Articles Tagged with Wal-Mart


Louisiana-Supreme-Court-Seal-300x300On January 29, 2020, the Louisiana Supreme Court issued a 4-3 decision in Normand v. USA, reversing in full two lower courts and holding was not required to collect local sales tax on third-party sales facilitated through its online marketplace. The majority concluded was not a “dealer” under Louisiana law for purposes of such sales and the company’s contracts with third-party marketplace retailers did not transfer the third-party retailers’ sales tax obligation to

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