Louisiana – Supreme Court Considers Sales Tax Case


The state’s highest court is being asked to decide who’s responsible for collecting and remitting Jefferson Parish sales tax on marketplace sales (essentially, who’s the “dealer”). Is it the marketplace facilitator, Walmart? Or is it the individual marketplace seller?

Plaintiff Newell Normand, the sheriff and ex officio tax collector for Jefferson Parish, claims the responsibility lies with Walmart. In 2017, he handed Walmart a bill for more than $1.8 million in unpaid Jefferson Parish tax for the period of 2009 through 2015.

Walmart collected and remitted Jefferson Parish taxes on its own sales into the district during that time, but not on the sales it facilitated for marketplace sellers. The company is fighting the assessment; it insists the individual marketplace sellers are the dealers, and thus responsible for sales tax.


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by gail Cole
December 9, 2019