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.

Source Deloitte

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