Select your state

Taxes

Wayfair and remote sellers

On June 21, 2018, the United States Supreme Court ruled that a state may impose sales tax collection responsibilities on businesses that have no physical presence in the state (remote sellers). See South Dakota v. Wayfair, 138 S.Ct. 2080 (2018).

Due to this ruling, existing provisions in tax laws in many states immediately became effective and out-of-state businesses became obligated to collect sales taxes (primarily from online sales) and remit them to the states to which the products are shipped.

Following the Supreme Court's decision in South Dakota v. Wayfair, Louisiana has implemented regulations that require remote sellers, including online businesses, to collect and remit sales tax on sales made to Louisiana residents, even if the seller has no physical presence in the state. This applies to businesses that reach a certain threshold of economic activity in Louisiana, such as a specific amount of sales or number of transactions within the state. The Louisiana Department of Revenue has provided guidance and systems for remote sellers to register, collect, and remit the appropriate sales taxes. These measures aim to level the playing field between in-state and out-of-state retailers and ensure that sales tax revenue is collected fairly from all entities conducting business with Louisiana residents.

Legal Articles

State Statutes

Individual & Family Legal Plan

As a LegalFix member, you'll get expert legal services from a local law firm that treats you like an important client. Don't wait—be prepared for life's inevitable legal challenges starting today. And ask your employer, credit union, or membership group about preferred pricing opportunities.

Taxes

Wayfair and remote sellers

Individual & Family Legal Plan

Articles

Louisiana State Code

Louisiana State Code

Taxes

Wayfair and remote sellers

Articles