Louisiana – Senate Bill No. 138 Includes Marketplace Facilitators Under The Definition Of Remote Sellers Effective July 1, 2020


On May 28, 2020, the Louisiana Legislature passed S.B. 138 will require marketplace facilitators to collect and remit state and local sales and use taxes if they exceed an economic nexus threshold of $100,000 in sales or 200 transactions in the state in the current or previous calendar year.

Beginning July 1, 2020, the bill directs marketplace facilitators to register with the Louisiana Sales and Use Tax Commission for Remote Sellers (Commission) within 30 days of meeting either threshold and begin collecting the tax within 60 days. Following the Senate’s concurrence to a House floor amendment, the bill will now be sent to Governor John Bel Edwards, who is expected to sign it into law. If enacted, only four states with a sales tax remain that have not enacted a marketplace collection law: Florida, Kansas, Mississippi, and Missouri.

If neither the dealer nor any of its affiliates as defined in R.S. 47:340.1, meet the economic nexus thresholds set forth, the dealer may collect the tax. If either the dealer or any of its affiliates as defined meet the economic nexus thresholds set forth, the dealer shall collect state and local sales and use tax on remote sales for delivery into the state and remit to the Louisiana Sales and Use Tax Commission for Remote Sellers.


For more information: Louisiana – Senate Bill No. 138

For more information: LEGISLATIVE FISCAL OFFICE

BY SENATOR ALLAIN
2020