While Louisiana is one of the few states (as of today) that does not actively require out-of-state vendors to collect their sales tax, they are poised to begin. At present, collection of the simplified 8.45% remote seller sales tax is voluntary; however, in the wake of the passage of Act 360 (HB547) related to remote commerce tax collection, the Louisiana Sales and Use Tax Commission for Remote Sellers has confirmed that such collection will be mandatory as of July 1, 2019.
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