or cabins by hotels will include
solely the amounts actually received by the hotel and will not include any amounts paid to
a third party for arranging, acting as payment intermediary, or providing marketing,
reservation or booking services, for the furnishing of sleeping rooms, cottages, or cabins by
hotels.
Effective August 1, 2016.
(Amends R.S. 47:301(14)(a))
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.