State of Wayfair: Louisiana Proposes Guidance, Requirements (1)

Lawmakers in Louisiana are keeping busy on the Wayfair front.

The Bayou State has drafted two proposed rules as it streamlines its system for remote sellers to collect and remit sales taxes in the state.

One proposed rule gives the Louisiana Sales and Use Tax Commission for Remote Sellers the authority to issue guidance to out-of-state retailers, and describes the types of binding or nonbinding policy statements and rulings it may issue. The other rule requires remote sellers to electronically file sales tax returns with the commission and to make electronic payments for all related sales and use taxes.

The ...