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Rs 47:306.4 Registration Of Dealers; Sale, Lease, Or Rental Through Online Forums

§306.4. Registration of dealers; sale, lease, or rental through online forums

A. The secretary of the Department of Revenue shall promulgate rules and

regulations in accordance with the Administrative Procedure Act to provide for registration

with the department by dealers, as defined in R.S. 47:301(4)(f)(ii), when the transactions

giving rise to the dealer's obligation to collect the state sales and use tax for occupancy at a

residential location is facilitated through an online forum.

B. The secretary shall allocate existing resources for the implementation of this

Section.

Acts 2016, No. 443, §1, eff. July 1, 2016.

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Local Government
Louisiana
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John Bel Edwards
John Bel Edwards
January 11, 2016 -
Democratic
1-225-342-4404
900 North 3rd Street, Baton Rouge, LA, 70802

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