The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 235 Original 2022 Regular Session Allain
Present law provides for the Louisiana Sales and Use Tax Commission for Remote Sellers,
hereinafter referred to as "commission", created and established within the Department of Revenue
for the administration and collection of the sales and use tax imposed by the state and political
subdivisions with respect to remote sales.
Proposed law retains present law with respect to remote sellers, requires the commission to develop
a single electronic return for all local taxing authorities, and authorizes the commission to enter into
contracts with collectors of local sales and use tax for the collection of tax on sales from qualifying
nonremote sellers.
Proposed law defines "qualifying nonremote seller" as a nonremote seller that has a physical location
in this state and is registered to file and remit local sales and use taxes pursuant to a local ordinance
in two or more parishes.
Proposed law provides that beginning January 1, 2023, agreements to collect remote sales tax under
present law shall be suspended for all taxing authorities until their collector has entered into an
agreement for the collection of tax on non-remote sales.
Present law funds the commission for its actual expenses with up to 1% of the tax collected from
remote sales.
Proposed law authorizes the commission to retain up to 1% of all taxes it collects from both remote
and nonremote sales to fund its operations.
Present law provides for the powers and duties of the commission with respect to remote sales and
remote sellers.
Proposed law retains the commission's present law powers and duties and extends them to nonremote
sales that the commission is authorized under proposed law by contract to collect.
Present law provides for limitations on the authority of the commission with respect to sales other
than remote sales.
Proposed law retains the present law limitations on nonremote sales except for those nonremote sales
that the commission is authorized under proposed law by contract to collect.
Present law provides that taxes on remote sales collected by the commission shall, at all times, be
and remain the property of the respective taxing authorities and deemed held in trust for taxing authorities by the commission.
Proposed law retains present law and extends the provisions to taxes collected on nonremote sales
that the commission is authorized under proposed law by contract to collect.
Proposed law deletes obsolete language in present law that authorized the Law Institute to change
references.
Effective January 1, 2023.
(Amends R.S. 47:340(E)(3), (G)(1) - (5), (6) (intro para), (8), and (11), (H)(3), (12), and (13), and
(I); adds R.S. 47:339.1)