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)]
CONFERENCE COMMITTEE REP ORT DIGEST
HB 11 2020 First Extraordinary Session Stefanski
Keyword and oneliner of the instrument as it left the House
TAX/SALES & USE: Provides for the amount of compensation persons required to collect state
sales and use tax may deduct for remitting taxes (Item #30)
Report adopts Senate amendments to:
1. Change the effective date to August 1, 2020.
Report rejects Senate amendments which would have:
1. Changed the maximum aggregate dealer compensation amount for a dealer from $1,500 to
$1,200 per calendar month.
Report amends the bill to:
1. Change the amount dealers may deduct and retain for the purpose of compensating the dealer
for accounting for and remitting the tax from 1.1% to 1.05%.
Digest of the bill as proposed by the Conference Committee
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 dealer for accounting for and remitting the tax.
Proposed law changes the amount dealers may deduct and retain from .935% to 1.05% of the total
amount of taxes due.
Present law provides that the calculation of the compensation shall be based only on the taxes levied
pursuant to present law (R.S. 47:302, 321, 331, and R.S. 51:1286). Proposed law retains present law. Effective August 1, 2020.
(Amends R.S. 47:306(A)(3)(a))