§ 47:340 — Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers

Louisiana § 47:340

• Jurisdiction: Louisiana
• Title 47: Revenue and Taxation

Text

§340. Louisiana Sales and Use Tax Commission for Remote Sellers; members; powers
A. The duties of the commission shall be exercised and discharged under the
supervision and direction of a commission with voting power and a non-voting executive
director, all of whom shall be appointed and shall serve as provided in this Section:
B. The commission shall be comprised of eight voting commissioners as follows:
(1) The secretary of the Department of Revenue.
(2) Three employees or other officials of the Department of Revenue as appointed
by the secretary.
(3) The members of the Louisiana Uniform Local Sales Tax Board appointed as
provided in R.S. 47:337.102(B)(1)(e) through (h). In the absence of such a member, the
chairman of the Louisiana Uniform Local Sales Tax Board may appoint a designee to attend
commission meetings and vote on their behalf. A person eligible to serve as a designee shall
be a permanent member of the board.
C. The commission shall elect its own chairman, vice chairman, and such other
officers as its rules may direct.
D.(1) The commission shall meet as often and at such locations as directed by the
chairman, who shall provide timely notice to the public as to the time and location of each
meeting. A majority of the commission membership shall constitute a quorum for the
transaction of business and no action shall be taken by the commission unless approved by
a majority vote of the members present.
(2) The domicile of the commission shall be East Baton Rouge Parish. The
commission may meet and conduct commission business at other locations within the state
of Louisiana as it may from time to time determine, after timely notice to those persons who
may be affected by the change in location.
E.(1) The commission shall select and employ an executive director who shall serve
at the pleasure of the commission. The executive director, under and subject to the direct
supervision and control of the commission, shall direct the day-to-day administration and
enforcement of all laws, rules, policies, and regulations which it is the duty of the
commission to administer and enforce. The executive director shall receive compensation
and benefits as may be determined and fixed by the commission. The executive director may
employ professional and administrative staff and set their rate of compensation and benefits,
plus necessary expenses incurred in performing their duties, as may be approved by the
commission. The commission may enter into a joint services agreement with any other
agency, board, or political subdivision concerning the performance of its functions.
(2) The commission shall monthly remit monies, less any refunds, fees owed to the
board pursuant to the provisions of R.S. 47:337.102(C)(1)(k), and amounts retained for
expenses as defined in Paragraph (3) of this Subsection, to the appropriate state or local
collector by electronic funds to the designated bank account of that state or local collector
on or before the tenth business day of the month following the month of collection. Records
of gross collections, refunds, and amounts retained for expenses shall be made accessible to
the respective state or local collector on a monthly basis.
(3) The commission and its operations shall be funded by an amount equal to actual
expenses incurred which amount shall not exceed one percent of the total amount of state and
local sales and use tax collected on sales by the commission. Subject to the limitations
provided in this Paragraph, this amount shall be retained by the commission on a monthly
basis from current collections of state and local sales tax on sales as collected by the
commission prior to monthly distribution to the state and local collectors. Upon distribution
of the local sales and use tax collected from sellers by the commission, the local collectors
may retain the usual and customary percentage of collections in accordance with local
ordinances or agreements.
(4) Upon the request of a state or local collector, the commission shall provide
taxpayer information and associated taxpayer history maintained by the commission to the
state or local collector in accordance with R.S. 47:1508.
(5)(a) If use tax collections pursuant to R.S. 47:302(K) yield insufficient revenue to
fulfill the dedication for the adjudication of local sales and use tax matters that is made
pursuant to R.S. 47:302(K)(7) for interagency transfers to the Department of State Civil
Service, Board of Tax Appeals, Local Tax Division, the remaining amount necessary to
satisfy the dedication shall be considered an actual expense of this commission pursuant to
Paragraph (3) of this Subsection, and payment of the interagency transfer due shall be made
from local sales and use tax collections of the commission within the first thirty days of the
fiscal year.
(b) A part of the interagency transfer due pursuant to Section 2 of Act No. 198 of the
2014 Regular Session of the Legislature may be designated as an actual expense of the
commission pursuant to Paragraph (3) of this Subsection, and payment of that designated
part may be made from state sales and use tax collections of the commission pursuant to a
written agreement with the secretary.
(6)(a) The commission is authorized to enter into a cooperative endeavor agreement
for the purposes specified in R.S. 47:1439(F)(3), and any payments due pursuant thereto shall
be added to any amounts due pursuant to Paragraph (5) of this Subsection.
(b) Any amount due pursuant to this Paragraph or Paragraph (5) of this Subsection
shall be in addition to any amounts otherwise retained pursuant to Paragraph (3) of this
Subsection.
F.(1) The commission shall develop rules and procedures in accordance with the
Administrative Procedure Act with respect to implementation of the provisions of this
Chapter. Unless contrary to a rule adopted in accordance with this Subsection, the provisions
of Chapter 18 of this Subtitle may be utilized by the commission, or its duly authorized
agents and employees, in the exercise of any power authorized by this Section in the same
manner that the provisions of Chapter 18 of this Subtitle may be utilized by the secretary.
(2) The commission, or its duly authorized agents and employees, may take any
action related to the collection of tax within its jurisdiction that the secretary in Chapter 18
of this Subtitle is authorized to take and any person aggrieved by any such action shall have
the same rights, including appeal or review as provided for in Chapter 18 of this Subtitle.
(3) Any consideration of a request for refund and any appeal of the commission's
denial of a refund made to the Board of Tax Appeals shall occur in the same manner and be
subject to the same deadlines as provided for in Chapter 18 of this Subtitle.
(4) The commission shall be considered a state collector for the purposes of R.S.
47:1418(7)(d) and the related provisions of Chapter 17 of this Subtitle.
G. The commission shall have the power, duty, and authority:
(1) To serve as the single entity within the state of Louisiana responsible for all state
and local sales and use tax administration, return processing, and audits for remote sales
delivered into Louisiana and for nonremote sales that the commission is authorized by
contract to collect.
(2) To serve as the central, single agency to which remote sellers shall make state and
local sales and use tax remittances and as the central, single agency to which qualifying
nonremote sellers shall make state and local sales and use tax remittances on nonremote sales
that the commission is authorized by contract to collect.
(3) To assign and direct a single audit of remote sellers for the state and all local
taxing authorities and assign and direct a single audit of qualifying nonremote sellers for all
state and local taxing authorities that have entered into a contract with the commission
pursuant to R.S. 47:339.1.
(4) To serve as the single state of Louisiana agency to represent both state and local
taxing authorities in taking appropriate action to enable Louisiana to participate in programs
designed to allow Louisiana to more efficiently enforce and collect state and local sales and
use taxes on sales made by remote sellers and qualifying nonremote sellers.
(5) To conduct administrative hearings as requested by aggrieved remote sellers and
qualifying nonremote sellers, administer oaths, and make adjustments to assessments when
justified by the facts and the law, and render decisions following such hearings.
(6) To require remote sellers and qualifying nonremote sellers to register with the
commission.
(a) No later than thirty calendar days after surpassing either of the criteria of R.S.
47:301(4)(k)(i), a remote seller shall submit an application for approval to collect state and
local sales and use tax on remote sales for delivery into Louisiana to the commission on a
form prescribed by the commission. A remote seller shall commence collection of state and
local sales and use tax, once notified the commission has approved the application, no later
than sixty days after surpassing either of the criteria of R.S. 47:301(4)(k)(i).
(b) The commission shall publish the date remote sellers are required to be registered
by policy statement as authorized by LAC 61:III.101 no later than thirty days prior to the
effective date of the enforcement. In no event shall the date of enforcement be later than July
1, 2020.
(c) Notwithstanding the duty to register with the commission, the state and local
sales and use tax required to be collected by the remote seller shall be due and payable
monthly. For the purpose of ascertaining the amount of tax payable, all remote sellers shall
transmit to the commission returns on forms prescribed, prepared, and furnished by the
commission showing the gross sales arising from all transactions during the preceding
calendar month, on or before the twentieth day of the month following the month in which
this tax is required to be collected. These returns shall show any further information the
commission may require to correctly compute and collect the tax levied. At the time of
making the return required pursuant to this Subparagraph, every remote seller shall compute
and remit to the commission the required tax due for the preceding calendar month, and
failure to remit the tax shall cause the tax to become delinquent. In the event the tax
becomes delinquent, interest and penalties imposed by this Subtitle shall be an obligation to
be assessed, collected, and enforced against the remote seller in the same manner as if it were
a tax due. The commission shall collect interest and penalties on delinquent taxes and
distribute such collections to the state or local collector in the same manner as provided by
Subsection E of this Section. For purposes of Paragraph (E)(3) of this Section, "state and
local sales and use tax collected on remote sales" shall include interest and penalties
collected on delinquent taxes.
(d) Vendor's compensation shall be allowed as a deduction against tax due if the
return is filed timely on or before the twentieth day of the month following the month of
collection and all tax shown due on the return is remitted on or before the twentieth day of
the month following the month of collection. The commission shall apply each taxing
jurisdiction's specific rate of vendor's compensation as a deduction against tax due and shall
reduce the monthly distribution provided for by Paragraph (E)(2) of this Section accordingly.
(7) To provide to the single tax collector for each parish an annual report of revenues
collected and distributed for the previous calendar year, which report shall be provided on
or before June first of each year.
(8) To enter into agreements to waive or suspend prescription with remote sellers as
to state and local taxes and with qualifying nonremote sellers.
(9) With the consent of the affected local taxing authority, to issue notices of intent
to assess, notices of assessments, enforce collection of local sales and use taxes by distraint
and sale, and institute summary proceedings or ordinary proceedings for collection of local
taxes.
(10) To sue and be sued.
(11) To enter into voluntary disclosure agreements with remote sellers as to state and
local sales and use taxes and with qualifying nonremote sellers.
H. Nothing in this Chapter shall be construed to:
(1) Authorize the commission to promulgate rules, regulations, issue private letter
rulings or give to dealers or taxpayers other advice that is inconsistent with the Constitution
of Louisiana, statutory law, or controlling jurisprudence.
(2) Require local taxing authorities to make refunds, give tax credit, waive penalties,
or waive audit costs.
I. The sums of money collected by remote sellers and nonremote sellers and remitted
to the commission pursuant to R.S. 47:339 and 339.1 for payment of sales and use taxes
imposed by the state and local taxing authorities shall, at all times, be and remain the
property of the respective taxing authorities and deemed held in trust for taxing authorities,
including while in the possession of the commission.
NOTE: See Acts 2019, No. 360, re: applicability.

Legislative History

Acts 2017, No. 274, §2, eff. June 16, 2017; Acts 2019, No. 360, §1; Acts 2019, No. 367, §1, eff. June 18, 2019; Acts 2020, No. 216, §1, eff. July 1, 2020; Acts 2020, No. 278, §1, eff. July 1, 2020; Acts 2022, No. 685, §§1, 2, eff. Jan. 1, 2023; Acts 2023, No. 375, §1, eff. Jan. 1, 2024; Acts 2024, 3rd Ex. Sess., No. 11, §4, eff. Dec. 4, 2024; Acts 2025, No. 327, §1, eff. July 1, 2025; Acts 2025, No. 433, §1, eff. July 1, 2025.