§818.38.  Permissive supplier election; out-of-state removals

A.  A person may elect to obtain a permissive supplier license to collect and remit the taxes levied by this Subpart for gasoline or diesel fuel that is removed at a terminal in another state and has Louisiana as the destination state.  A person electing to obtain a permissive supplier license waives any defense that this state lacks jurisdiction to require the collection of the tax due this state on the gasoline or diesel fuel intended for delivery to this state.

B.  A licensed permissive supplier shall comply with all of the following requirements:

(1)  Collect the tax due this state on the gasoline or diesel fuel.

(2)  Report and pay the tax due on the gasoline or diesel fuel in the same manner as if the removal had occurred at a terminal located in Louisiana.

(3)  Keep records of the removal of the gasoline or diesel fuel and submit to audits concerning the gasoline or diesel fuel as if the removal had occurred at a terminal located in Louisiana.

(4)  Report sales to a person who is not licensed in this state where the destination state is Louisiana.

C.  A licensed permissive supplier acknowledges that this state imposes the requirements listed in Subsection B of this Section and submits to the jurisdiction of this state only for purposes related to the administration of this Part.

Acts 2005, No. 252, §1, eff. July 1, 2006.