§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
des
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§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 in accordance with 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) "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) "Remote sale" means a sale that is made by a remote seller for delivery into
Louisiana.
(7) "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, digital products, 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.
(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.
NOTE: See Acts 2018, 2nd Ex. Sess., No. 5, §2, and Acts 2019, No. 360, §§ 2, 3,
re: applicability.