2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:339. Louisiana Sales and Use Tax Commission for Remote Sellers

RS 47:339 - Louisiana Sales and Use Tax Commission for Remote Sellers
A. The Louisiana Sales and Use Tax Commission for Remote Sellers, hereinafter referred to as "commission", is 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. The commission shall:
(1) Promote, to the extent feasible and in accordance with law, uniformity and simplicity in sales and use tax compliance in Louisiana, while reserving to political subdivisions their authority to impose and collect sales and use taxes as provided in Article VI, Section 29 of the Constitution of Louisiana and other laws.
(2) Serve as the single entity in Louisiana to require remote sellers and their designated agents to collect from customers and remit to the commission, sales and use taxes on remote sales sourced to Louisiana on the uniform Louisiana state and local sales and use tax base established by Louisiana law with respect to any federal law as may be enacted by the United States Congress authorizing states to require remote sellers to collect and remit state and local sales and use taxes on their sales in each state or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state, except those remote sellers who qualify for exceptions as may be provided by federal law.
(3) Provide the minimum tax administration, collection, and payment requirements required by federal law with respect to the collection and remittance of sales and use tax imposed on remote sales.
(4) Establish a fiscal agent solely for the purpose of remote seller remittances.
B. As used in this Chapter, unless the context clearly indicates otherwise, the following terms shall be defined as follows:
(1) "Commission" means the Louisiana Sales and Use Tax Commission for Remote Sellers.
(2) "Executive director" means the executive director of the commission. The executive director of the Louisiana Uniform Local Sales Tax Board shall serve ex-officio as executive director of the commission unless otherwise directed by the commission.
(3) "Federal law" shall mean any federal law as may be enacted by the United States Congress authorizing states to require remote sellers, except those remote sellers who meet exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state.
(4) "Local taxing authority" and "local" means those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes.
(5) The term "person" shall have the meaning provided for in R.S. 47:301(8) for all purposes in state and local sales and use tax law.
(6) The term "remote sale" means a sale that is made by a remote seller for delivery into Louisiana. The term "non-remote sale" means a sale that is not a remote sale.
(7) The term "remote seller" means a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any tangible personal property, products transferred electronically, or services for delivery within Louisiana, but does not have physical presence in Louisiana. The term "remote seller" includes "marketplace facilitators" as defined by R.S. 47:340.1. The term "non-remote seller" means a seller that is not a remote seller.
(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the state of Louisiana under the provisions of Title 47 of the Louisiana Revised Statutes of 1950, and the sales and use taxes levied by local taxing authorities in Louisiana under the provisions of the Constitution of Louisiana, statutory laws authorizing the imposition of such taxes, and local sales and use tax ordinances.
Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2018, 2nd Ex. Sess., No. 5, §1, eff. June 12, 2018; Acts 2019, No. 360, §1; Acts 2020, No. 216, §1, eff. July 1, 2020.
NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2, and Acts 2019, No. 360, §§ 2, 3, re: applicability.