Overview Of E-commerce Taxation In Louisiana

The Louisiana judiciary has been active in defining the means for taxing e-commerce transactions. While Louisiana taxes e-commerce transactions involving the sales of good and services as well as software, the courts have served to define the scope of the legislature’s intent to tax.

The following questions have been addressed in this article:

What are the provisions regarding E-commerce taxation?
How has e-commerce taxation concerns evolved through the Louisiana judiciary?

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