LA SB162

Replaces the term "products transferred electronically" with "digital products" throughout Louisiana sales and use tax statutes to modernize and clarify terminology

Expands the definition of "dealer" for consumer use tax purposes to include any person engaged in business in Louisiana through virtual or economic contacts, participation in the retail sales market, or who avails themselves of the substantial privilege of carrying on business within the state

Establishes that vendor's compensation shall be allowed as a deduction against tax due when returns are filed and taxes remitted by the twentieth day of the month following collection, with the Louisiana Sales and Use Tax Commission for Remote Sellers applying each jurisdiction's specific compensation rate

Clarifies that marketplace facilitators become dealers for all sales occurring after their gross revenue for retail sales delivered into Louisiana exceeds $100,000 during a calendar year

Effective July 1, 2025, applicable to taxable periods beginning on or after that date