The Louisiana Department of Revenue issued Revenue Information Bulletin No. 16-034 (July 14, 2016) to address the taxability of items of tangible personal property purchased or leased for use outside of Louisiana and offshore.
Louisiana Revised Statute 47:305(E) provides that it is not the intention of any taxing authority to levy a tax upon articles
JW SALT Team 
partners Jay Adams, Bill Backstrom, Andre Burvant, and Matt Mantle recently presented at the Council on State Taxation’s Southwest/West Regional State Tax Seminar in San Antonio, Texas, on June 23, 2016. Bill and Matt discussed nationwide trends in the state and local tax arena, while Jay and Andre discussed
WHEN: THURSDAY, OCTOBER 6, 2016
WHERE: HILTON AMERICAS-HOUSTON
Please Save the Date for Jones Walker LLP’s 8th Annual State & Local Tax Seminar!
We will once again be “Cooking with SALT,” presenting a day-long program covering the most important Louisiana and Mississippi state and local tax issues currently facing taxpayers, as well as Louisiana and
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,
Originally 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,
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
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
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
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
Mississippi 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.Continue Reading Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen