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A Louisiana legislator has pre-filed S.B. 138 ahead of the legislative session beginning March 9. The bill would require marketplace facilitators to collect and remit sales and use tax if they have either $100,000 of in-state sales or 200 total in-state sales. A person can be a marketplace facilitator even if it does not receive compensation for its services. Louisiana’s remote seller law, which takes effect July 1, 2020, created a central commission for the administration and collection of taxes for remote sellers. Marketplace facilitators would report and remit taxes to that same commission, rather than individual localities. If passed, the law would become effective January 1, 2020.