Normand v. Wal-Mart.com USA, LLC

Docket Number2019-C-00263
Decision Date29 January 2020

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4 cases
  • Amazon Servs. v. S.C. Dep't of Revenue
    • United States
    • South Carolina Court of Appeals
    • January 24, 2024
    ...Normand v. Wal-Mart.com USA, LLC, 2019-00263 (La. 1/29/20), 340 So.3d 615, which was not decided until after it filed its initial brief. In Normand, the Louisiana Court held the trial court erred by concluding the online marketplace was a "dealer" such that it was required to collect and re......
  • Amazon Serv. v. S.C. Dep't of Revenue
    • United States
    • South Carolina Court of Appeals
    • March 18, 2024
    ...prior to the enactment of the marketplace facilitator laws. In its reply brief, Amazon Services cited to Normand v. Wal-Mart.com USA, LLC, 2019-00263 (La. 1/29/20), 340 So. 3d 615, which was not decided until after it filed its initial brief. In Normand, the Louisiana Supreme Court held the......
  • Robinson v. Priceline.com
    • United States
    • Court of Appeal of Louisiana
    • April 17, 2024
    ...as private profit. 2. The trial court erred by failing to follow controlling jurisprudence from the Louisiana Supreme Court in Normand v. Wal-Mart.com USA, LLC and failing to hold that Expedia contractually undertook the role and obligations of "dealers" under Louisiana law by being the onl......
  • Higbee Lancoms v. Robinson
    • United States
    • Court of Appeal of Louisiana
    • November 3, 2023
    ...local sales taxes.2 Under La. R.S. 47:301(4)(b), a dealer is defined to include a retail seller.3 See Normand v. Wal-Mart.com USA, LLC, 19-00263 (La. 1/29/20), 340 So.3d 615, 625-26. Further, under CCPA § 4.9, Dillard’s was obligated to "pay any sales taxes due and payable by it relating to......