September 2014

Welcome! If you are reading this, you likely have an interest in state and local taxation (“SALT”). As part of our ongoing efforts to inform clients, colleagues, associates and friends in as timely a manner as possible about current events involving the SALT world, we, the Jones Walker SALT Team, have started a blog.

Porta pottyWell, I guess in these leaner economic times state and local tax collectors are willing to look for “gold” anywhere!

On September 17, 2014, the Louisiana First Circuit Court of Appeal held in the case of Pot-O-Gold Rentals, LLC  v. City of Baton Rouge that a taxpayer’s waste removal services were taxable as part of