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)]
HB 11 Original 2020 First Extraordinary Session Stefanski
Abstract: Changes the amount of compensation persons required to collect and remit state sales and
use taxes may deduct for collecting and remitting sales and use taxes.
Present law imposes a 4.45% state tax upon the sale, use, consumption, storage, or rental of certain
tangible personal property and services.
Present law provides that the dealer shall be allowed to deduct and retain .935% of the total amount
of taxes due for the purpose of compensating the deal for accounting for and remitting the tax.
Proposed law changes the amount dealers may deduct and retain to 1.1% of the total amount of taxes
due.
Present law further provides the aggregate state compensation for a dealer shall not exceed $1,500
per calendar month. Proposed law retains present law.
Present law provides that the calculation of the compensation shall be based only on the taxes levied
pursuant to R.S. 47:302, 321, 331, and R.S. 51:1286. Proposed law retains present law.
(Amends R.S. 47:306(A)(3)(a))