HLS 183ES-124 ORIGINAL
2018 Third Extraordinary Session
HOUSE RESOLUTION NO. 7
BY REPRESENTATIVE DEVILLIER
TAX/SALES-USE, STATE: Urges and requests the secretary of the Dept. of Revenue to
report certain aggregated data concerning sales and use tax collections on
transactions involving remote dealers to the legislature
1 A RESOLUTION
2To urge and request the secretary of the Department of Revenue to report to the legislature
3 certain aggregated data concerning sales and use tax collections remitted on
4 transactions involving remote dealers.
5 WHEREAS, the state and its political subdivisions impose sales and use taxes on the
6sale, use, consumption, storage, lease or rental of tangible personal property and certain
7services; and
8 WHEREAS, these taxes extend to transactions involving remote dealers who meet
9certain criteria, and state law establishes a program for registration of these dealers who meet
10certain criteria involving engaging in business and maintaining a market in this state; and
11 WHEREAS, the United States Supreme Court has issued a decision in the South
12Dakota v. Wayfair Inc, Overstock.Com, Inc., and Newegg Inc., No. 17-494 (U.S. filed
13October 2, 2017) case, which decision has broad implications concerning the authority for
14state and local governments to require the collection and remittance of taxes on transactions
15involving a remote dealer that occur within their jurisdiction; and
16 WHEREAS, sales and use taxes have been remitted to the state for some time by
17certain remote dealers, and state law requires strict confidentiality of certain tax information
18related to specific taxpayers; and
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HLS 183ES-124 ORIGINAL
1 WHEREAS, the legislature annually faces the challenge of providing sufficient
2resources to support state government operations and at the same time protecting the
3interests of taxpayers through imposition of the lowest possible tax burden; and
4 WHEREAS, aggregated data concerning the magnitude of these tax collections
5would be of use to the legislature as it considers policies to balance the needs of the state fisc
6using existing resources; and
7 WHEREAS, the technological tools available to the Department of Revenue should
8allow for the aggregation of data concerning these tax collections so that identification of
9activity related to any particular dealer or taxpayer would be impossible.
10 THEREFORE, BE IT RESOLVED that the Legislature of Louisiana does hereby
11urge and request the secretary of the Department of Revenue to provide to the legislature
12aggregated data concerning the magnitude of sales and use tax collections remitted by
13remote dealers on transactions in Louisiana.
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)]
HR 7 Original 2018 Third Extraordinary Session DeVillier
Urges and requests the secretary of the Dept. of Revenue to provide aggregated data
concerning the magnitude of sales and use tax collections remitted on transactions involving
remote dealers to the legislature.
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