South Dakota v. Wayfair Update: Louisiana

In the Louisiana Department of Revenue’s June 21 statement on the Wayfair decision, Louisiana Public Information Director Byron Henderson said that while Louisiana had adopted a provision very similar to that of South Dakota, it had not yet made final decisions related to the ruling.

Louisiana is currently collecting sales tax from large out-of-state retailers, as well as smaller companies. On June 12, 2018, Louisiana enacted legislation requiring the tax collection from out-of-state retailers who have:

  • More than $100,000 of sales; or
  • 200 or more transactions for delivery in Louisiana.

For ongoing news and updates from the State of Louisiana’s Department of Revenue, please visit its website.

New Sales Tax Landscape for Online Sellers

The recent U.S. Supreme Court ruling in South Dakota v. Wayfair overturning the long-held Quill decision will dramatically change the landscape for online sellers when it comes to sales tax.

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