Louisiana Law Moots Sales Tax Suit, Company Tells 5th Circuit (1)

An online seller challenging the constitutionality of Louisiana’s sales tax system told the US Court of Appeals for the Fifth Circuit that a change in state law renders its pending appeal moot.

Arizona-based Halstead Bead Inc. had argued it cut off sales in the state in 2021 to avoid reaching the 200-transaction threshold that requires compliance with the state’s tax system, which the company has described as “prolix” and a “bewildering labyrinth.” But a bill signed May 30 by Louisiana Gov. John Bel Edwards (D) drops the 200-transaction threshold, leaving only the requirement that out-of-state sellers comply with sales tax ...