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 sellers, ensuring that accommodations intermediaries are recognized as marketplace facilitators under specific conditions. Additionally, it defines terms related to local occupancy taxes and local taxing authorities.

Furthermore, the bill mandates that starting January 1, 2026, accommodations intermediaries that remit sales and use taxes will also be required to remit hotel and motel occupancy taxes to the Louisiana Sales and Use Tax Commission. This requirement aligns with the existing rules and administration outlined in the chapter. The bill is set to take effect on 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)