House Bill No. HLS 243ES-18, introduced by Representative Riser, amends Louisiana's sales and use tax laws by modifying R.S. 47:301(14) and introducing new definitions and provisions regarding the taxation of services. A significant change is the exemption of individuals selling taxable services with gross revenues not exceeding $10,000 during the calendar year from being classified as "dealers," effective January 1, 2025. Once their revenue surpasses this threshold, they must register and comply with sales tax obligations. The bill also repeals several existing definitions related to sales and use tax, aiming to clarify the scope of taxable services and establish exemptions.

The legislation expands the list of taxable services to include accommodations, admissions to events, parking services, and various cleaning and personal services, such as laundry, car washes, and personal fitness training. These services will be taxed at the location where they are rendered. Additionally, the bill introduces a tax credit for cable television and satellite service providers to offset local franchise taxes and waives penalties for those who fail to collect or report sales tax on previously non-taxable services. Overall, the bill seeks to modernize the tax code, broaden the tax base, and enhance revenue collection for the state while providing relief to specific service providers.

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