Why Louisiana Won't Currently Benefit From Wayfair
By Andre Burvant and Matt Mantle ( July 17, 2018, 1:35 PM EDT) -- As word spread about the Supreme Court's opinion in South Dakota v. Wayfair Inc.,[1] tax administrators around the country popped open bottles of champagne and began toasting the end of the "physical presence" substantial nexus standard. The sounds of celebration were, at least initially, particularly deafening in Louisiana, with its 63 autonomous parish taxing jurisdictions that levy, administer and collect local sales and use tax on behalf of numerous cities, towns, districts and other local jurisdictions. Remote sellers might have considered downing a drink or two to drown their sorrows at the thought of potentially having to navigate the complex systems of state and local sales taxes in Louisiana....
Law360 is on it, so you are, too.
A Law360 subscription puts you at the center of fast-moving legal issues, trends and developments so you can act with speed and confidence. Over 200 articles are published daily across more than 60 topics, industries, practice areas and jurisdictions.