Louisiana – Who Collects Sales Tax For Small, Online Businesses? Not Wal-Mart Or Amazon


In a decision long awaited around the nation, a split Louisiana Supreme Court Wednesday overruled Jefferson Parish, finding that the big online marketplaces, like eBay, Etsy, and in this case Wal-Mart, don’t have to collect sales taxes on internet transactions they handle for small businesses.

National groups from the U.S. Chamber of Commerce to the Tax Executive Institute had weighed in, volunteering their opinions, backing Wal-Mart’s contention that state legislators need to decide – not the courts.


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The advocate
by mark ballard
january 29, 2020