Effective July 1, 2020, Louisiana will require marketplace facilitators to collect sales tax on remote sales made through their marketplace platforms. The collection obligation is triggered when certain sales thresholds are met during the current or previous calendar year. The thresholds are more than $100,000 in sales or 200 or more separate transactions.
Note that these thresholds also apply to Louisiana's general economic nexus rules, which will also become effective July 1, 2020. Under these rules, the primary difference between general remote sellers and marketplace facilitators is that facilitators must collect tax on all sales made through their platforms (i.e., direct sales and third-party sales). General remote sellers are only required to collect tax on their own sales (i.e., direct sales).