Louisiana Revised Statutes 47:306.4 – Registration of dealers; sale, lease, or rental through online forums
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Terms Used In Louisiana Revised Statutes 47:306.4
- Dealer: includes every person who manufactures or produces tangible personal property for sale at retail, for use, or consumption, or distribution, or for storage to be used or consumed in a taxing jurisdiction. See Louisiana Revised Statutes 47:301
- Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
- Use tax: includes the use, the consumption, the distribution, and the storage as herein defined. See Louisiana Revised Statutes 47:301
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 La. Rev. Stat. 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.