La. Admin. Code tit. 61 § III-2901

Current through Register Vol. 50, No. 6, June 20, 2024

Section III-2901 - Definitions

A. The terms not otherwise defined in this Chapter shall be defined as provided in R.S. 47:301(4)(m) and R.S. 47:339 unless another definition is specifically modified.

B. In this Chapter, the following terms shall have the meanings provided herein, unless the context clearly indicates otherwise.

Commission-the Louisiana Sales and Use Tax Commission for Remote Sellers.

Local Taxing Authority-those parishes, municipalities, special tax districts, political subdivisions, parish governing bodies, and school boards, who are authorized under the provisions of the Constitution of Louisiana, the Louisiana Revised Statutes of 1950 and jurisprudence to levy and collect local sales and use taxes.

Remote Sales-sales, delivered into Louisiana, made by a remote seller.

Remote Seller(s)-a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, products transferred electronically, or services for delivery within Louisiana but who lacks physical presence in Louisiana, and is not considered a dealer as defined by R.S. 47:301(4)(a) through (l).

La. Admin. Code tit. 61, § III-2901

Promulgated by the Department of Revenue, Sales and Use Tax Commission for Remote Sellers, LR 4645 (1/1/2020).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:340(F).