Louisiana Clarifies Sales Tax Obligations for In-State Businesses Selling on Marketplaces

• The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to clarify the treatment of marketplace sales for in-state businesses.
• Louisiana merchants can rely on marketplace facilitators to collect and remit sales taxes on their behalf for sales made through marketplaces.
• Selling on a marketplace does not make the rest of a business’ sales classified as remote sales reportable to the Commission for Remote Sellers.
• Louisiana sellers are responsible for registering and remitting any tax due on their sales to the Department of Revenue and any required home rule authorities if they make their own sales into Louisiana directly to customers.
• Marketplace facilitators must report sales to the Commission for Remote Sellers, regardless of whether they have a physical presence in Louisiana.
• Marketplace facilitators must keep documentation of seller information and exemption certificates to support the taxability of their sales.
• Sales facilitated on behalf of marketplace sellers based in Louisiana are still remote sales that should be taxed and reported by the marketplace facilitator.
• Louisiana has created systems to simplify the administration of sales tax on online sales, but online sellers with other tax obligations in Louisiana may have questions.
• The guidance provided by the Commission can help businesses be confident about their reporting obligations.

Source: salestaxinstitute.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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