Louisiana – Notification Requirement Set To Begin July 1, 2017

SALT Report 3898 – House Bill 1121, which is set to begin July 1, 2017, applies to remote retailers with annual cumulative gross receipts in Louisiana that exceed $50,000.

On June 17, 2016, legislation was signed by Louisiana Governor John Bel Edwards establishing notification and reporting requirements relative to retail sales made in Louisiana by remote retailers. Specifically, the legislation requires that remote retailers are subject to the following notification and reporting requirements:

  1. A remote retailer must provide a Louisiana purchaser with notice that the purchase is subject to use tax, unless exempt, at the time of sale.
  2. A remote retailer must send  an annual notice by January 31st of each year to a Louisiana purchaser containing the amount paid for purchases in the proceeding calendar year.
  3. A remote retailer must file an annual statement with the Department of Revenue by March 1st of each year that includes the total amount paid by the purchaser in the past calendar year. The statement must not contain any detail as to specific property and services purchased.

For More Information:
HB 1121