NEW ORLEANS — The Supreme Court of the United States released its ruling on June 21st in favor of states collecting online sales tax in the South Dakota v. Wayfair case. The decision has given states the green light to collect sales tax from online sellers without their physical presence in the state as a requirement. However, the Court also laid out several requirements that limit the scope of the rule.
This SCOTUS decision means that it might take approximately 12-24 months for the case to reach a final resolution, leaving no absolute decision yet for states to put into effect.
In anticipating the Court's ruling, Louisiana passed legislation that redefined "dealer" as an entity from a separate state that does $100,000 worth of business or engages in at least 200 business transactions annually.
Louisiana must take several steps before being able to take advantage of the SCOTUS decision.
