The Supreme Court overruled the physical presence requirement in Quill for remote retailers, but the high court remanded the case back to the lower court for further decisions on the South Dakota law.
While Louisiana is in a good position having adopted a provision very similar to the South Dakota law, we are still some time away from a final decision and seeing the full impact. It should be noted that Louisiana is currently collecting sales tax from some of the nation’s largest online retailers, including Amazon, and smaller companies as well.
It is far too soon for a definitive estimate of what the state will receive from online sales as a result of today’s decision, but when appropriate, we will provide updates.
