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Louisiana enacts sales and use tax notice requirements on remote retailers

Louisiana Gov. John Bel Edwards signed legislation on June 17 that imposes notice requirements on remote retailers that don't collect and remit Louisiana sales and use tax on sales made in the state. Specifically, the legislation requires that remote retailers provide a notice to purchasers at the time of sale and an annual notice to each purchaser of the total purchases made during the immediately preceding calendar year. Also, remote retailers must provide the Louisiana Department of Revenue with an annual statement for each purchaser of the total sales occurring during the prior calendar year. The notice requirements, which are effective on July 1, 2017, apply only to remote retailers with annual cumulative gross receipts in Louisiana that exceed $50,000.

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