Walmart.com doesn’t have an obligation to pay local sales taxes to a Louisiana parish on sales made through the company’s online marketplace, the Louisiana Supreme Court ruled.
The ruling was issued Wednesday. Bloomberg Tax obtained the document from attorneys representing the Council on State Taxation.
Lower courts erred in finding that Walmart.com met the definition of a “dealer” under Louisiana law, Justice John L. Weimer said in the opinion representing the court’s 4-3 majority.
“Relative to the sales for third party retailers made through the Walmart.com’s online marketplace, Walmart.com occupies a position similar to that of an auctioneer, ...