Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)
Provides for the rate of the state sales and use tax and for exemptions, exclusions, credits, and rebates claimed against sales and use taxes; and provides for a flat rate of income tax for individuals, estates, and trusts, increases the standard deduction, and modifies or repeals certain income tax deductions and credits (Items #5, 6, and 8) (EN SEE FISC NOTE 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
Requires registration, permitting, tax collection, and reporting by certain persons doing business, and facilitating and maintaining a market in Louisiana (Item #30)