SB 112 Louisiana Senate · 2025 Regular Session

TAX/TAXATION: Authorizes a deduction as compensation for certain dealers and remote sellers that collect and remit sales and use taxes. (7/1/25) (EN DECREASE LF RV See Note)

SB 112 creates a tax deduction for dealers and remote sellers who collect and remit sales and use taxes in the state. This deduction directly affects businesses that already handle sales tax collection, providing them a specific tax benefit. The bill's key provision is authorizing this deduction as a form of compensation for their tax collection role, effective July 1, 2025. The deduction applies to eligible businesses meeting the defined criteria under the bill's provisions.

Issues: ✓ Budget & Taxes

Bill status signed all 5 stages cleared

Introduction

Apr 2025

Committee Review

Jun 2025

Senate Passage

May 2025

House Passage

Jun 2025

Signed into Law

Jun 2025

Introduced Apr 3, 2025 Signed Jun 11, 2025

Maddy AI version diff · 3 comparisons

What changed between versions

SB112 Original → SB112 Act · 4 edits

MODERATE

This bill updates the vendor's compensation rules for dealers collecting local sales and use taxes, establishing a new $750 monthly cap on compensation. It clarifies that this compensation is a deduction against local tax due rather than state tax, and it explicitly prohibits claiming compensation for taxes already paid to wholesalers. The changes ensure consistency between state and local tax treatment while preventing double-dipping on tax payments.

Scope change

The bill's scope shifted from applying vendor compensation rules to state sales tax returns to specifically applying them to local sales and use tax returns, while maintaining the same $750 monthly cap previously used for state taxes.

ELIGIBILITY

Vendor compensation is now explicitly defined as a deduction against local sales and use tax due, rather than state tax due.

REQUIREMENT

A new restriction prohibits dealers from claiming compensation for taxes that were already paid to wholesalers.

The electronic filing system requirements were updated to include vendor compensation as a specific line item that must be uniform across all taxing authorities.

DEFINITION

A specific $750 per calendar month aggregate maximum limit was added for the total compensation a dealer can retain for local tax collection.

Floor votes · Senate May 12, 2025 · House Jun 8, 2025

How they voted

37–0

Passed

Total votes 37

May 12, 2025

D Democratic11

11 Yea

100% Yea

R Republican26

26 Yea

100% Yea

Vote distribution

All Yea All Nay Mixed No data

Full legislative history

Actions timeline

Total actions

Key actions

Committee

Amendments

Jun 8, 2025

Lower · Passed

Read third time by title, roll called on final passage, yeas 98, nays 0. Finally passed, ordered to the Senate.

lower

Jun 3, 2025

Introduced

Reported without Legislative Bureau amendments.

lower

Jun 2, 2025

Lower · Passed

Reported favorably (16-0). Referred to the Legislative Bureau.

lower

May 14, 2025

Committee

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

lower

May 12, 2025

Upper · Passed

Read by title, passed by a vote of 39 yeas and 0 nays, and sent to the House. Motion to reconsider tabled.

upper

May 8, 2025

Upper · Passed

Rules suspended. Recalled from Committee.

upper

May 7, 2025

Committee

Read by title. Committee amendments read and adopted; ordered engrossed and recommitted to the Committee on Finance.

upper

May 6, 2025

Upper · Passed

Reported with amendments.

upper

Apr 14, 2025

Committee

Introduced in the Senate; read by title. Rules suspended. Read second time and referred to the Committee on Revenue and Fiscal Affairs.

upper

1 primary · 2 co-sponsors