Louisiana legislation · 2025 Regular Session
Louisiana SB112: TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and us
Status: Chaptered, June 11, 2025
TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)
What the bill says
An act To enact R.S. 47:337.2(B)(3)(e), 337.18(A)(3), 337.23(C)(1)(a)(ii) and 340(G)(6)(d), relative to sales and use tax; to authorize compensation for certain dealers and remote sellers for the collection and remittance of taxes; to provide compensation in the form of a deduction against taxes due; to authorize compensation at the rate or percentage as specified in law; to require the inclusion of compensation as a deduction on certain returns; to provide for an effective date; and to provide for related matters.
From the introduced text:
AN ACT To enact R.S. 47:337.2(B)(3)(e), 337.18(A)(3), 337.23(C)(1)(a)(ii) and 340(G)(6)(d), relative to sales and use tax; to authorize compensation for certain dealers and remote sellers for the collection and remittance of taxes; to provide compensation in the form of a deduction against taxes due; to authorize compensation at the rate or percentage as specified in law; to require the inclusion of compensation as a deduction on certain returns; to provide for an effective date; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:337.2(B)(3)(e), 337.18(A)(3), 337.23(C)(1)(a)(ii), and 340(G)(6)(d) are hereby enacted to read as follows: §337.2. Intent; application and interpretation of Chapter * * * B.(1) * * * (3) Other provisions of law or local ordinance shall control and be applicable only with respect to the following: * * * Page 1 of Coding: Words which are struck through are deletions from existing law; words in boldface type and underscored are additions. SLS 25RS-355 ORIGINAL SB NO. (e) Vendor's compensation. * * * §337.18. Returns and payment of tax; penalty for absorption A. * * * (3) For the purpose of compensating the dealer in accounting for and remitting the tax levied by the local ordinance, each dealer shall be allowed compensation at the rate specified in the local ordinance in …