A remote seller must collect when its gross revenue from sales delivered into Louisiana exceeds $100,000 (as at 1 October 2026). From 2025 (H.B. 578) the sales counted include digital products as well as tangible personal property, products transferred electronically and services. The 200-transaction test was removed from 1 August 2023.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.