HLS 25RS-829 ORIGINAL
2025 Regular Session
HOUSE BILL NO. 374
BY REPRESENTATIVE MCFARLAND
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
TAX/SALES & USE: Includes accommodations intermediaries within the definition of a
marketplace facilitator for purposes of collection and remittance of sales and use
taxes on remote sales
1 AN ACT
2To amend and reenact R.S. 47:340.1(A), relative to collection and remittance of sales and
3 use taxes; to provide for the collection and remittance of taxes on certain remote
4 sales; to provide for definitions; to provide for an effective date; and to provide for
5 related matters.
6Be it enacted by the Legislature of Louisiana:
7 Section 1. R.S. 47:340.1(A) is hereby amended and reenacted to read as follows:
8 ยง340.1. Marketplace facilitators; collection and remittance of state and local sales
9 and use tax
10 A. Definitions. For purposes of this Section, the following words and phrases
11 shall have the following meanings, unless the context clearly indicates otherwise:
12 (1) "Accommodations intermediary" means a person other than the owner,
13 operator, or manager of a sleeping room, cottage, cabin, room, suite, condominium,
14 townhouse, rental house, or other accommodation who facilitates the furnishing of
15 an accommodation to a transient guest through a marketplace owned, operated, or
16 otherwise controlled by the person. An accommodations intermediary shall be
17 considered a "marketplace facilitator" pursuant to the provisions of Subparagraph
18 (5)(a) of this Subsection. An accommodations intermediary shall not include any
19 person included in Subparagraph (5)(b) of this Subsection.
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are additions. HLS 25RS-829 ORIGINAL
HB NO. 374
1 (1)(2) "Affiliate" means an entity that owns more than five percent of the
2 other entity or both entities are subject to the control of a common entity that owns
3 more than five percent of each of the other entities.
4 (2)(3) "Commission" means the Louisiana Sales and Use Tax Commission
5 for Remote Sellers set forth in this Chapter.
6 (3)(4) "Marketplace" means any physical or electronic platform or forum,
7 owned, operated, or otherwise controlled by the marketplace facilitator, through
8 which a marketplace seller may sell or offer for sale tangible personal property,
9 digital products, or sales of services for delivery into Louisiana.
10 (4)(a)(5)(a) "Marketplace facilitator" means any person, including an
11 accommodations intermediary, that facilitates a sale for a marketplace seller through
12 a marketplace, owned, operated, or otherwise controlled by the person, by any of the
13 following:
14 (i) Offering for sale through any means, by a marketplace seller, tangible
15 personal property or sales of services for delivery into Louisiana.
16 (ii) Collecting payment from the purchaser and transmitting all or part of the
17 payment to the marketplace seller, regardless of whether the person receives
18 compensation or other consideration in exchange for facilitating the sale or providing
19 any other service directly or indirectly through any agreement or arrangement with
20 one or more third parties.
21 (b) "Marketplace facilitator" shall not include any of the following:
22 (i) A payment processor that only handles the processing of payments
23 between the marketplace facilitator and the purchaser.
24 (ii) A platform or forum that provides advertising services, including listing
25 products for sale, so long as the advertising service platform or forum does not also
26 engage directly or indirectly through one or more affiliated persons in the activities
27 described in Item (a)(ii) of this Paragraph.
28 (iii) A derivatives clearing organization, a designated contract market,
29 foreign board of trade or swap execution facility, registered with the Commodity
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HB NO. 374
1 Futures Trading Commission (CFTC registered platforms), and any clearing
2 members, futures commission merchants, or brokers when using the services of
3 CFTC registered platforms.
4 (iv) Any person who offers or facilitates the furnishing of sleeping rooms,
5 cottages or cabins by hotels or who offers or facilitates the furnishing of rental cars
6 by rental car companies.
7 (5)(6) "Marketplace seller" means a person who sells or offers for sale
8 tangible personal property, digital products, or sales of services for delivery into
9 Louisiana through a marketplace that is owned, operated, or controlled by a
10 marketplace facilitator.
11 (6)(7) "Remote sale" means a sale made by a remote seller or a sale
12 facilitated by a marketplace facilitator.
13 (7)(8) "Remote seller" means a seller who sells for sale at retail, use,
14 consumption, distribution, or for storage to be used for consumption or distribution
15 any taxable tangible personal property, products transferred electronically, or
16 services for delivery within Louisiana, but does not have a physical presence in
17 Louisiana.
18 (8)(9) "Secretary" means the secretary of the Department of Revenue.
19 * * *
20 Section 2. This Act shall become effective on July 1, 2025.
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 374 Original 2025 Regular Session McFarland
Abstract: Adds "accommodations intermediaries" to the list of dealers considered
marketplace facilitators for purposes of collecting and remitting state and local sales
and use taxes on remote sales delivered into La.
Present law provides relative to imposition, administration, and collection of state and local
sales and use tax on remote sales. Dealers for remote sales known as marketplace facilitators
are responsible for all obligations imposed on dealers pursuant to present law and are
required to keep records and information required by the La. Sales and Use Tax Commission
for Remote Sellers to ensure proper collection and remittance of sales and use tax.
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HB NO. 374
Present law defines "remote sale", "marketplace", "marketplace seller", "marketplace
facilitator", and other key terms for purposes of present law. Provides that a "marketplace
facilitator", with limited exceptions, means any person that facilitates a sale for a
marketplace seller through a marketplace, owned, operated, or otherwise controlled by the
person, by any of the following:
(1)Offering for sale through any means, by a marketplace seller, tangible personal
property or sales of services for delivery into La.
(2) Collecting payment from the purchaser and transmitting all or part of the payment
to the marketplace seller.
Present law excludes all of the following persons from the definition of "marketplace
facilitator":
(1)A payment processor that only handles the processing of payments between the
marketplace facilitator and the purchaser.
(2)A platform or forum that provides advertising services as long as the advertising
service platform or forum does not also engage directly or indirectly through one or
more affiliated persons in the activities collecting payment from a purchaser and
transmitting the payment to the marketplace seller.
(3)A derivatives clearing organization, a designated contract market, foreign board of
trade or swap execution facility, registered with the Commodity Futures Trading
Commission (CFTC registered platforms), and any clearing members, futures
commission merchants, or brokers when using the services of CFTC registered
platforms.
(4)Any person who offers or facilitates the furnishing of sleeping rooms, cottages, or
cabins by hotels or who offers or facilitates the furnishing of rental cars by rental car
companies.
Proposed law retains present law with respect to the duties and responsibilities of
marketplace facilitators but changes the definition of "marketplace facilitator" to include an
accommodations intermediary who offers or facilitates the furnishing of sleeping rooms,
cottages, or cabins by hotels.
Proposed law defines an "accommodations intermediary" as a person other than the owner,
operator, or manager of a sleeping room, cottage, cabin, room, suite, condominium,
townhouse, rental house, or other accommodation who facilitates the furnishing of an
accommodation to a transient guest through a marketplace owned, operated, or otherwise
controlled by the person.
Effective July 1, 2025.
(Amends R.S. 47:340.1(A))
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