Louisiana

No foreign corporation (or LLC) shall have the right to transact business in this state until it shall have procured a certificate of authority to do so from the secretary of state. The following non-exhaustive list of activities do not constitute transacting business in Louisiana:

(1) Maintaining, defending, or settling any proceeding;
(2) Holding meetings of its directors, shareholders, managers or members or carrying on any other activities concerning its internal affairs;
(3) Maintaining bank accounts;
(4) Maintaining offices or agencies for the transfer, exchange, and registration of the foreign limited liability company’s own membership interests, or appointing or maintaining trustees or depositories with respect to those membership interests;
(5) Soliciting or procuring orders, whether by mail or through employees or agents or otherwise, if the orders require acceptance outside the state before they become contracts, including all preliminary incidents thereto;
(6) Creating evidences of debt, mortgages, or liens;
(7) Securing or collecting debts or enforcing any rights in property securing the debts;
(8) Transacting any business in interstate or foreign commerce;
(9) Conducting an isolated transaction completed within thirty days, and not in the course of repeated transactions of like nature; or
(10) Acquiring or disposing of property or a property interest, not as a part of any regular business activity.

Remote retailers are considered to have economic nexus in Louisiana when they reach $50,000 in gross sales in the state of Louisiana.