Provides relative to collection of sales tax on remote sales (EN SEE FISC NOTE GF EX See Note)
Provides for sales and use tax collection by marketplace facilitators. (7/1/20) (EN SEE FISC NOTE GF RV See Note)
Provides relative to requirements for dealers and marketplace facilitators to collect and remit sales and use taxes (EN SEE FISC NOTE GF RV See Note)
Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EG SEE FISC NOTE LF RV See Note)
To provide for the collection of local sales and use tax and local automobile rental tax on the lease or rental of a motor vehicle or automobile from lease facilitators
Provides relative to the collection and administration of sales and use taxes. (gov sig)
Requires registration, permitting, tax collection, and reporting by certain persons doing business, and facilitating and maintaining a market in Louisiana (Item #30)
Provides relative to third-party sellers on the online marketplace. (8/1/20)