Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers. Louisiana is a home rule state and has 64 parishes (localities) with different sales tax administration requirements. Other states with local taxes such as Texas and South Dakota are examples of states that were able to simplify their sales tax administration for out-of-state sellers.
Source: salestaxinstitute.com
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