- Louisiana enacts legislation effective July 1, 2025. Definition added for drop shipment sale. Drop shipment sale involves goods shipped directly to customer by third party. Sales sourced to location of transfer of title or possession, whichever is first. Abstracts of title sourced to principal place of business in Louisiana. Drop shippers into Louisiana should note new sourcing rules.
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.
