Sales/Use/Indirect:
Louisiana: New Law Broadens Reach of Remote Sellers Commission and Streamlines Local Tax System

S.B. 235 (Act 685), signed by gov. 6/18/22. Effective January 1, 2023, new law broadens the authority of the Louisiana Sales and Use Tax Commission for Remote Sellers to also collect and audit “non-remote” state and local sales tax upon execution of a contract with respective Louisiana local taxing authorities, with the underlying goal of creating and eventually implementing a centralized system for Louisiana sales tax administration for both in-state and out-of-state sellers at the state and local levels.

S.B. 95 (Act 596), signed by gov. 6/18/22. Effective July 1, 2022, new law requires the Louisiana Uniform Local Sales Tax Board (Board) to implement and coordinate a Louisiana multi-parish audit program for local sales and use taxes, and includes provisions for the program’s operation (e.g., requires the Board to hire and compensate tax auditors and limits local government authority to audit taxpayers when opting out of a multi-parish audit).

S.B. 244 (Act 669), signed by gov. 6/18/22. Effective August 1, 2022, new law directs the Louisiana Legislative Auditor and Uniform Local Sales Tax Board to develop a standard reporting schedule for single collectors of sales and use tax that are paid a collection fee; such schedule must mandate that the collector provide information about collection and disbursement methods and the actual cost of collecting sales and use tax. Please contact us with any questions.