2023 Louisiana Laws › Revised Statutes › Title 47 - Revenue and Taxation › §47:339.1. Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales

RS 47:339.1 - Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
A. In addition to the duties of the commission pursuant to R.S. 47:339, the commission shall:
(1) Develop a single electronic return for all state and local sales and use taxes in consultation with the Louisiana Uniform Local Sales Tax Board and the Department of Revenue.
(2) Have the authority to enter into contracts with collectors of local sales and use tax and state sales and use tax for the collection of tax from qualifying nonremote sellers. The tax monies received pursuant to these contracts shall, at all times, be and remain the property of the respective taxing authorities.
(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 nonremote sales that the commission is authorized by contract to collect.
(4) Establish a fiscal agent for the purpose of nonremote sales and use tax remittances.
B. Definitions.
(1) "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.
(2) "Nonremote sale" means a sale that is made by a nonremote seller that is not a remote sale.
(3) "Nonremote seller" means a seller that is not a remote seller.
(4) "Remote sale" means a sale that is made by a remote seller for delivery into Louisiana.
(5) "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 taxable tangible personal property, products transferred electronically, or services for delivery within Louisiana, but does not have a physical presence in Louisiana. The term "remote seller" includes "marketplace facilitators" as defined in R.S. 47:340.1.
(6) "Qualifying nonremote sale" means a sale by a qualifying nonremote seller in a parish that has entered into a contract for collection by the commission pursuant to Paragraph (A)(2) of this Section.
(7) "Qualifying nonremote seller" means 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.
(8) "Sales and use taxes" and "taxes" shall mean the sales and use taxes levied by the state of Louisiana under the provisions of this Title 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.
C.(1) Notwithstanding the provisions of Subsection A of this Section, the commission shall not begin development of the single electronic return and the implementation of the other duties set forth in Subsection A of this Section until either a local collector or the Department of Revenue executes a contract pursuant to this Section with the commission. Once a contract is executed, the single electronic return shall be available to taxpayers on the first day of the second calendar quarter after the contract is executed.
(2) If the commission certifies at a joint meeting of the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means that the commission has insufficient funds available from R.S. 47:340(E)(3) to meet the deadline set forth in Paragraph (1) of this Subsection for the development, the commission may request an extension of the deadline from the committees until funds are available either through R.S. 47:340(E)(3) or an appropriation.
Acts 2022, No. 685, §1, eff. Jan. 1, 2023.