Louisiana Revised Statutes 47:339.1 – Louisiana Sales and Use Tax Commission for Remote Sellers; nonremote sales
Terms Used In Louisiana Revised Statutes 47:339.1
- Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
- Commission: means the Louisiana Sales and Use Tax Commission for Remote Sellers. See Louisiana Revised Statutes 47:339
- Contract: A legal written agreement that becomes binding when signed.
- 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 exceptions provided by federal law, to collect and remit sales and use taxes on remote sales for delivery into Louisiana or a decision by the United States Supreme Court overrules the physical presence requirement for a remote seller to collect and remit state and local sales and use tax on remote sales for delivery into the state. See Louisiana Revised Statutes 47:339
- Joint meeting: An occasion, often ceremonial, when the House and Senate each adopt a unanimous consent agreement
- Jurisprudence: The study of law and the structure of the legal system.
- 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. See Louisiana Revised Statutes 47:339
- Personal property: All property that is not real property.
- remote sale: means a sale that is made by a remote seller for delivery into Louisiana. See Louisiana Revised Statutes 47:339
- remote seller: includes "marketplace facilitators" as defined by Louisiana Revised Statutes 47:339
- 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. See Louisiana Revised Statutes 47:339
A. In addition to the duties of the commission pursuant to La. Rev. Stat. 47:339, the commission shall:
(1) Develop a single electronic return for all state and local sales and use taxes in consultation with the Louisiana Uniform Local Sales Tax Board and the Department of Revenue.
(2) Have the authority to enter into contracts with collectors of local sales and use tax and state sales and use tax for the collection of tax from qualifying nonremote sellers. The tax monies received pursuant to these contracts shall, at all times, be and remain the property of the respective taxing authorities.
(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 nonremote sales that the commission is authorized by contract to collect.
(4) Establish a fiscal agent for the purpose of nonremote sales and use tax remittances.
B. Definitions.
(1) “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.
(2) “Nonremote sale” means a sale that is made by a nonremote seller that is not a remote sale.
(3) “Nonremote seller” means a seller that is not a remote seller.
(4) “Remote sale” means a sale that is made by a remote seller for delivery into Louisiana.
(5) “Remote seller” means a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, products transferred electronically, or services for delivery within Louisiana, but does not have a physical presence in Louisiana. The term “remote seller” includes “marketplace facilitators” as defined in La. Rev. Stat. 47:340.1.
(6) “Qualifying nonremote sale” means a sale by a qualifying nonremote seller in a parish that has entered into a contract for collection by the commission pursuant to Paragraph (A)(2) of this Section.
(7) “Qualifying nonremote seller” means a nonremote seller that has a physical location in this state and is registered to file and remit local sales and use taxes pursuant to a local ordinance in two or more parishes.
(8) “Sales and use taxes” and “taxes” shall mean the sales and use taxes levied by the state of Louisiana under the provisions of this Title 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.
C.(1) Notwithstanding the provisions of Subsection A of this Section, the commission shall not begin development of the single electronic return and the implementation of the other duties set forth in Subsection A of this Section until either a local collector or the Department of Revenue executes a contract pursuant to this Section with the commission. Once a contract is executed, the single electronic return shall be available to taxpayers on the first day of the second calendar quarter after the contract is executed.
(2) If the commission certifies at a joint meeting of the Senate Committee on Revenue and Fiscal Affairs and the House Committee on Ways and Means that the commission has insufficient funds available from La. Rev. Stat. 47:340(E)(3) to meet the deadline set forth in Paragraph (1) of this Subsection for the development, the commission may request an extension of the deadline from the committees until funds are available either through La. Rev. Stat. 47:340(E)(3) or an appropriation.
Acts 2022, No. 685, §1, eff. Jan. 1, 2023.