House Bill No. HLS 243ES-18, introduced by Representative Riser, amends Louisiana's sales and use tax laws by redefining the term "dealer" to include new criteria for service providers not previously subject to sales tax before January 1, 2025. The bill exempts individuals with gross revenue from these services not exceeding $10,000 in a calendar year from tax registration and remittance obligations. However, once their revenue surpasses this threshold, they must comply with all dealer responsibilities. The legislation also repeals several existing definitions and provisions related to sales and use tax, while introducing new definitions for terms associated with taxable services.

Additionally, the bill expands the scope of taxable services to include various categories such as laundry and cleaning services, telecommunications, and personal fitness training, among others. It specifies that taxes will be applied based on the location where services are rendered. A tax credit for cable television and video service providers is also introduced, allowing them to offset local franchise taxes based on their gross receipts. The bill imposes a sales and use tax on the newly enumerated services effective February 1, 2025, and includes provisions for waiving penalties for those who fail to collect or report sales tax on services that were not taxable prior to this date. Overall, the bill aims to enhance revenue collection while providing clear guidelines for service providers regarding their tax obligations.

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