Jefferson Parish v. Walmart 

Overview

• Court: Supreme Court of Louisiana  
• Issue: Tax
• Status: Decided January 2020
• Lower Court: United States Court of Appeals for the Fifth Circuit

RLC’s Position: 
The RLC, joined by the National Retail Federation and Louisiana Retailers Association, filed an amicus brief to ensure that local tax authorities cannot attempt to take undue advantage of the Supreme Court’s South Dakota v. Wayfair decision. In this case, a local Louisiana taxing authority sought to use Wayfair to significantly expand its authority to rope in new taxpayers. 

Court Outcome: 
The court reversed and vacated the decision. 

PREVIOUS BRIEF
WALMART BRIEF
DECISION