The original instrument and the following digest, which constitutes no part of the
legislative instrument, were prepared by Leonore Heavey.
DIGEST
SB 1 Original 2018 Third Extraordinary Session Morrell
Present law defines "dealer" as a person who does not have a physical presence in the state and who
sells for delivery into La. tangible personal property, products transferred electronically, or services,
if either:
(1)The person's gross revenue from sales in La. exceeds $100,000; or
(2)The person engaged in 200 or more separate transactions in La.
Present law applies the definition of dealer to all taxable periods beginning on or after the date of
the final ruling by the United States Supreme Court in South Dakota v. Wayfair Inc., Overstock.Com,
Inc., and Newegg Inc., finding South Dakota 2016 Senate Bill No. 106 constitutional.
Proposed law applies the definition of dealer to all taxable periods beginning on or after August 1,
2018.
Effective upon signature of the governor or lapse of time for gubernatorial action.
(Amends Acts 2018 2nd ES No. 5, ยง2)