Louisiana Expands Marketplace Facilitator Definition to Include Accommodations Intermediaries

On June 4, 2025, Governor Jeff Landry signed Act 82 into law, making changes to the definition of “marketplace facilitator” for nexus purposes.

Act 82 adds accommodations intermediaries to the scope of marketplace facilitators required to collect and remit sales and use and occupancy taxes in the state. An accommodations intermediary means “a person other than the owner, operator, or manager of a sleeping room, cottage, cabin, room, suite condominium, townhouse, rental house, or other accommodation who facilitates the furnishing of an accommodation to a transient guest through a marketplace owned, operated, or otherwise controlled by the person.” This would include accommodations intermediaries like Vrbo and Airbnb. The Act makes clear that such intermediaries are responsible for collecting occupancy taxes imposed by local taxing authorities.

The Act also creates an exception to the marketplace facilitator rules for shared hotel brands. A shared hotel brand is “an identifying trademark that an owner, operator, or manager is expressly licensed to operate a hotel under, in accordance with the terms of a hotel franchise or management agreement.”  Accordingly, the owner of the identifying trademark, such as Hilton or Marriott, would not be considered a marketplace facilitator, but the hotel itself would assume the responsibility of collecting and remitting the hotel occupancy tax.

For further updates regarding this topic, contact Liskow attorneys Bob Angelico, Caroline Lafourcade, and Kevin Naccari, Jr. and visit our Tax practice page.