House Bill No. HLS 243ES-18, introduced by Representative Riser, seeks to amend Louisiana's sales and use tax laws by introducing new definitions and provisions for the taxation of specific services while repealing certain existing definitions. A significant change is the introduction of a new definition of "dealer," which exempts individuals whose gross revenue from the sale of certain taxable services does not exceed $10,000 during the calendar year. Once this threshold is surpassed, these individuals will be required to register and comply with sales tax obligations. The bill also outlines various services that will now be subject to state and local sales and use tax, including accommodations, admissions to events, and various cleaning and maintenance services.

Additionally, the bill expands the scope of taxable services to include personal fitness training, pet grooming, and photography, while specifying that waste collection and disposal services will remain exempt. It provides a tax credit for cable and video service providers to offset local franchise taxes, and it waives penalties for individuals who fail to collect or report sales and use tax on services that were not taxable prior to February 1, 2025. The legislation aims to modernize the tax code by broadening the tax base to include previously exempt services, thereby generating additional revenue for the state while providing transitional relief to service providers.

Statutes affected:
HB9 Original: 47:301(14)
HB9 Engrossed: 47:301(14)