Louisiana: New Law Eliminates 200 Separate Transaction Economic Nexus Threshold

Louisiana has revised its sales and use tax law for remote sellers and marketplace facilitators.
The economic nexus threshold of “200 or more separate transactions” has been eliminated, and the $100,000 threshold now only applies to “retail sales.”
This means that remote sellers and facilitators with gross revenue exceeding $100,000 from sales of tangible personal property, electronically transferred products, or services delivered into Louisiana during the previous or current calendar year are subject to Louisiana remote seller nexus.
The Louisiana Sales and Use Tax Commission for Remote Sellers has also been given additional responsibilities.