Louisiana – June 2019 Remote Sellers Commission Metting Brings Good News and… No News

Monday’s meeting in Baton Rouge of the Louisiana Sales and Use Tax Commission for Remote Sellers included two pieces of good news for just about everyone involved in or affected by the state’s effort to centralize the collection and remittance of sales taxes for remote sales. Unfortunately, there still remains a lack of clarity as to exactly who will be subject to the remote seller provisions of Act No. 5 of the 2018 2nd Extraordinary Session (“Act 5”) and HB 547, (signed into law by Governor Edwards on June 17, 2019 and designated as Act No. 360)… but let’s get to that in a moment. First, the Technology Sub-Committee reported that it is close to completing the local tax matrix. When finished, the matrix will include all of the sales tax rates for all of the state’s local sales tax jurisdictions, as well as relevant exemptions and exclusions. Second, the Committee also reported that the draft central sales tax return is nearing completion. This return will be used by qualifying remote sellers to report and remit sales taxes collected on remote sales of items delivered into Louisiana.


the national law review
by andre burvant
June 24, 2019