Louisiana Governor Calls for Second Special Session

Louisiana Governor John Bel Edwards has released his Call for the Second Special Session in 2016. The special session will begin at 6:30 p.m. on June 6, 2016, which is 30 minutes after the regular session ends. The special session will end on June 23, 2016.

The Call focuses on the Governor’s tax plan, which was released contemporaneously with the Call. The call also contains numerous items to address certain “unintended consequences” from the First Special Session, including taxation of isolated and occasional sales. Additionally, however, it includes the following major items:

  • Deductibility of excess federal itemized personal deductions in computing state income taxes;
  • Rates and brackets for state income tax;
  • Interest paid on refunds of tax overpayments;
  • Tax credits eligible to be refunded from current collections of the tax; and
  • Sales of items of tangible personal property for further processing.

The last item, perhaps, is interesting as it is the result of the Louisiana Supreme Court’s decision in Bridges v. Nelson Industrial Steam Co., which we will discuss in a later blog post.

The Jones Walker SALT Team will keep you posted on all of the developments. Stay tuned!

Louisiana Joins Fray in National Debate Over Online Remote Seller Sales Tax Nexus

IMG_5444Originally published by Tax Law360.

Taxation by states of out-of-state online retail sales remains a hotly contested issue.  Louisiana is now part of that national sales tax nexus conversation.

In March of 2016, during a special legislative session called by new Louisiana Governor John Bel Edwards (D) to address the State’s current budget shortfalls, the Louisiana Legislature passed House Bill 30 (signed into law as Act 22 and effective April 1, 2016), whereby certain out-of-state online retailers are now statutorily required to collect and remit Louisiana state and local sales and use taxes for online purchases made by Louisiana taxpayers. A question remains, however, as to the ultimate effect this new remote seller legislation will have on Louisiana’s budget issues and the overall movement nationwide to statutorily (or administratively) expand sales tax nexus.

[A] question does seem to present itself as to whether Louisiana has now become a new kind of bellwether state – an indicator of what may be the “new norm” among even the more conservative, mainstream state Legislatures, and a sign of what is to come across all the states.  Only time will tell whether Louisiana’s Act 22 is a new catalyst that sparks additional legislative activity across the country.

The longtime guiding backstop regarding the extent to which states can force out-of-state remote sellers to collect and remit state sales and use taxes is the “physical presence” substantial nexus standard in the U.S. Commerce Clause.  This physical presence standard was cemented in the U.S. Supreme Court’s ruling in Quill Corp v. North Dakota, 504 U.S. 298 (1992), to protect against state sales and use tax legislation that would improperly burden interstate commerce.  For more than two decades, the decision by the U.S. Supreme Court in Quill has served as the final word on the requirements regarding collection of sales and use taxes.  The seller must have an actual “physical presence” in a state for that state to require the seller to collect sales tax.

In the years following Quill, however, states have been increasingly trying to determine what degrees of “presence” are in fact sufficient to create this constitutional nexus between a seller and the state.  Such efforts by states have advanced in recent years as a result of the less-than-stable economic conditions within the country and the increasing popularity and convenience of online shopping (driving sales away from in-state brick and mortar stores to out-of-state online sellers).

A FAMILIAR STORY: LOUISIANA BUDGET WOES AND THE LEGISLATURE’S RESPONSE

Louisiana, like many U.S. states, is facing a daunting budget challenge. Over the past several years, a downturn in oil and gas prices and some sluggishness in other areas of the regional economy have led to a decline in state tax revenues. At the same time, the State’s share of the costs of mandated federal programs and other fiscal issues have created a stated need for increased spending.

As part of their development of a solution to these budget woes, lawmakers in Louisiana and around the country have been looking to, among other things, broaden their respective taxable bases, close perceived “tax loopholes,” and find ways to ensure better tax compliance within their current tax bases.  To that end, states are, among other things, increasing efforts to recapture lost sales tax revenues resulting from changing technologies, the expansion of the Internet, and the pervasiveness of online shopping.  Legislators have relied in part upon the often-cited reports by William F. Fox, Donald Bruce, and LeAnn Luna of the University of Tennessee, which attempt to quantify state and local sales tax revenue losses resulting from the development and expansion of e-commerce.  The authors claim, for example, that state and local governments possibly lost more than $56 billion over the six-year period ending in 2012.  While the actual numbers are currently being debated, many state legislators see online sales as a huge, untapped source of much-needed revenue without having to technically “increase taxes” or “expand the tax base” to previously untaxed transactions.

Louisiana is no exception.

Almost immediately following his inauguration on January 11, 2016, Governor Edwards called a special legislative session to focus on dramatic budget shortfalls for the fiscal years ending on June 30, 2016 (FY16), and June 30, 2017 (FY17).  According to stated projections, barring some form of action, the FY16 budget deficit was expected to be $700 million and the FY17 shortfall was estimated to reach $1.9 billion.  Part of the Governor’s package of revenue-raising bills was HB 30, which required the collection and remittance of state and local sales and use taxes by, among others, certain remote online vendors.  Although not outwardly advertised as a piece of legislation that “expanded the tax base” or “raised taxes,” the clear intent of the bill was to try to capture some of the lost tax revenue resulting from the advent and explosion of e-commerce.

HB 30 was actually an identical reiteration of a prior bill (HB 555) passed by the Legislature last year in the 2015 Regular Session, but which died on the prior Governor’s desk, being one of only a small handful of tax bills vetoed by then-Governor Bobby Jindal.  The stated basis for Governor Jindal’s veto was his concern that other states had failed to win court challenges against such a statutory expansion of sales tax nexus, and that doing so in Louisiana would expose the State “to extensive litigation that has budgetary implications for critical services like healthcare and higher education.”

What a difference a year makes.  Approximately eight months and one governor later, during the recent 2016 special session, HB 30 sailed through both the House and Senate and was quickly signed into law by Governor Edwards.

From a public relations perspective, assigning responsibility for the collection and remittance of state and local sales taxes to out-of-state, online retailers makes some sense.  As opposed to implementing tax increases that are likely to be perceived as directly harmful to Louisiana taxpayers (and while consciously ignoring a range of potentially negative trickle-down effects), shifting the burden of collecting such taxes to non-Louisiana entities allows legislators and the Governor to perform a delicate two-step in which non-remitting online retailers are now cast in the role of “violators” of the law, should they not comply.

These arguments, however, generally ignore the fact that Louisiana retail customers are already liable for payment of such taxes, whether they report and pay the statutorily required complementary use taxes when filing their annual state income tax returns, or otherwise submit the tax directly to the state and local sales and use tax collectors. That said, supporters of online remote seller tax legislation point out that many taxpayers are either unaware of this responsibility or simply refuse to comply (fully expecting that the states have neither the resources nor the wherewithal to track down individuals who fail to report and pay these taxes).

TECHNICAL ELEMENTS OF ACT 22

In an attempt to expand the boundaries of “physical presence” under Quill, and following in the footsteps of such states as California and New York, Act 22 expands Louisiana’s remote seller nexus for out-of-state vendors (including online retailers) with certain business activities in the State.  Specifically, Act 22 creates new collection and remittance requirements on certain additional remote sellers by expanding the applicable statutory definition of “dealer.”  The following additional activities now qualify a remote seller as a “dealer” and thereby create statutory nexus between the seller and the State for state and local sales and use tax purposes:

  • Click-through nexus (Amazon law):  Solicitation of business through agreements with independent contractors or other representatives who are Louisiana residents, where the resident refers potential customers (by link on an Internet website or otherwise) to the seller for a referral fee or some other form of consideration, and where the gross receipts generated from such business are in excess of $50,000 during the prior twelve months.
  • IP nexus:  Selling the same or a substantially similar line of products as a Louisiana retailer under the same or substantially similar business name, using trademarks, service marks, or trade names that are the same or substantially similar to those used by the Louisiana retailer.
  • Affiliate nexus:  Soliciting business and developing and maintaining a market in Louisiana through an agent, salesman, independent contractor, solicitor, or other representative under an agreement with a Louisiana “affiliated agent” (a resident or business) where the affiliated agent, for a commission, referral fee, or other consideration, engages in activities that inure to the benefit of the remote seller to help develop business or maintain a market for the remote seller’s goods or services in the State, as long as those activities of the agent are sufficient to satisfy the sales tax nexus requirements of the U.S. Constitution.
  • “Substantial ownership interest” nexus:  Holding a substantial ownership interest, directly or through a subsidiary, in (or being substantially owned by) a retailer with sales locations in Louisiana.  “Substantial ownership interest” is defined to mean affiliated entities where there is an ownership interest of more than 5%, whether direct or indirect, in the other entity.

Those qualifying remote sellers would now be required to collect and remit Louisiana state and local sales and use taxes on their remote sales into Louisiana.  Such remote sellers would use a flat local sales and use tax rate of 4%, along with the applicable state sales and use tax rate (currently 5%).  Act 22 is applicable to all tax periods beginning on or after April 1, 2016.

THE FALLOUT

Far from resolving the issues surrounding state taxation of online sales, however, the Legislature’s implementation of Act 22 now sets the stage for a likely confrontation with online retailers and other out-of-state entities that are now considered “dealers” in Louisiana.  Not unexpectedly, many out-of-state sellers disagree strongly with Act 22.  Some are simply pulling back from any of these new “trigger” activities in Louisiana.  For example, Amazon.com has already ended its advertising relationships with Louisiana affiliates and online sellers that had been established through its Amazon Associates Program.  Such Louisiana affiliates will no longer be able to earn ad revenue from Amazon.

Additionally, passage of Act 22 will almost certainly lead to constitutional challenges from out-of-state taxpayers that believe the Legislature’s actions go beyond the current scope of Commerce Clause “physical presence” substantial nexus under Quill.  Barring any legislative action at the federal level, which has yet to gain significant traction, such constitutional challenges will likely be settled only in court.  As a result, state officials and business taxpayers are already gearing up for the fights to come.

Also, from a compliance perspective, the April 1, 2016 effective date of Act 22 imposed a heavy burden on many out-of-state sellers who previously had no Louisiana sales tax registration requirements.  Within the span of only a couple of weeks, these out-of-state sellers were required to determine whether they now had statutory nexus with Louisiana under one of the new categories, register for sales tax purposes in the State, and adjust their point of sale systems and internal processes so as to be able to properly collect and remit Louisiana state and local taxes on any transactions to Louisiana purchasers.  All of this, of course, also assumes that the out-of-state sellers became immediately aware of the enactment of Act 22 and the resulting statutory nexus changes.

THE EFFECT OF LOUISIANA’S ACTIONS ON THE NATIONAL REMOTE SELLER NEXUS CONVERSATION

When it comes to its tax laws — or legislation in almost any arena, for that matter — Louisiana is not generally known as an innovator among states. Typically, Louisiana legislators wait to see how issues and debates play out in other jurisdictions before taking action at home.  With the passage of Act 22, however, the Louisiana Legislature leaped somewhat into the spotlight of the online sales and use tax debate.  Louisiana is now among a minority of U.S. states that have passed this type of legislation, most of which rely on creative means of pushing the boundaries of (and in some cases circumventing) the “physical presence” substantial nexus standard laid out in Quill.

While it is clear that Louisiana is not a unique groundbreaker in this area of remote seller nexus legislation (other states already had similar legislation, and roughly 30% of the country’s state tax departments believe the types of activities in Act 22 create nexus for sales tax purposes), a question does seem to present itself as to whether Louisiana has now become a new kind of bellwether state – an indicator of what may be the “new norm” among even the more conservative, mainstream state Legislatures, and a sign of what is to come across all the states.  Only time will tell whether Louisiana’s Act 22 is a new catalyst that sparks additional legislative activity across the country.

What is clear, however, is that such legislative actions will continue to be strongly challenged by out-of-state taxpayers who believe these types of statutory nexus provisions go too far, violating taxpayers’ Commerce Clause protections under the “physical presence” standard articulated by the U.S. Supreme Court in Quill.

SALT Team Alum Named Distinguished LSU MPA Alumnus of the Year

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SALT partners, Andre Burvant, Jay Adams, and Bill Backstrom pictured with the distinguished LSU MPA Alumnus of the Year, Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue

Kim, formerly a partner with the Jones Walker SALT Team, was recognized as the 14th alumnus honored by the LSU Public Administration Institute on April 22, 2016.

Mississippi Legislature Passes Corporate Franchise Tax Phase-Out, Income Tax Reductions

Late Monday evening, on April 18, 2016, the Mississippi House and Senate approved a conference committee report on Senate Bill 2858, known as the “Taxpayer Pay Raise Act of 2016”, to implement a ten-year phase out of the corporate franchise tax, and also to phase-in an individual and corporate income tax exemption on the first $5,000 of taxable income. Barring any last-minute procedural delays, the bill could go to Governor Phil Bryant possibly as early as today, April 20, 2016. Highlights of the bill are as follows:

Beginning in the 2018 tax year, S.B. 2858 will enact the following changes:

  • The franchise tax rate (currently $2.50 per $1,000 of capital) will be reduced ratably over ten years until the tax is fully repealed in 2028.

 

  • The first $100,000 of taxable capital will immediately become exempt from the franchise tax, and that exemption will remain constant throughout the phase-out period. This provision was not included in the original bill, and will likely serve to completely exempt many small businesses from the franchise tax in the first year.

 

  • The present 3% income tax bracket, which applies to the first $5,000 of taxable income, will be phased out over five years, after which the existing 4% and 5% rates will continue to apply to taxable income in excess of $5,000 and $10,000, respectively. These income tax reductions apply to both individual and corporate taxpayers.

Beginning in the 2017 tax year, self-employed taxpayers also will be entitled to deduct from their Mississippi gross income a portion of their federal self-employment taxes. This deduction will equal 17% of that tax in 2017, 34% in 2018 and 50% for tax years 2019 and after (being equal to the federal deduction).

These tax cuts have been politically charged, and initial reports suggest the final bill could ultimately cost the state over $260,000,000 in annual franchise tax revenue once fully implemented, and potentially $415,000,000 when considering the income tax cuts. While many commentators characterized the early franchise tax cut proposals as hand-outs to large corporations, the final income tax breaks and the late addition of the $100,000 franchise tax exemption undoubtedly will benefit a large number of small businesses and virtually every individual taxpayer in the state.

For more information, please contact John Fletcher, Dennis Miller, or Justin Stone.

UPDATE April 27, 2016:  On Monday, April 26, 2016, SB 2858 was sent to Governor Bryant for his signature.

SALT Team Member Jay Adams Once Again Goes Hog Wild at 8th Annual Hogs for the Cause

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JW SALT Team member Jay Adams once again goes hog wild with his Fleur de Que team at the 8th Annual Hogs for the Cause (“HFTC”), a New Orleans barbeque competition and fundraiser. HFTC is now one of the largest barbecue competitions and music festivals in the country whose main mission is to help families fighting pediatric brain cancer.

Jay’s team, Fleur de Que, braved the torrential rains and received awards for Biggest Fundraiser and Best Booth.

Please click here for more information on HFTC and how you can contribute.

Herb Frierson Appointed Commissioner of the Department of Revenue for Mississippi

Mississippi Governor Phil Bryant has announced the appointment of Herb Frierson as the Commissioner of the Department of Revenue for Mississippi effective July 1, 2016.

Prior to being appointed Commissioner, Mr. Frierson served as a Republican member of the Mississippi House of Representatives, representing District 106. In his future role as Commissioner, Mr. Frierson will oversee the Mississippi Department of Revenue and will be responsible for collecting taxes for the state Treasury.

Mr. Frierson said that he will “miss the House of Representatives, but it’s time to move on, and this is the perfect opportunity.” He added “I’m very excited about the challenge and look forward to continuing public service.”

Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen

iStock_000024072281_LargeMississippi Department of Revenue v. Hotel and Restaurant Supply

Cause No. 2014-CA-01685-SCT (March 10, 2016)

In Mississippi Department of Revenue v. Hotel and Restaurant Supply, the Mississippi Supreme Court on Thursday, March 10, 2016, upheld the reversal of a sales tax assessment levied against a vendor who failed to collect sales taxes on construction-related materials sold to a contractor who presented the vendor with a material purchase certificate (“MPC”). The Court’s decision could have broad implications for a wide range of other sellers, and likely prohibits the Department from attempting to hold a vendor liable for its customers’ unpaid sales taxes when the vendor obtained valid exemption documents such as MPCs, direct pay permits, retail sales tax numbers, and other items that statutorily shift the tax payment responsibility from a vendor to a customer. The Court also provided important clarification on the standard of review applicable to tax appeals, but left some critical questions unanswered.

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Jones Walker SALT Team Partner Jay Adams Heads to the Houston Rodeo!

collage-2016-03-02-1Jones Walker SALT Team partner Jay Adams headed to the Houston Livestock Show & Rodeo World’s Championship Bar-B-Que Cook Off on February 26, 2016 for a honky tonkin’ boot stompin’ night under the stars where more than 250 teams competed in a traditional Texas cook off. Jones Walker is a proud sponsor of the Half Fast Cookers Bar-B-Que cooking team which competes in the brisket, ribs, and chicken categories. The Houston Livestock Show and Rodeo is a charity that benefits youth, supports education, and facilitates better agricultural practices. Since its beginning in 1932, the Houston Livestock Show and Rodeo has committed more than $400 million to scholarships, research, endowments, calf scramble participants, junior show exhibitors, school art participants, and other educational youth programs.

Special Legislative Session Called by Louisiana Governor To Address Taxes and Budget

Today, Louisiana Governor Edwards called for a special session of the Louisiana Legislature to begin on February 14, 2016 and end no later than March 9, 2016.  The session has been called to address the current year $700 million budget deficit and a number of tax issues, including:

  1. Amend the Constitution “relative to deductible items in computing state income taxes” (expected to be the federal income tax deduction);
  2. Adjust the rates and brackets for state income tax;
  3. Increase the excise tax on cigarettes levied under R.S. 47:841(B);
  4. Address the deduction for net operating loss, the computation of Louisiana net income, and the apportionment percent under the Louisiana corporation income tax;
  5. Address the tax credit for investing in certain Louisiana-based investments by insurance companies;
  6. Impose an additional state tax on the sale, use, lease or rental of tangible personal property and the sale of specifically enumerated services;
  7. Address the exclusion for dividend income received from certain banking corporations and associations;
  8. Address the exemption from taxation for the sale or use of natural gas, water, steam, electric power or energy sold for non-residential use and other business utilities;
  9. Address the deductibility of federal income taxes paid in computing state income taxes;
  10. Address the deductibility of excess federal itemized personal deductions in computing state income taxes;
  11. Increase the tax on beverages of high and low alcoholic content;
  12. Address the rate of vendor’s compensation for the state sales and use tax;
  13. Address the discount provided to tobacco dealers;
  14. Address the discount provided for reporting and remitting excise taxes on alcoholic beverages;
  15. Address the state sales tax on interstate, international and intrastate telecommunications services;
  16. Address the automobile rental tax;
  17. Address tax credits eligible to be refunded from current collections of tax;
  18. Address the Enterprise Zone Program;
  19. Extent the corporation franchise tax to all entities taxed as corporations for federal income tax purposes;
  20. Include the furnishing of sleeping rooms, cottages or cabins sales over the internet and sales at a residential location in the sales tax;
  21. Legislate with regard to the imposition, collection and remittance of sales and use tax under R.S. 47:302 and to amend the definition of dealer;
  22. Legislate with regard to tax credits paid on inventory, on vessels operating in the Outer Continental Shelf Lands Act Waters and on public service properties by telephone companies;
  23. Legislate with regard to requiring the advance collection of state sales tax; and
  24. Legislate with regard to exemptions and exclusions from state sales and use tax.

The Jones Walker SALT team will be closely following not only the special session, but also the upcoming regular session that begins on March 14, 2016, and will be providing updates on tax legislation and other tax implications.

Louisiana Supreme Court to Hear Oral Arguments in Three Tax Cases in Back-to-Back Sessions on January 25th and 26th

IMG_4317It is somewhat rare for the Louisiana Supreme Court to entertain three tax cases in one year.  It is even rarer for the Court to hear three state and local tax cases in back-to-back sessions.  However, that is exactly what the Court will be doing!

On January 25th and 26th, the Court will hear oral arguments in three Louisiana sales/use tax cases, the outcomes of which will seem to have major ramifications for various taxpayers operating in the State.

The cases scheduled for oral argument are:

Nelson Industrial Steam:

In Nelson Industrial Steam, the taxpayer Nelson Industrial Steam Company (“NISCO”) is appealing a decision in three consolidated cases from the Court of Appeal, Third Circuit, which held that sand and limestone purchased by NISCO were not “exempt” from state and local sales/use taxes under the further processing exclusion in La. R.S. 47:301(10)(c)(i)(aa).  NISCO manufactures steam and electricity, and in that process NISCO requires the use of limestone and also produces a co-product, ash.  NISCO is arguing its sand and limestone were materials used in further processing of the ash co-product, and therefore the purchase of sand and limestone are excluded from sales/use taxes.  The Louisiana Department of Revenue and the Calcasieu Parish local collector, on the other hand, are arguing that ash is an accidental by-product and that no manufacturer would produce ash as a stand-alone product.  The Court of Appeal found that the exclusion did not apply because the sand and limestone were not purchased for further processing into an end-product, but were instead simply part of an incidental saleable by-product.  The appellate court dissent, however, heavily criticized the majority’s analysis, noting in part that there is no “primary product” test in the further processing exclusion statute, and thus the distinction between a “co-product” and “by-product” is improper.

The Court of Appeal opinion in Nelson Industrial Steam can be found here.

The taxpayer is now asking the Louisiana Supreme Court to address whether the further processing exclusion applies to its purchases of sand and limestone, which were processed into the ash co-product.

Jones Walker filed an amicus curiae brief with the Louisiana Supreme Court in this case on behalf of the Louisiana Pulp and Paper Foundation and the Council on State Taxation (COST).  Additionally, Jones Walker Partner Jay Adams will participate in oral argument before the Court on behalf of amici curiae.

Coastal Drilling:

In Coastal Drilling, the taxpayer is appealing a decision of the Court of Appeal, First Circuit, which held that the exemption in La. R.S. 47:305.1(A) for purchases of component parts of certain vessels does not apply to vessel “reconstructions.”  After being badly damaged by fire, the taxpayer company’s vessel/rig was restored to operating condition as part of a substantial vessel reconstruction.  The taxpayer did not pay local sales/use taxes on the parts, materials, equipment and machinery purchased in connection with the reconstruction work performed, relying on the exemption statute and the corresponding regulation in Louisiana Administrative Code (“LAC”) 61:I.4403 applying the exemption to both constructions and “reconstructions.”  The Court of Appeal disagreed, opining that the statutory exemption only applies to component parts purchased during “original constructions,” and does not apply to vessel reconstructions.  As part of its decision, the Court of Appeal also struck down the portion of the regulation applying the exemption to “reconstructions” because, according to the Court of Appeal, the regulation exceeded the scope of the exemption’s statutory language.

The Court of Appeal opinion in Coastal Drilling can be found here.

The taxpayer is now asking the Louisiana Supreme Court to address whether the regulation properly interprets the statutory exemption to apply to vessel reconstructions.  Further, the taxpayer is requesting that any ultimate ruling interpreting the statutory exemption differently than the regulation should be applied prospectively only (and not retroactively).

Jones Walker filed an amicus curiae brief with the Louisiana Supreme Court in this case on behalf of the Louisiana Association of Waterway Operators and Shipyards (LAWS).

Yesterdays:

In Yesterdays, the local sales/use tax collector for Calcasieu Parish is appealing a decision of the Court of Appeal, Third Circuit, which found an assessment by the collector to be an improper “arbitrary assessment” where the collector estimated the amount of sales/use taxes due after the taxpayers failed to provide a certain type of record demanded by the collector (specifically cash register records known as “Z-tapes”).  Under La. R.S. 47:337.29, a taxpayer is required to keep “suitable records,” “other books of accounts” and “other information as may be required by the collector” for an audit.  The collector asserted that deposit slips and bank statements were not “suitable records” for its audit, and that the taxpayers were required to keep Z-tapes for the audit.  However, the Collector never promulgated any rule, published any guidance, or provided any other information on what the collector deemed acceptable as “suitable records” for an audit of local sales/use taxes.  Without any such rule or guidance, the Court of Appeal found the taxpayers’ deposit slips and bank statements alone were suitable without any corresponding Z-tapes.

The Court of Appeal opinion in Yesterdays can be found here.

The local collector is now asking the Louisiana Supreme Court to clarify the type of records that constitute “suitable records” taxpayers must maintain under La. R.S. 47:337.29.

 

The Jones Walker SALT Team will be in attendance during each of these oral arguments, and we will be sure to provide updates following the discussions that ensue.  We will also be sure to provide updates as the ultimate decisions from the Louisiana Supreme Court in these cases are handed down.

Stay tuned!

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