Bradley attorney Bruce Ely was quoted in Law360 on the Louisiana Sales and Use Tax Commission for Remote Sellers, which serves as the centralized filing and audit agency for remote sellers. While the state’s tax administration entity for remote sellers has made strides in simplifying a complicated state and local sales regime, some view the new system as out of compliance with the Wayfair standard. Wayfair highlights several aspects that could avoid creating burdens on interstate commerce, including the adoption of the Streamlined Sales and Use Tax Agreement.
Ely said Louisiana's decentralized tax administration system and lack of uniform rates and definitions fall well short of achieving the tax simplification standard that Streamlined offers.
"You've got the five or six pillars of the Streamlined Sales and Use Tax Agreement, and Louisiana violates several, all in one fell swoop," Ely said. "That's a classic example of an undue burden under the third prong of Wayfair."
The original article, “La. Remote Seller Concerns Remain Despite Tax Simplification ” appeared in Law360 on July 22, 2020 (login required).