Governor-elect Jeff Landry Announces Secretary of the Louisiana Department of Revenue

By Jones Walker LLP on Posted in Tax News

Governor-elect Jeff Landry announced today appointments to the Louisiana Department of Revenue.

  • Secretary of the Louisiana Department of Revenue: Richard Nelson
  • Under-Secretary of the Louisiana Department of Revenue: Jarrod Coniglio
  • Legislative Liaison of the Louisiana Department of Revenue: James Lee

“I am happy to make these announcements today, and I look forward to working with these highly qualified individuals,” said Governor-elect Jeff Landry. “I have confidence that their experience, knowledge, and leadership will greatly benefit our state.”

Background:

Richard Nelson-Secretary of the Louisiana Department of Revenue:

Richard grew up in Mandeville, Louisiana. He earned a degree in Biological Engineering from LSU before attending LSU Law School. After graduating from law school, he was selected for the Foreign Service of the U.S. Department of State and moved to Washington. He served all over the world for seven years as a State Department Officer and diplomat, protecting American embassies overseas from terrorism and espionage. Just months before their next overseas assignment, Richard had the opportunity to move his family home to Mandeville. He was elected to the Louisiana House of Representatives in 2019 where he focused on improving Louisiana’s tax competitiveness and elementary school literacy. Richard is an engineer, attorney, and runs his own consulting firm. He and his family attend Christ Episcopal Church in Covington. Richard is committed to improving the opportunity for his three sons, Michael, 9, Arthur, 7, and Jack, 4, and for all the citizens of this great state.

Jarrod Coniglio–Under-Secretary of the Department of Revenue:

Jarrod Coniglio has over 30+ years of experience that includes senior-level oversight of the Louisiana Department of Health’s Medicaid Program Integrity section and executive-level oversight of the entire State of Louisiana’s Department of Revenue and its day-to-day operations. He led direction over the prevention, detection and recovery of Medicaid fraud, and abuse of providers and ineligible recipients. Jarrod currently resides in Walker, Louisiana.

James Lee-Legislative Liaison of the Department of Revenue:

James Lee was raised in Metairie, Louisiana. He is a graduate of Archbishop Rummel and Louisiana State University. He is the former Campaign Manager for Richard Nelson for Governor. He joined Americans for Prosperity – Louisiana in 2014, and eventually served as Deputy State Director and State Director. He advocated for state and federal tax reform to simplify the tax code, lower rates, and eliminate burdensome taxes.

Bill Backstrom Honored With COST Paul Frankel Excellence in State Taxation Award

By Jones Walker LLP on Posted in Jones Walker Announcements

Jones Walker LLP is proud to announce partner and Tax Practice Group leader Bill Backstrom received the 2023 Council On State Taxation (COST) Paul Frankel Excellence in State Taxation Award at a ceremony during the COST Annual Meeting in Las Vegas, Nevada on October 19, 2023. The Paul Frankel Excellence in State Taxation Award is presented annually to individuals making outstanding contributions to the state and local tax (SALT) profession. Paul Frankel, a well-known SALT attorney often described as “the godfather of state and local taxation,” was the inaugural recipient of the award in 2009.

“Bill is truly a trailblazer in the state and local tax arena, and he lives the values practiced by Paul Frankel in his personal and professional life,” stated COST president and executive director Doug Lindholm. “He is deeply committed to COST and the state tax profession and to mentoring the next generation of state and local tax attorneys.”

Over the years, Bill has not only established himself in the state tax field but also has become one of the most renowned SALT attorneys in the United States. Some of his career highlights include helping the state of Louisiana pass a tax package designed to help businesses impacted by hurricanes Katrina and Rita, leading the taxpayers’ litigation team to strike down an illegal regulation of the Louisiana Department of Revenue (LDR) in the landmark case UTELCOM Inc. v. Dep’t of Revenue, and working on numerous tax legislative efforts to support business retention and growth in Louisiana. Bill is especially proud of the growth of the Jones Walker SALT team and his work in mentoring the next generation of SALT professionals.

“In addition to being a nationally recognized figure in the state and local tax bar, Bill has been the leader of Jones Walker’s full Tax Practice Group for many years, presiding over a great period of growth and success. Additionally, his leadership skills, personality, and sense of humor have made him a firm leader in the broadest sense and a good friend of clients and fellow attorneys,” said Jones Walker managing partner Bill Hines.

Speaking on Bill’s achievement, Kimberly Lewis, executive vice president and chief administrative officer of Louisiana State University, former LDR secretary, and former Jones Walker partner, said, “Bill Backstrom has been one of the greatest influences in my professional life. He has been a mentor, a friend, a confidant, a co-conspirator, and a cheerleader.”

Bill and the Jones Walker SALT team have carved out a particular niche in helping businesses identify and utilize tax and business incentives and credits, as well as navigate the treacherous waters of state and local taxation in Louisiana and numerous other states. In addition to his notable career work, Bill and the SALT team run the Cooking with SALT blog. Created in 2014, Cooking with SALT provides timely insights on recent legal and practical developments concerning clients in many state and local taxing jurisdictions on matters involving income, franchise, net worth, gross receipts, sales/use, business and occupational licenses, severance, ad valorem property, and other miscellaneous taxes.

About Jones WalkerJones Walker LLP (joneswalker.com) is among the largest 135 law firms in the United States. With offices in Alabama, Arizona, the District of Columbia, Florida, Georgia, Louisiana, Mississippi, New York, and Texas, we serve local, regional, national, and international business interests. The firm is committed to providing a comprehensive range of legal services to major multinational public and private corporations, Fortune 500 companies, money center banks, worldwide insurers, and emerging companies doing business in the United States and abroad.

About the Council On State TaxationThe Council On State Taxation (COST) is the premier state tax organization representing taxpayers. COST is a nonprofit trade association consisting of more than 500 multistate corporations engaged in interstate and international business. COST’s objective is to preserve and promote equitable and nondiscriminatory state and local taxation of multijurisdictional business entities. COST was formed in 1969 by a handful of companies under the aegis of the Council of State Chambers of Commerce, an organization with which COST is still associated.

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Jones Walker Presents Annual State & Local Tax Seminar in Houston, TX on September 28 – Registration Open!

By Jones Walker LLP on Posted in Jones Walker Announcements, Presentations

The Jones Walker LLP State and Local Tax Team is back live and in-person with a day-long program on September 28, 2023, titled Jones Walker: Live from TV Land! This state and local tax seminar will address all the relevant issues that have been picked up for a new season, as well as discuss and preview all the new additions to the lineup. First, you will be guided through the Rules of Engagement of state and local tax protest. Then, get ready to deal with all the legislative and administrative updates that are grabbing the attention of viewers. Next, we will go through the Growing Pains of software and sourcing.

Join us at lunch and see Who’s the Boss? featuring a moderated panel of key state tax administrators from Louisiana, Mississippi, Texas, and Alabama. The administrators will provide their perspective on recent tax developments.

  • Ray Langenberg, Special Counsel for Tax Litigation, Texas Comptroller of Public Accounts
  • Chris Graham, Commissioner, Mississippi Department of Revenue
  • Mary Martin Mitchell, Executive Counsel, Alabama Department of Revenue
  • Kevin Richard, Secretary, Louisiana Department of Revenue
  • Arthur Parham, Moderator, General Tax Advisor – Entergy (Retired)

Next, it’s time for Jeopardy! with an interactive game addressing various recent hot SALT topics. We’ll then check out SALT case updates and Get Smart with a national update. Afterwards, we’ll wrap things up with a Q&A.

When: Thursday, September 28 | 8:00 am – 5:30 pm

Where: Hilton Americas-Houston | 1600 Lamar St | Houston, TX 77010

Fee: $150 per registrant
Company group rate: $150 for first registrant, $100 for each subsequent registrant

Your registration will not be confirmed until we have received your registration fee. Cancellations received less than 48 hours in advance will not be refunded.

Questions or To Register: Contact Courtney Farley at cfarley@joneswalker.com

This program is intended for tax professionals with starter to advanced state & local tax experience and those doing business in Louisiana, Mississippi, Alabama, and along the Gulf Coast. Program not open to tax collectors. This course or a portion thereof has been approved by the Mandatory Continuing Legal Education Committee of the Louisiana State Bar Association for a maximum of 7 hours credit. An application for accreditation of this activity has been submitted to the MCLE Committee of the State Bar of Texas and is pending. The full program has been recommended for 9.25 hours of Texas CPE.

It’s That Time of Year Again! The Property Tax Rolls Are Open For 2023 (2024 For Orleans Parish)

By Jay Adams on Posted in Tax News

It is time for Louisiana assessors to open their rolls for taxpayer review! Many assessors began the two-week exposure period on August 15th, but the dates vary by parish. As such, if you want to review the fair market value placed on your property by an assessor in a particular parish, you can find the open book dates on the Louisiana Tax Commission’s website.

Below is a brief refresher on the basics of appealing the assessed value of a property:

  • Visit the assessor’s office during the open book dates and provide any data that supports your opinion of the property’s value, including any evidence of functional or economic obsolescence.
  • If no resolution with the assessor is possible, file an appeal with the local Board of Review (typically, the Police Jury or Parish Counsel) using the provided form 3101. The form can be found on the Commission’s website.
  • Attend the Board of Review hearing, again the dates of the hearing in each Parish vary and can be found on the Commission’s website.
  • Upon receipt of the Board of Review’s decision, if still unsatisfied, file an appeal with the Commission on the provided form 3102. The form can be found on the Commission’s website.
  • Once docketed at the Commission, a taxpayer can set the matter for hearing, or conduct any necessary pre-hearing discovery that it believes is necessary prior to a hearing.

One very important practice tip relates to La. R.S. 47:1989, the statutory basis for review of appeals by the Commission. The statute has been revised to require taxpayers to provide all “evidence” that the taxpayer intends to present at a “correctness” challenge before the Commission to the assessor prior to the close of the deadline for filing an appeal with the local Board of Review. The Commission can allow additional evidence if the Commission concludes that the additional evidence is material and there was good reason for the taxpayer’s failure to present it to the assessor (i.e., it was not available at the deadline). If a taxpayer decides to hire an appraiser or other expert to provide an appraisal or other report, that work does not have to be completed by the Board of Review deadline. The statute directs that good reason for the failure to timely present the expert’s work product “shall be” presumed, if any report or appraisal is provided to the assessor within thirty (30) days of the taxpayer’s receipt of the expert report, and at least twenty-five (25) days prior to any hearing before the Commission. In addition, the statute lists other types of publicly available evidence that is considered to always be admissible. See La. R.S. 47:1989(c)(2)(a)(xi).

Because an appeal of the assessment must be lodged with the local Board of Review seven (7) days prior to the public hearing, a taxpayer does not have a large window of opportunity to provide evidence to the assessor as required by the above-referenced statutes. If you believe that a correctness challenge is possible for 2022, it is imperative that any evidence that will support your opinion of the fair market value of the property be gathered as soon as possible for submission to the assessor.

Should you have any questions regarding the foregoing, please contact Jay Adams, 504-582-8364 or via email at jadams@joneswalker.com.

New York Formally, and Finally, Proposes Regulations Concerning 2015 Corporate Tax Reform

By Katie Quinn and Alysse McLoughlin on Posted in Legislation, Tax News

The New York State Department of Taxation and Finance has formally proposed its 2015 corporate tax reform regulations under the State Administrative Procedure Act (SAPA). The regulations have been submitted for publication in the August 9, 2023 edition of the State Register. 

These regulations have a long history. There were several iterations of the draft regulations over the past eight years, each version tweaked based, in part, on taxpayer comments. The “draft” nature of the regulations caused uncertainty; it was unclear to what extent taxpayers could rely on the guidance in the regulations as they were merely draft regulations and subject to change. While taxpayers will not agree with the substance of every regulation in the formally proposed version, if the regulations are ultimately promulgated it should, at least, provide a level of certainty regarding the Department’s interpretation of the Tax Law on a going forward basis. 

While taxpayers have had the chance over the past eight years to comment on the draft regulations, they will again have the opportunity to comment on the formally proposed version. The State Administrative Procedure Act requires the Department to provide comment period of at least 60 days after a notice of proposed rule-making is published in the State Register before it can adopt a proposed rule. Thus, taxpayers that wish to comment on these formally proposed regulations must do so by October 10, 2023. The comments should be submitted to Kathleen D. Chase, Office of Counsel, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 200, Albany, NY  12227.

Please contact Katie Quinn, Alysse McLoughlin, or a member of our SALT team if you have any questions concerning the Department’s regulations or the promulgation process.

Jones Walker SALT Team Members to Present at COST Workshop for Technology Companies – Register Now!

By Jones Walker LLP on Posted in Presentations

Join Jones Walker state and local tax partners Andre Burvant, Katie Quinn, and Christopher Lutz as they discuss taxing digital products, remote workers, and state transfer pricing audits at the COST Tech Industry Conference August 16-17.

Click here to learn more and register.

Jones Walker SALT Team Members to Present at COST Property Tax Workshop – Register Now!

By Jones Walker LLP on Posted in Presentations

Jones Walker SALT team members Jay Adams and Bill Backstrom will discuss national property tax legislation and tips to mitigating negative press with property tax appeals.

This two and a half day Workshop will cover the latest property tax issues and trends companies are dealing with in 2023 and will deal with in the future – including an in-depth review of the latest developments in property tax legislation and litigation throughout the U.S.  Presenters will be leading experts in the property tax field. Only employees of COST member and non-COST member companies are invited to attend. Click here to register for this property tax workshop!

Register now for the COST Southwest-West Regional State Tax Seminar in Denver

By Jones Walker LLP on Posted in Presentations

Jones Walker SALT team members Bill Backstrom, Alysse McLoughlin, Katie Quinn, Chris Lutz, and Cami Fergus will discuss state tax cases, issues, and policy matters to watch. Additionally, the team will cover internal reorganization and looking beyond due diligence, deal documents, and closing.

Council on State Taxation (COST) Southeast Regional State Tax Seminar

Date: Tuesday, July 19, 2023

Location: Lumen Offices | 1025 Eldorado Boulevard | Broomfield, CO 80021

Click here to register.

Mississippi’s New Software Direct Pay Permit Now Available Online

By John Fletcher on Posted in Legislation

Mississippi’s new direct pay permit for purchases of computer software and computer software services is now available on the Department of Revenue’s website.  The Mississippi Legislature authorized this new permit earlier this year as part of the state’s comprehensive legislation on the taxation of remote software and services (see prior coverage here), which went into effect July 1. 

This new and unique permit allows software consumers to remove vendors from the sales and use tax collection process and instead handle those accruals and remittances internally.  This will be very important when unbundling payments covering both taxable and nontaxable items, and also when attributing taxable payments to multiple user locations within and without the state.  That direct remittance process also should help streamline the recovery of any mistaken tax overpayments since the consumer – rather than the vendor – would be the direct “taxpayer” when using the permit. 

Taxpayers already possessing a direct pay permit (e.g., manufacturers, economic development programs, etc.) should not need this additional software permit as they should be able to use their existing permit for these types of transactions. 

To obtain the new software permit, taxpayers will need to access their online TAP account (https://tap.dor.ms.gov/_/) and will need to have an active use tax registration.  The application link may not be visible on the Department’s website until those credentials and the use tax account have been established.

Taxpayers should be able to access and submit an online permit application by following these steps (note that the Department indicated it may modify the system to simplify this process as it finalizes the guidance noted below):

  • Once logged into their online use tax account via the TAP page, taxpayers should see a link to apply for direct pay permits.
  • Select an appropriate start date, but that should not be prior to July 1, 2023, the effective date of the new legislation.
  • There should be seven (7) categories of qualified industries to select from; choose the economic incentives option.
  • Several “reasons” should appear once that option is selected; select the last category which should be for a “computer software exemption.”
  • The instructions from that point forward should be self-explanatory.

The Department has stated informally that a purchaser should be able to provide this permit to any vendor who is in the business of selling, licensing, or providing computer software or computer software services (as defined in the new law), thereby relieving those vendors from their collection responsibilities.  This permit should not be provided to or accepted by vendors of computer equipment who are not also in the business of providing computer software or computer software services.

It will be very important to fully understand the definitions and examples of taxable and nontaxable items and services contained in the new legislation.  One example provided of a qualifying use is for a vendor that provides both software and hardware items.  That vendor should be allowed to accept the permit for all transactions with that customer, even if a particular transaction did not encompass software or computer software services.  On the other hand, a vendor that sells only computer hardware and is not in the business of providing computer software or computer software services should not accept the permit for any transactions. 

The Department has indicated that it is finalizing and plans to publish on its website additional guidance and instructions for obtaining and using this permit.  Jones Walker will forward any additional guidance on this topic as it becomes available. 

In the meantime, any taxpayers having questions can contact the Department’s general sales tax help line at (601) 923-7015 or attorneys at Jones Walker for additional clarification. 

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