Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers.

See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __

The date and time are now set for the much-anticipated oral argument of the Wal-Mart.com “marketplace” litigation matter in Louisiana’s highest court!

On September 4th, at 2:00 PM CT, the Louisiana Supreme Court will hear oral arguments of the taxpayer, Wal-Mart.com, and the local tax collector, the Jefferson Parish Sheriff’s Office (JPSO).

A link

Something new has been cooking in the Louisiana tax law kitchen!Montana-Flag-icon

The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State.  Louisiana is certainly used to heat (as can be seen by its food