Louisiana Joins States With Marketplace Sales Tax Collections

Marketplace facilitators will be required to register with Louisiana’s remote sales and use tax commission starting July 1 under a new law reflecting the precedent in the U.S. Supreme Court’s landmark Wayfair ruling.

The new requirement comes after Gov. John Bel Edwards (D) on June 11 signed S.B. 138, which requires e-commerce websites such as Amazon.com Inc., Etsy Inc., and eBay Inc. to collect and remit sales and use taxes on behalf of third-party sellers using their platforms. The law establishes an economic presence compliance threshold of $100,000 in sales or 200 transactions in Louisiana in the current ...