Louisiana Enacts Remote Seller Law With Sales Thresholds
Louisiana will require remote retailers to collect sales and use tax if they meet certain sales thresholds. The thresholds apply to tax periods on or after the date of the final ruling in South Dakota v. Wayfair, Inc., Docket No. 17-494.Sales/Economic Thresholds for NexusRemote retailers of property, products transferred electronically, or services must collect tax if one of two economic thresholds are met during the previous or current calendar year:gross revenue from Louisiana sales exceeds $100,000; or200 or more separate transactions of products or services were delivered into Louisiana.Sellers without physical presence may also voluntarily register to collect sales tax.Act 5 (H.B. 17b), Second Extraordinary Session Laws 2018, effective June 12, 2018Login to read more tax news on CCH® AnswerConnect or CCH® Intelliconnect®.Not a subscriber? Sign up for a free trial or contact us for a representative.