Normand v. Wal-Mart.com USA, LLC

Louisiana Supreme Court

Tab Group

Merits Stage

Louisiana Supreme Court holds that Walmart is not liable for the collection of taxes on sales by third parties using Walmart’s online marketplace, reversing Court of Appeal’s holding to the contrary

January 29, 2020

Click here to view the opinion. The U.S. Chamber filed an amicus brief urging the Louisiana Supreme Court to grant cert. to review the lower court decision, and another amicus brief at the merits stage urging reversal.

U.S. Chamber files merits brief urging Louisiana Supreme Court to reverse appellate court’s decision authorizing parishes to require online platforms to collect tax on third-party transactions

June 21, 2019

Click here to view the Chamber’s brief. Previously, the Chamber filed an amicus brief supporting the writ petition.

Kelly B. Becker and Kathryn Z. Gonski of Liskow & Lewis served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

Petition Stage

Louisiana Supreme Court grants writ petition in case concerning parish authority to collect sales taxes from online platforms for third-party sales transactions

May 6, 2019

U.S. Chamber files amicus brief in support of writ petition in Louisiana Supreme Court, urging review of appellate court’s decision authorizing parishes to require online platforms to collect tax on third-party transactions

March 8, 2019

Click here to view the Chamber’s amicus brief.

Kelly B. Becker of Liskow & Lewis served as co-counsel for the U.S. Chamber of Commerce on behalf of the U.S. Chamber Litigation Center.

Case Documents

U.S. Chamber Amicus Brief -- Normand v. Wal-Mart.com USA, LLC (Louisiana Supreme Court).pdf

U.S. Chamber Amicus Brief (merits) -- Normand v. Wal-Mart.com USA, LLC (Louisiana Supreme Court).pdf

Opinion -- Normand v. Wal-Mart.com USA, LLC (Louisiana Supreme Court).pdf