§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 and amounts
retained for expenses as defined in Paragraph (3) of this Subsection, to the appropriate taxing
jurisdiction by electronic funds to the designated bank account of that jurisdiction 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 jurisdiction 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 remote 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 remote sales as
collected by the commission prior to monthly distribution to the state and local collectors.
The commission shall have no authority to retain these monies unless and until a federal law
authorizing states to require remote sellers and their agents to collect state and local sales and
use taxes on their sales in each state has been enacted and becomes effective.
F. The commission shall develop rules and procedures in accordance with the
Administrative Procedure Act with respect to implementation of the provisions of this
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
sourced to Louisiana.
(2) To serve as the central, single agency to which remote sellers shall make state and
local sales and use tax remittances.
(3) To assign and direct a single audit of remote sellers for the state and all local
(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.
(5) To conduct administrative hearings as requested by aggrieved remote 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 to register with the commission.
(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.
(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
(10) To sue and be sued.
H. Nothing in this Chapter shall be construed to:
(1) Authorize or require any expenditure unless and until a federal law authorizing
states to require remote sellers and their agents to collect state and local sales and use taxes
on their sales in each state has been enacted and becomes effective.
(2) Limit the right of local taxing authorities to levy and collect sales and use taxes
as provided in the Constitution of Louisiana, statutory law, and jurisprudence.
(3) Authorize the commission to exercise any right or perform any function presently
exercised by local sales and use tax authorities under present law.
(4) Create, repeal, or amend any local tax exclusions or exemptions.
(5) Authorize the commission to grant local tax amnesty.
(6) 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.
(7) Require local taxing authorities to make refunds, give tax credit, waive penalties,
or waive audit costs.
(8) Repeal or amend any provisions of any local tax ordinances.
(9) Extend to any local taxes any state exclusions, exemptions, credits, rebates, or
other tax relief provisions that do not presently apply to local taxes.
(10) Repeal or amend any provision of the Uniform Local Sales Tax Code, R.S.
47:337.1, et seq.
(11) Make the state of Louisiana a member of the Streamlined Sales and Use Tax
(12) Authorize the commission to serve as a central state collection agency for local
sales and use taxes.
(13) Limit any statutory and ordinal provisions in place as of June 16, 2017, that
require dealers and taxpayers, with respect to non-remote sales, to pay and remit directly to
the single sales and use tax collector in each parish the sales and use taxes due to each local
taxing authority within each parish.
(14) Limit or amend any provision of R.S. 47:1508 and 1508.1.
I. The Louisiana State Law Institute is hereby authorized and requested to review all
statutes which contain phrases being changed by this Chapter and in all locations it deems
appropriate change the references, particularly those that apply to the levy and collection of
state and local sales and use taxes.
Acts 2017, No. 274, §2, eff. June 16, 2017.