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LouisianaHB 3742025 Regular SessionHouseWALLET

TAX/SALES & USE: 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)

Sponsored By: Jack McFarland (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 0 benefits, 1 costs, 0 mixed.

Lodging booking services face new tax duties

Beginning July 1, 2025, covered Louisiana lodging booking services must collect and remit state and local sales taxes on remote sales. This covers services arranging short-term stays through marketplaces they own, operate, or control—not lodging they own, operate, or manage; exclusions include shared hotel brands. Beginning January 1, 2026, those remitting sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers must also remit local hotel and motel occupancy taxes there. This covers taxes due on hotel sleeping rooms, cottages, or cabins, under the same rules, administration, and rights. The law assigns tax duties but does not set a new guest tax rate or amount.

Sponsors & Cosponsors

Sponsor

  • Jack McFarland

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 239 • No: 0

House vote • 5/27/2025

Read by title, roll called, yeas 100, nays 0, Senate amendments concurred in.

Yes: 100 • No: 0

Senate vote • 5/20/2025

Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 37 • No: 0

House vote • 4/28/2025

Read third time by title, roll called on final passage, yeas 87, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 87 • No: 0

House vote • 4/22/2025

Reported favorably

Yes: 15 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 82.

    6/4/2025House

  2. Effective date: 07/01/2025.

    6/4/2025House

  3. Signed by the President of the Senate.

    5/29/2025Senate

  4. Sent to the Governor for executive approval.

    5/29/2025House

  5. Enrolled and signed by the Speaker of the House.

    5/28/2025House

  6. Read by title, roll called, yeas 100, nays 0, Senate amendments concurred in.

    5/27/2025House

  7. Scheduled for concurrence on 05/27/2025.

    5/22/2025House

  8. Received from the Senate with amendments.

    5/21/2025House

  9. Senate floor amendments read and adopted. Read by title, passed by a vote of 37 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/20/2025Senate

  10. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/14/2025Senate

  11. Read by title and referred to the Legislative Bureau.

    5/13/2025Senate

  12. Reported favorably.

    5/12/2025Senate

  13. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    4/30/2025Senate

  14. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    4/29/2025Senate

  15. Read third time by title, roll called on final passage, yeas 87, nays 0. Finally passed, title adopted, ordered to the Senate.

    4/28/2025House

  16. Scheduled for floor debate on 04/28/2025.

    4/24/2025House

  17. Read by title, ordered engrossed, passed to 3rd reading.

    4/23/2025House

  18. Reported favorably (15-0).

    4/22/2025House

  19. Read by title, under the rules, referred to the Committee on Ways and Means.

    4/14/2025House

  20. Prefiled.

    4/3/2025House

  21. Under the rules, provisionally referred to the Committee on Ways and Means.

    4/3/2025House

Bill Text

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