All Roll Calls
Yes: 282 • No: 0
LouisianaSB 1622025 Regular SessionSenateWALLET
TAX/SALES: Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)
Sponsored By: Mike Reese (Republican)
Signed by Governor
Ways and MeansRevenue and Fiscal Affairs
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Bill Overview
Analyzed Economic Effects
3 provisions identified: 0 benefits, 2 costs, 1 mixed.
More remote sellers must collect tax
Beginning July 1, 2025, sellers without a Louisiana physical presence must count digital products toward the remote-sales tax threshold. The test includes goods, digital products, and services delivered into Louisiana, with gross revenue exceeding $100,000 in either the previous or current calendar year. Virtual or economic business contacts also count when deciding whether a seller has Louisiana tax duties. Online marketplaces that make or arrange remote retail sales face the same $100,000 revenue threshold. After crossing it during a calendar year, marketplaces are dealers for all later sales and must collect applicable taxes.
Remote sellers face centralized tax oversight
Beginning July 1, 2025, Louisiana's remote-seller tax commission is the single authority requiring remote sellers and their agents to collect and send taxes. Collection uses the state's uniform state and local tax base and must follow federal law. Sellers must apply within 30 calendar days after crossing the threshold and start collecting within 60 days, subject to approval. The law removes earlier federal-action conditions on the commission's role and spending authority. It also removes limits concerning local tax amnesty, ordinances, tax relief, central collection, and direct payment for nonremote sales. These changes specify no new appropriation or tax rate.
Timely tax payments earn sellers compensation
Beginning July 1, 2025, dealers can deduct compensation for collecting taxes when they file and pay on time. They must file the return and send all tax shown due by the 20th day of the following month. The commission applies each taxing jurisdiction's compensation rate; the law gives no specific rate or dollar amount. Each jurisdiction's monthly tax distribution falls by the compensation amount.
Sponsors & Cosponsors
Sponsor
Mike Reese
Republican • Senate
Cosponsors
There are no cosponsors for this bill.
Roll Call Votes
House vote • 6/12/2025
Conference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.
Yes: 100 • No: 0
Senate vote • 6/12/2025
Conference Committee Report read; adopted by a vote of 35 yeas and 0 nays.
Yes: 35 • No: 0
House vote • 6/9/2025
Read third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate.
Yes: 100 • No: 0
House vote • 6/2/2025
Reported favorably
Yes: 16 • No: 0
Senate vote • 5/8/2025
Senate floor amendments read and adopted. Read by title and passed by a vote of 31 yeas and 0 nays; ordered reengrossed and sent to the House. Motion to reconsider tabled.
Yes: 31 • No: 0
Actions Timeline
Signed by the Governor. Becomes Act No. 433.
6/20/2025SenateEffective date 7/1/2025.
6/20/2025SenateConference Committee report received. Lies over under the rules.
6/12/2025HouseRules suspended.
6/12/2025HouseConference Committee Report read, roll called, yeas 100, nays 0. The Conference Committee Report was adopted.
6/12/2025HouseNotice House adopted the Conference Committee Report.
6/12/2025SenateConference Committee Report read; adopted by a vote of 35 yeas and 0 nays.
6/12/2025SenateNotice of Senate adoption of Conference Committee Report.
6/12/2025HouseEnrolled. Signed by the President of the Senate on 6/13/2025.
6/12/2025SenateSigned by the Speaker of the House.
6/12/2025HouseSent to the Governor by the Secretary of the Senate on 6/13/2025.
6/12/2025SenateNotice of Senate conferees appointed.
6/11/2025HouseHouse conferees appointed: Beaullieu, Emerson, and Echols.
6/11/2025HouseNotice House Conference Committee members appointed.
6/11/2025SenateNotice of Senate rejecting House amendments.
6/10/2025HouseSenate conference committee members appointed: Reese, Foil, and Luneau.
6/10/2025SenateCalled from the calendar.
6/9/2025HouseRead third time by title, amended, roll called on final passage, yeas 100, nays 0. Finally passed, ordered to the Senate.
6/9/2025HouseReceived from the House with amendments.
6/9/2025SenateRead by title, returned to the calendar.
6/8/2025HouseNotice given.
6/8/2025HouseScheduled for floor debate on 06/09/2025.
6/8/2025HouseRead by title, passed to 3rd reading.
6/4/2025HouseScheduled for floor debate on 06/08/2025.
6/4/2025HouseReported without Legislative Bureau amendments.
6/3/2025House
Bill Text
Enacted
Engrossed
Enrolled
Introduced
Reengrossed
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