Louisiana Economic Nexus – January 1, 2019

Last Updated on March 25, 2019

The Louisiana Department of Revenue has released an information bulletin providing guidance to remote sellers, (Revenue Information Bulletin No. 18-002, Louisiana Department of Revenue, December 18, 2018). The bulletin defines “remote seller” as a seller who sells for sale at retail, use, consumption, distribution, or for storage to be used for consumption or distribution any taxable tangible personal property, products transferred electronically, or services for delivery within Louisiana but does not have physical presence in Louisiana. Further, the bulletin informs that a remote seller with cumulative annual gross receipts in excess of $50,000, including those gross receipts of its affiliates, per calendar year must comply with the dual reporting requirements as a remote retailer. Additionally, the bulletin covers, among other things, collection and remittance requirements for remote sellers; timeline of registration; applicability of reporting requirements subsequent to collection and remittance; marketplace facilitators; and enforcement of Act 5 of the 2018 Second Extraordinary Session.


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