SLS 183ES-42 ENGROSSED
2018 Third Extraordinary Session
SENATE BILL NO. 1
BY SENATOR MORRELL
TAX/SALES. Changes the effective date for the definition of "dealer" for purposes of the
sales and use tax imposed on transactions involving a remote seller. (gov sig)
1 AN ACT
2 To amend and reenact Section 2 of Act No. 5 of the 2018 Second Extraordinary Session of
3 the Legislature and R.S. 47:339(A)(2), relative to sales and use tax; to provide with
4 respect to collection and remittance of sales and use taxes; to provide for the
5 effective date of the definition of dealer; and to provide for related matters.
6 Be it enacted by the Legislature of Louisiana:
7 Section 1. Section 2 of Act No. 5 of the 2018 Second Extraordinary Session of the
8 Legislature is hereby amended and reenacted to read as follows:
9 Section 2. The provisions of this Act shall apply to all taxable periods
10 beginning on or after the date of the final ruling by the United States Supreme Court
11 in South Dakota v. Wayfair Inc, Overstock.Com, Inc., and Newegg Inc., No. 17-494
12 (U.S. filed October 2, 2017) finding South Dakota 2016 Senate Bill No. 106
13 constitutional August 1, 2018.
14 Section 2. R.S. 47:339(A)(2) is hereby amended and reenacted to read as follows:
15 §339. Louisiana Sales and Use Tax Commission for Remote Sellers
16 A. The Louisiana Sales and Use Tax Commission for Remote Sellers,
17 hereinafter referred to as "commission", is created and established within the
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 1
SLS 183ES-42 ENGROSSED
1 Department of Revenue for the administration and collection of the sales and use tax
2 imposed by the state and political subdivisions with respect to remote sales. The
3 commission shall:
4 * * *
5 (2) Serve as the single entity in Louisiana to require remote sellers and their
6 designated agents to collect from customers and remit to the commission, sales and
7 use taxes on remote sales sourced to Louisiana on the uniform Louisiana state and
8 local sales and use tax base established by Louisiana law with respect applicable
9 pursuant to any federal law as may be enacted by the United States Congress or
10 final ruling by the United States Supreme Court authorizing states to require remote
11 sellers to collect and remit state and local sales and use taxes on their sales in each
12 state, except those remote sellers who qualify for exceptions as may be provided by
13 federal law.
14 * * *
15 Section 3. Any provision of Chapter 2-E of Subtitle II of Title 47 of the Louisiana
16 Revised Statutes of 1950 requiring a federal law to be enacted or effective for the provision
17 to become effective shall be effective as of June 21, 2018.
18 Section 4. This Act shall become effective upon signature by the governor or, if not
19 signed by the governor, upon expiration of the time for bills to become law without signature
20 by the governor, as provided by Article III, Section 18 of the Constitution of Louisiana. If
21 vetoed by the governor and subsequently approved by the legislature, this Act shall become
22 effective on the day following such approval.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 1 Engrossed 2018 Third Extraordinary Session Morrell
Present law 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.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 1
SLS 183ES-42 ENGROSSED
Present law applies the definition of dealer to all taxable periods beginning on or after the
date of the final ruling by the United States Supreme Court in South Dakota v. Wayfair Inc,
Overstock.Com, Inc., and Newegg Inc., finding South Dakota 2016 Senate Bill No. 106
constitutional.
Proposed law applies the definition of dealer to all taxable periods beginning on or after
August 1, 2018.
Present law provides for the creation of the Louisiana Sales and Use Tax Commission for
Remote Sellers.
Proposed law retains present law but makes technical changes.
Provides that any provision of Chapter 2-E of Subtitle II of Title 47 of the Louisiana Revised
Statutes of 1950 requiring a federal law to be enacted or effective for the provision to
become effective shall be effective as of June 21, 2018.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends Acts 2018 2nd ES No. 5, §2 and R.S. 47:339(A)(2))
Summary of Amendments Adopted by Senate
Committee Amendments Proposed by Senate Committee on Revenue and Fiscal
Affairs to the original bill
1. Make technical changes effective to the Louisiana Sales and Use Tax
Commission for Remote Sellers.
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Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.