Louisiana – Notification Rules Begin January 31, 2018

SALT Report 2018-3 – Pursuant to Revenue Information Bulletin No. 18-006, January 05, 2018 certain out of state retailers will be required to notify instate purchasers of their use tax reporting obligation. The notification rules require the out of state retailer to provide their customers with an annual statement by January 31, 2018 and to provide a summary to the state of Louisiana by March 31, 2018.

The notification rules are intended to address the growing problem related to cross border purchases where sales and use tax collection is slipping through the cracks in many jurisdictions. As the US Supreme Court readies to decide the fate of the long standing physical presence test in their review of Wayfair v South Dakota these types of collection efforts put further stress on interstate retailers falling withing their broad scope.

For further information:

Revenue Information Bulletin No. 18-006 January 05, 2018