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
(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.