Bill > HB374

This bill amends Louisiana's sales tax law to include "accommodations intermediaries" (third-party platforms that help book hotel rooms, rental properties, etc.) within the definition of marketplace facilitators for tax collection purposes. Specifically, the bill requires these intermediaries to collect and remit both state sales taxes and local occupancy taxes on bookings they facilitate, starting January 1, 2026. The bill defines an accommodations intermediary as a person who helps book sleeping rooms, cottages, cabins, or other lodging accommodations through a marketplace they own or control, but who is not the actual owner or operator of the property. The legislation also adds several new definitions related to local occupancy taxes, shared hotel brands, and clarifies existing definitions of marketplace facilitators. The bill will take effect on July 1, 2025, giving businesses time to prepare for the new tax collection requirements. By expanding the definition of marketplace facilitators, the bill aims to ensure that online booking platforms contribute to tax revenues in the same way traditional booking methods do, potentially increasing tax collection for local governments.