GREEN SHEET REDIGEST
HB 17 2018 Second Extraordinary Session Foil
(KEYWORD, SUMMARY, AND DIGEST as amended by Senate committee
amendments)
TAX/SALES & USE: Provides criteria for the definition of "dealer" for purposes of
the sales tax imposed on transactions involving a remote seller (Item #26)
DIGEST
Present law defines "dealer" for purposes of state and local sales and use taxes as a person
who manufactures or produces tangible personal property for sale at retail, for use or
consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction.
Proposed law retains present law and further defines "dealer" as a person who does not have
a physical presence in the state and who sells for delivery into La. tangible personal property,
products transferred electronically, or services, if either:
(1)The person's gross revenue from sales in La. exceeds $100,000; or
(2)The person engaged in 200 or more separate transactions in La.
Proposed law provides that until the establishment of the Louisiana Sales and Use Tax
Commission for Remote Sellers, dealers as defined in present law, shall specifically collect
the additional tax authorized by proposed law and will file all applicable sales and use tax
returns. In consultation with the commission, the secretary of the Department of Revenue
shall publish notification of the establishment date of the Louisiana Sales and Use Tax
Commission for Remote Sellers in a policy statement as authorized by present law.
Proposed law also provides that a person may voluntarily register as a dealer for purposes of
collecting the additional sales tax regardless of their revenue or number of sales.
Present law requires that the La. Sales and Use Tax Commission for Remote Sellers
(commission), serve as the single entity in La. to require remote sellers to collect and remit
sales and use taxes on remote sales sourced to La. pursuant to federal law authorizing states
to require remote sellers.
Proposed law retains present law and includes final rulings by the U. S. Supreme Court as
a source of authority by which states may be authorized to require remote sellers to collect
and remit sales and use taxes.
(Amends R.S. 47:339(A)(2) and (B)(3); adds R.S. 47:301(4)(m) and 302(W)(6))
Summary of Amendments Adopted by House
The Committee Amendments Proposed by House Committee on Ways and Means to the
original bill:
1. Add final rulings by the U. S. Supreme Court as a source of authority by which
states may be authorized to require remote sellers to collect and remit sales and
use taxes, and by which the La. Sales and Use Tax Commission may exercise its
authority as the single entity in La. to require the collection and remittance of the
taxes.
2. Technical.
Page 1 of 2
Prepared by James Benton. Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal Affairs
to the reengrossed bill
1. Provides for collections by dealers prior to the establishment of the La. Sales and
Use Tax Commission.
Page 2 of 2
Prepared by James Benton.