- Louisiana has revised its sales and use tax law for remote sellers and marketplace facilitators.
- The economic nexus threshold of “200 or more separate transactions” has been eliminated, and the $100,000 threshold now only applies to “retail sales.”
- This means that remote sellers and facilitators with gross revenue exceeding $100,000 from sales of tangible personal property, electronically transferred products, or services delivered into Louisiana during the previous or current calendar year are subject to Louisiana remote seller nexus.
- The Louisiana Sales and Use Tax Commission for Remote Sellers has also been given additional responsibilities.
Source Deloitte
