6/29/2023
The Louisiana legislature has recently enacted several changes to the state’s sales tax laws.
- Act 171 modifies the state’s economic nexus rules. Previously remote sellers and marketplace facilitators were liable to collect Louisiana sales tax if their annual gross sales into the state exceeded $100,000 or if they made 200 separate transactions in the state. The new law eliminates the 200 transactions threshold. This change takes effect on August 1.
- Act 62 extends the state exemption for certain sales to commercial fishermen to parish and other local sales taxes. This change also takes effect on August 1.
- Act 288 extends the Annual Second Amendment Sales Tax Holiday to apply to state and local sales taxes. Since 2018, this Holiday has only applied to local sales taxes. Act 288 also limits the scope of the items eligible for exemption during the holiday. Specifically, animal feed, float tubes, off-road vehicles such as ATVs or vessels such as airboats will no longer be subject to exemption during the holiday. The holiday is scheduled to run during the first weekend in September.
