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