This bill amends and reenacts R.S. 47:340.1(A) and enacts R.S. 47:340.1(G) to enhance the collection and remittance of sales and use taxes, particularly focusing on remote sales. It introduces new definitions, including "accommodations intermediary," which refers to individuals or entities that facilitate the provision of accommodations to transient guests through a marketplace. The bill also clarifies the role of marketplace facilitators and includes specific provisions for the remittance of local occupancy taxes by accommodations intermediaries starting January 1, 2026.

Additionally, the bill outlines the responsibilities of marketplace facilitators in collecting and remitting sales and use taxes, as well as hotel and motel occupancy taxes. It specifies that accommodations intermediaries must adhere to the same rules and administration as other marketplace facilitators when remitting these taxes. The effective date for this legislation is set for July 1, 2025.

Statutes affected:
HB374 Original: 47:1(A)
HB374 Engrossed: 47:1(A)
HB374 Enrolled: 47:1(A)
HB374 Act 82: 47:1(A)