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.
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))