Louisiana has updated its nexus rules in 2024, significantly impacting remote sellers and marketplace facilitators. Nexus determines whether a business must collect and remit sales tax in Louisiana, and these updates reflect the state’s adaptation to the evolving digital economy. One major change is the modification of economic nexus thresholds: remote sellers must now collect sales tax if they exceed $100,000 in sales, eliminating the previous 200-transaction requirement. This adjustment simplifies compliance for businesses and aligns Louisiana with many other states’ standards.

Additionally, the affiliate nexus rules have been tightened. Previously, having affiliates promoting sales established nexus. In 2024, nexus now also applies to any affiliated entities that share management, employees, or business practices influencing sales. This broadens the scope of what constitutes an affiliate relationship, ensuring more comprehensive tax coverage. Marketplace facilitators have expanded definitions, now including entities involved in delivery or customer service, increasing their responsibility to collect and remit sales tax on behalf of third-party sellers.

Click-through nexus remains at the $10,000 sales threshold for online referrals, but with clearer guidelines to prevent ambiguity. Enhanced reporting requirements now mandate quarterly reporting for affiliate relationships, improving tax compliance and revenue tracking. These changes emphasize the importance for remote sellers to stay informed and ensure robust tax management practices to meet Louisiana’s updated nexus requirements, avoiding penalties and fostering compliant business operations.