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On October 24, 2025, the Louisiana Department of Revenue ("LDR") issued a new Revenue Information Bulletin (RIB) providing detailed guidance on how state sales tax and occupancy taxes must be reported on accommodations involving intermediaries, including online travel platforms and short-term rental facilitators like Airbnb, when these entities engage in separate reporting that is effective November 1st. The guidance addresses practical compliance issues arising under Act 82 of the 2025 Regular Session, which amended Louisiana's marketplace facilitator law to expressly include accommodations intermediaries. This change required accommodations intermediaries to collect, report, and remit state and local sales and use taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers ("Commission").
Beginning January 1, 2026, accommodations intermediaries must also remit all hotel and motel occupancy taxes to the Commission. However, because the Commission's system currently cannot allocate state sales tax revenues to dedicated tourism funds, state sales tax on room rentals must continue to be reported to the LDR until system updates are complete.
Since Act 82 was implemented, many accommodations intermediaries have been retaining and remitting state sales taxes themselves while forwarding occupancy taxes collected from customers to the property owner for filing and payment. LDR notes in the RIB that it does not endorse this separate reporting method but provided instructions for taxpayers who are using this practice during the transition period.
The rules bifurcate properties in Orleans and Jefferson Parish with 10 or more rooms from properties with fewer than 10 rooms, which do not owe domed stadium and NOEHA taxes. Properties with more than 10 rooms will have to file amended returns for the first nine months of the year to properly classify the tax amounts on the updated forms. After November 1, 2025, taxes must be reported on the designated lines of Form R-1029DSE. The RIB provides additional reporting guidance for properties with fewer than 10 rooms applicable to the entirety of 2025.
The RIB goes on to provide guidance to accommodations intermediaries reporting state sales tax without domed stadium and NOEHA taxes. Again, returns for the first nine months of the year will have to be amended after November 1, 2025. Finally, the RIB reminds taxpayers that questions about local occupancy taxes not administered by LDR, including those levied by parishes, municipalities, or tourism districts, should be directed to the appropriate local collector or the Uniform Local Sales Tax Board.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
