- Retail sales of tangible personal property delivered into Louisiana
- Both taxable and exempt sales count toward the $100,000 threshold
- Taxable services and digital products sourced to Louisiana
- Sales made through a registered marketplace facilitator collecting and remitting on the business's behalf
- Wholesale sales with a valid Louisiana resale certificate
Affiliate Nexus
Louisiana's affiliate nexus provisions are codified at R.S. 47:302(V), originally enacted July 1, 2015 under HB 555 and expanded April 1, 2016 under Act 22. The statute establishes several independent bases under which an out-of-state seller is presumed to be a dealer subject to Louisiana tax.
Click-through nexus applies when a remote seller has an agreement with a Louisiana resident or business to refer customers via hyperlinks or other electronic means in exchange for a commission or other consideration, and cumulative gross receipts from referred Louisiana customers exceed $50,000 in the preceding 12 months. This presumption is rebuttable.
Brand affiliate nexus arises when a remote seller sells the same or substantially similar product line under the same or substantially similar business name, trademark, or service mark as an in-state retailer.
Agent-based affiliate nexus arises when a remote seller solicits business and develops or maintains its Louisiana market through an affiliated agent operating in the state.
Ownership-based nexus arises when a remote seller holds more than 5% direct or indirect ownership interest in a retailer maintaining Louisiana sales locations, or when such a retailer holds more than 5% direct or indirect ownership in the remote seller.
In 2025, Act 433 (SB 162) removed language related to non-remote sellers and affiliate nexus from the Remote Sellers Commission provisions as a technical clean-up measure, effective July 1, 2025.
Physical Nexus
Under R.S. 47:301(4)(a)-(l)(a)-(l)), a business is classified as a "Dealer" subject to Louisiana sales and use tax when it maintains physical presence in the state through any of the following: any office, place of distribution, sales room, showroom, warehouse, or other place of business in Louisiana; any full-time or part-time employee, agent, salesman, or independent representative operating in the state; inventory stored in a third-party facility in Louisiana, including inventory held through fulfillment programs such as Amazon FBA; delivery of merchandise via company-owned or leased vehicle; or leasing or renting tangible personal property in Louisiana. Physical presence may be established directly, indirectly, or through a subsidiary, and even temporary presence triggers nexus.
A critical distinction applies to physical nexus sellers in Louisiana: unlike remote sellers who use the centralized Louisiana Sales and Use Tax Commission for Remote Sellers, businesses with physical nexus are required to register and file at both the state level with the Louisiana Department of Revenue and directly with each applicable local parish tax collector. Louisiana has approximately 415 local taxing jurisdictions, each of which maintains its own registration and filing requirements.
Trailing Nexus
Louisiana has not codified a trailing nexus rule in any statute, regulation, or administrative bulletin. No Louisiana Revised Statute, regulation, or Department of Revenue bulletin defines how long collection obligations persist after a seller's nexus-creating activity ends. In the absence of formal guidance, the general practitioner position is that obligations continue through the end of the filing period during which physical presence ceases, though this has not been formally confirmed by Louisiana authority.
