By the Kean Miller State and Local Tax Team
On June 21, 2018, the Supreme Court of the United States issued its opinion in South Dakota v. Wayfair, Inc., Dkt. No, 17-494, 585 U.S. __ (June 21, 2018). In addition to overturning the physical presence substantial nexus standard applicable to use tax collection requirements articulated
INTRODUCTION
Louisiana law imposes a sales tax on “sales at retail.” “Sale at retail” is defined in the sales tax law, and the definition provides that the term does not include “sales of materials for further processing into tangible personal property for sale at retail.” This provision is commonly referred to as the “further processing
Kean Miller partners Linda S. Akchin and Christopher J. Dicharry represented Graphic Packaging International in its initial trial and appeal.
Since 1948, Louisiana’s General Sales Tax Law has provided an incentive to the manufacturing industry in the form of an exclusion from tax for materials purchased for further processing into tangible personal property for sale