TAX/SALES: Provides relative to the collection and administration of sales and use taxes. (gov sig) (EN SEE FISC NOTE SD EX See Note)

The document header was changed from 'ENROLLED' to 'ORIGINAL' and renumbered as SLS 25RS-332, indicating this is the initial draft rather than the final signed version.

A new line was added to the title: 'TAX/SALES', which appears to be a formatting addition to the bill's title.

Page numbering and line numbers were updated to reflect the original draft structure (e.g., page count changed from 8 to 10 in the header, though the visible text content is similar).

The phrase 'and to enact R.S. 47:340(G)(6)(d)' was moved to a different line in the act's purpose statement, but the legal effect remains the same.

The definition of 'dealer' was updated to include persons selling tangible personal property, digital products, or services without a physical presence in Louisiana if their gross revenue exceeds $100,000.

New criteria were added to deem a person a dealer if they sell the same products as a local retailer under similar names or use local agents to solicit business.

A person is now considered a dealer if they own more than 5% of a retailer with physical sales locations in Louisiana.

Requirements for dealers to file sales and use tax returns were updated to mandate electronic filing.

Updated the document header status from 'ENGROSSED' to 'REENGROSSED' to reflect the latest legislative version.