Wal-Mart succeeded in convincing the Louisiana Supreme Court that it was not a “dealer” obligated to collect sales tax on products sold by third-party retailers on its website. Robert Willens highlights the reasoning that led to Wal-Mart’s win on the same issue in which Amazon recently came out on the losing side in South Carolina.
Wal-Mart.com USA LLC’s third-party sellers—not Wal-Mart—are responsible for remitting sales tax for merchandise they sell to Louisiana customers on Wal-Mart’s website.
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by Robert Willens
February 11, 2020