Walmart Focuses on ‘Dealer’ Definition in Louisiana Tax Argument

The Louisiana Supreme Court is being asked to weigh in on the definition of a “dealer” in a sales tax dispute hinging on retail giant Walmart.com’s role as a facilitator of third-party sales.

Louisiana’s Jefferson Parish, which is allowed under state law to administer and collect its own sales taxes, says Walmart.com dodged its tax obligations for years on sales through its online marketplace.

Louisiana’s sales tax code defines a “dealer” so broadly that almost anyone participating in a transaction—marketplaces, payment processors, communications companies, advertisers—could have tax liability on the ...