Do businesses with Internet sales have to collect Louisiana sales tax on their sales?

Internet sales are treated the same as catalog sales for sales tax purposes. If the business has a physical presence in Louisiana or delivers by company vehicle into Louisiana, it should register for and charge Louisiana sales tax on the sales it makes to Louisiana customers. Businesses with no physical presence in Louisiana and do not meet economic nexus conducting internet sales are not required to register with the Louisiana Department of Revenue. However, a business may voluntary register as a Direct Marketer to collect and remit the combined state and local sales tax amount of 8.45% on all taxable purchases of property. See Revenue Information Bulletins 18-001, 18-002, 19-001, 20-002 for information on remote retailer filing requirements. Direct Marketer registration applications, returns, and payments are submitted through LDR’s online application Louisiana Taxpayer Access Point (LaTAP).