Louisiana Enacts Economic Nexus Law

Monday, June 18th, 2018

 
 
Remote sellers office.
Share
Link
Louisiana
Retail

The Louisiana legislature recently enacted an economic nexus law. Economic nexus laws require certain sellers without a physical presence in a state to collect sales or use tax for that state. Louisiana's economic nexus law will not become effective unless the United States Supreme Court rules that South Dakota's economic nexus law is constitutional. The Supreme Court is currently considering this issue.

Louisiana's law applies to out-of-state sellers that deliver taxable items into Louisiana if the seller, during the current or previous calendar year (1) had gross revenues of more than $100,000 on sales made into Louisiana, or (2) made 200 or more separate sales into Louisiana. Note that Louisiana also allows out-of-state sellers to voluntarily register for the collection of sales and use tax.

https://www.ttrus.com/Economic_Nexus_Law


About TTR

Transaction (buying or selling things), Tax (the tax on this activity), Resources (our people, our website, our support services) - TTR, Inc.

TTR has a website that companies subscribe to and use daily. This website provides a list of everything that can be bought or sold in the U.S. It provides simple answers to whether buying or selling these items is taxable (subject to a sales tax or other tax), and it provides all the legal authority to support these tax answers.

TTR likes to keep things simple and fun, which is why it has great people who provide help to clients on any support questions they have about transaction tax issues.

Please visit TTR on the web at www.ttrus.com or call 866.578.8193.

Marketplace Facilitators of Software Products to be...

Friday, March 15th, 2019 -The Commissioner of Taxation and Finance in New York released an advisory opinion that determined third partie...

Arkansas Rules on Taxability of Repairs and Labor Related...

Wednesday, March 13th, 2019 -The Arkansas Department of Finance and Administration recently released an administrative decision addressing ...

Studio Room Rental for Photography Sessions is Subject to...

Wednesday, March 6th, 2019 -The Missouri Department of Revenue (DOR) has released a letter ruling addressing the taxability of studio room...

Unprocessed Sand Not Taxable in Texas

Monday, March 4th, 2019 -The Texas Comptroller recently released a private letter ruling that found the mining and selling of unprocess...

California to Require Additional Registration and...

Friday, March 1st, 2019 -California recently released a special notice for out-of-state retailers who are required to register with the...

Guided Hunting and Fishing Trips are Taxable in Washington

Wednesday, February 27th, 2019 -The Washington Department of Revenue recently published guidance stating that guided hunting and fishing trips...