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LA HB374
Bill
Status
6/4/2025
Primary Sponsor
Jack McFarland
Click for details
AI Summary
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Adds "accommodations intermediary" as a new defined term covering platforms that facilitate short-term rental bookings (sleeping rooms, cabins, condos, rental houses) for transient guests, classifying them as marketplace facilitators for tax purposes.
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Beginning January 1, 2026, accommodations intermediaries must remit hotel and motel occupancy taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers, in addition to sales and use taxes.
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Excludes from the marketplace facilitator definition: payment processors, advertising-only platforms, CFTC-registered derivatives platforms, persons facilitating hotel sleeping rooms or rental cars, and shared hotel brands operating under franchise agreements.
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Defines "local occupancy tax" and "local taxing authority" to clarify which parish, municipal, and special district taxes apply to accommodations.
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Effective July 1, 2025, with estimated revenue increase of $350,000.
Legislative Description
Includes accommodations intermediaries within the definition of a marketplace facilitator for purposes of collection and remittance of sales and use taxes on remote sales (EN +$350,000 OF EX See Note)
TAX/SALES & USE
Last Action
Effective date: 07/01/2025.
6/4/2025