House Bill No. by Representative McFarland amends the definition of "marketplace facilitator" in Louisiana law to include "accommodations intermediaries." An accommodations intermediary is defined as a person who facilitates the provision of accommodations to transient guests through a marketplace they control, but is not the owner or manager of the accommodation itself. This change expands the responsibilities of marketplace facilitators to include those who facilitate the rental of accommodations, thereby requiring them to collect and remit state and local sales and use taxes on remote sales.

The bill retains the existing definitions and responsibilities of marketplace facilitators while specifically adding accommodations intermediaries to the list of those required to comply with tax collection and remittance obligations. The effective date for this amendment is set for July 1, 2025. This legislative change aims to ensure that all entities involved in facilitating remote sales, including those in the accommodations sector, are held accountable for tax compliance.

Statutes affected:
HB374 Original: 47:1(A)