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Rs 47:339 Louisiana Sales And Use Tax Commission For Remote Sellers

CHAPTER 2-E. LOUISIANA SALES AND USE TAX COMMISSION

FOR REMOTE SELLERS

§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) With respect to any federal law as may be enacted by the United States Congress

authorizing states to require remote sellers, except those remote sellers who qualify for the

small seller exceptions as may be provided by federal law, 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.

(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

the small seller exceptions of federal law, to collect and remit sales and use taxes on remote

sales sourced to Louisiana.

(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 "non-remote sale" means a sale that is not a remote sale.

(6) The term "non-remote seller" means a seller that is not a remote seller.

(7) The term "person" shall have the meaning as defined by federal law for purposes

of remote sales but shall retain the meaning as provided in R.S. 47:301(8) for all other

purposes in state and local sales and use tax law.

(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.

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Local Government
Louisiana
3
8
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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

Keywords
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