ENROLLED
ACT No. 27
2020 First Extraordinary Session
HOUSE BILL NO. 11
BY REPRESENTATIVE STEFANSKI
1 AN ACT
2 To amend and reenact R.S. 47:306(A)(3)(a), relative to the compensation of persons
3 required to collect state sales and use tax; to provide for the amount of compensation
4 persons required to collect state sales and use tax may deduct for the purpose of
5 remitting sales and use taxes; to provide for certain requirements and limitations;
6 and to provide for related matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:306(A)(3)(a) is hereby amended and reenacted to read as follows:
9 ยง306. Returns and payment of tax; penalty for absorption
10 A. General provisions.
11 * * *
12 (3)(a) For the purpose of compensating the dealer in accounting for and
13 remitting the tax levied by this Chapter, each dealer shall be allowed .935 one and
14 five hundredths percent of the amount of tax due and accounted for and remitted to
15 the secretary in the form of a deduction in submitting his report and paying the
16 amount due by him, provided the amount of any credit claimed for taxes already paid
17 to a wholesaler shall not be deducted in computing the commission allowed the
18 dealer hereunder. The aggregate state compensation for a dealer who operates one
19 or more business locations within Louisiana shall not exceed one thousand five
20 hundred dollars per calendar month. This compensation shall be allowed only if the
21 payment of the dealer is timely paid and the return is timely filed. Notwithstanding
22 any other provision of law, the calculation of this deduction shall be based only on
Page 1 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions. HB NO. 11 ENROLLED
1 the taxes levied pursuant to R.S. 47:302, 321, 331, and R.S. 51:1286. There shall be
2 no compensation for the taxes accounted for and remitted pursuant to R.S. 47:321.1
3 or any other sales tax levied by the state.
4 * * *
5 Section 2. This Act shall become effective August 1, 2020.
SPEAKER OF THE HOUSE OF REPRESENTATIVES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED:
Page 2 of 2
CODING: Words in struck through type are deletions from existing law; words underscored
are additions.