Remote Sellers
Remote Sellers and businesses that have met the definition of remote seller (annual sales of $100,000 or more; or 200 or more transactions per year, but do not have physical presence in Louisiana) should register
with the Louisiana Commission for Remote Sellers (Commission) to file a single return for state and local taxes.
To register, visit the Commission’s website. A Remote Seller currently registered with the state and parishes as a regular dealer may switch to the Commission. The Remote Seller
must remit any tax collected while registered with the state and parishes directly to the state and parishes.