2025

DOR “Fact Sheet” Was Not An “Other Officially Adopted Publication” And Was Not Owed Any Deference in Mississippi Tax Appeals

In an administrative tax appeal, Mississippi law requires the Board of Tax Appeals (the “BTA”) “give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially

On October 28, 2025, Florida filed a motion for leave to file a bill of complaint in the United States Supreme Court challenging California’s business income tax apportionment regulation, alleging it unconstitutionally discriminates against out-of-state corporations. The case invokes the Court’s original jurisdiction over disputes between states, a mechanism reserved for matters of sufficient seriousness

Alysse McLoughlin, a partner on the state and local tax team in the New York office, was quoted in the Bloomberg Tax article “Massachusetts Targets Offshore Corporate Gains After GOP Tax Law”. In the article, Alysse discusses the potential constitutional challenges states could face when expanding taxation of foreign corporate income, noting that

We are proud to be a sponsor at IPT’s upcoming Sales Tax Symposium, supporting IPT’s mission to provide top-tier education and resources for state and local tax professionals. Our partnership underscores our commitment to industry excellence and professional development. Learn more about IPT and its programs at www.ipt.org.

Be sure to join us for

The Jones Walker LLP State and Local Tax Team is back in Houston, TX with a day-long program on Thursday, October 23, 2025. There has been quite a bit of Hocus Pocus this year in Louisiana tax. We will unlock the spells, tricks, and tax traps that will have you staying home this Halloween! This state