Jefferson Parish v. Walmart
Brief for Amici Curiae Retail Litigation Center, Inc.
- Court: Supreme Court of Louisiana
- Issue: Tax
- Status: Decided January 2020
- Lower Court: United States Court of Appeals for the Fifth Circuit
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.