Louisiana DTC Sales Tax Changes

Louisiana has removed the 200-transaction threshold for economic nexus for sales tax for remote sellers. Starting Aug. 1, 2023, out-of-state direct wine shipper permittees only need to register with the Louisiana Sales and Use Tax Commission for Remote Sellers and collect and remit state and local sales taxes through the commission if they meet the definition of remote seller and have over $100,000 gross revenue from sales delivered into Louisiana. California wineries that do not meet this criterion are still required to collect and remit the 4.45% Louisiana state sales and excise taxes on direct-to-consumer wine sales shipped to consumers in Louisiana. Additional guidance on Louisiana’s sales tax requirements for out-of-state wineries may be found here.