Andre Burvant

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Andre counsels clients on state and local tax planning, audit defense, tax refunds and credits, and represents businesses and individuals in tax controversy work before the Louisiana Department of Revenue and local parish taxing agencies. Andre also represents clients in tax controversies before the Louisiana Board of Tax Appeals and in state and federal courts.

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Louisiana Franchise Tax Phase-Out Vetoed by Governor

By Jay Adams, Andre Burvant and Cami Fergus on Posted in Legislation, Tax News
Louisiana Senate Bill 1 of the 2023 Regular Session, which provides for a phase-out of the Louisiana corporation franchise tax, has been vetoed by Governor Edwards. SB 1 by Senator Allain would have reduced the franchise tax by 25% per year, provided certain benchmarks for deposits into the Revenue Stabilization Trust Fund were met until … Continue Reading

Big SALT Changes in the Louisiana Legislature

By Jay Adams, Bill Backstrom, Jeff Birdsong, Andre Burvant and Matt Mantle on Posted in Legislation, Tax News
Unless otherwise indicated, all bills noted below have been passed by the legislature and are waiting on signature or veto by the governor. Our discussion of each bill assumes the bill is or becomes law. SB1 by Senator R. L. Bret Allain, II TAX/FRANCHISE/CORPORATE:  Phases-out the corporate franchise tax. SB 1 reduces the corporate franchise … Continue Reading

Louisiana Announces a New “Transfer Pricing Managed Audit Program”

By Cami Fergus, Andre Burvant and Bill Backstrom on Posted in Administrative Pronouncements, Tax News
The Louisiana Department of Revenue (the “Department”) released Revenue Information Bulletin No. 21-029 announcing the “Louisiana Transfer Pricing Managed Audit Program.”  Beginning November 1, 2021, eligible corporations may request to participate in the program in order to resolve intercompany transfer pricing issues with the Department. Newly registered taxpayers, existing taxpayers, and taxpayers currently under audit … Continue Reading

Attention Remote Sellers and Marketplace Facilitators: Louisiana Requirements Begin Wednesday, July 1, 2020

By Andre Burvant, Matt Mantle and Cami Fergus on Posted in Uncategorized
Beginning July 1, 2020, the Louisiana Sales and Use Tax Commission for Remote Sellers (Commission) will be required to enforce collections of Louisiana state and local sales/use taxes by qualifying “remote sellers” and “marketplace facilitators.” As a follow-up to our recent Jones Walker SALT webinar on this topic, the following is a list of action … Continue Reading

Louisiana Legislature Ratifies and Extends Governor’s Extension of Legal Deadlines

By Andre Burvant and Cami Fergus on Posted in Administrative Pronouncements, Judicial Decisions, Legislation
House Bill 805 of the 2020 Regular Session, currently awaiting signature by Louisiana Governor John Bel Edwards, provides a hard deadline for all legal deadlines and prescription periods extended by proclamation throughout the COVID-19 public health emergency. On March 13, 2020, Governor Edwards declared a public health emergency in Louisiana, followed by a series of … Continue Reading

Reminder: Not All Louisiana Sales Tax Return Deadlines Have Been Extended

By Andre Burvant and Cami Fergus on Posted in Regulations, Tax News
In response to increasing pressures on businesses caused by the COVID-19 pandemic, the Louisiana Department of Revenue has issued several Revenue Rulings and Revenue Information Bulletins to extend specific filing and payment deadlines for certain state taxes. On March 19, 2020, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 20-008  to provide guidance on filing … Continue Reading

Louisiana Department of Revenue Extends April 25, 2020 Severance Tax Filing and Payment Deadline to June 25, 2020: Automatic Extension with No Penalties or Interest

By Matt Mantle and Andre Burvant on Posted in Administrative Pronouncements, Tax News, Tax Procedure
Today, the Louisiana Department of Revenue issued Revenue Information Bulletin (“RIB”) No. 20-011, which provides filing and payment extension relief for monthly Louisiana severance tax returns, payments, and reports due on April 25, 2020. The RIB provides that the filing and payment deadline for the February 2020 monthly oil and gas severance tax return, which … Continue Reading

LDR Issues New Guidance on Filing and Extension Relief for Certain Taxes Due March 20

By Andre Burvant on Posted in Tax News
The Louisiana Department of Revenue issued Revenue Information Bulletin No. 20-008 today to provide guidance on filing and extension relief for certain taxes due on March 20, 2020 and to provide other important information on matters related to COVID-19. The RIB addresses extensions for filing returns and paying February 2020 state sales tax and excise … Continue Reading

City of New Orleans Offering Amnesty Late Fee Forgiveness Program

By Andre Burvant and Cami Fergus on Posted in Legislation, Tax News
In an effort to spur the payment of unpaid back taxes and fees, the City of New Orleans is currently offering an Amnesty Late Fee Forgiveness Program, which began June 3rd and runs through September 3rd, 2019. Certain tax deficiencies, as well as parking and certain camera tickets, code enforcement violations, and even library fines … Continue Reading

June 2019 Louisiana Remote Sellers Commission Meeting Brings Good News and… No News

By Andre Burvant on Posted in Jones Walker Announcements, Legislation, Tax News
Monday’s meeting in Baton Rouge of the Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) included two pieces of good news for just about everyone involved in or affected by the state’s effort to centralize the collection and remittance of sales taxes for remote sales. Unfortunately, there still remains a lack of … Continue Reading

Louisiana’s New Remote Sellers Law: What Does H.B. 547 Have in Common with a Box of Donuts?

By Bill Backstrom and Andre Burvant on Posted in Judicial Decisions, Legislation, Regulations, Tax News
As members of the Jones Walker SALT Team sat around the table in our office kitchen staring into a box of donuts provided by our firm on National Donut Day (the day after the close of the 2019 Regular Session of the Louisiana Legislature), we pondered this question: what does that box of tasty treats … Continue Reading

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now officially issued its second information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-002 – which provides a general definition for “remote sellers,” as well as further administrative guidance regarding current and future registration, collection, remittance, and reporting requirements for “remote sellers.” … Continue Reading

Not So Fast: Louisiana State and Local Sales Taxes in a Post-Wayfair World

By Andre Burvant and Matt Mantle on Posted in Judicial Decisions, Legislation, Tax News
As word spread about the Supreme Court’s opinion in South Dakota v. Wayfair, Inc., Dkt. No. 17-494, 485 U.S.        (June 21, 2018), tax administrators around the country popped open bottles of champagne and began toasting the end of the “physical presence” substantial nexus standard.  The sounds of celebration were, at least initially, particularly deafening in … Continue Reading

GAME ON: Louisiana Department of Revenue and Other State Agencies Look to Even the Score on Employee Misclassification

By Andre Burvant on Posted in Jones Walker Announcements, Tax News
The Louisiana Department of Revenue (DOR) has joined forces with other Louisiana agencies to crackdown on employee misclassification and failure to withhold payroll taxes. The GAME ON (Government Against Misclassified Employees Operational Network) Task Force is an interagency network made up of members of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance and Office of Workers’ … Continue Reading

Don’t Let the Louisiana Tax Amnesty Program Scare the Boo Out of You!

By Andre Burvant, Matt Mantle and John Fletcher on Posted in Legislation, Tax Procedure
Trick or Treat!  Louisiana’s 2015 Tax Amnesty program begins at 12:00 AM on November 16, 2015 and closes on December 15, 2015.  The 2015 iteration of the amnesty program offers a 33% waiver of penalties and 17% waiver of interest for taxpayers that apply and pay 100% of delinquent taxes. Here’s a scary thought:  This … Continue Reading

District Court Holds that Chemical Association has Standing to Declare Business Utilities Resolution Unconstitutional

By Andre Burvant on Posted in Judicial Decisions, Legislation, Tax News, Tax Procedure
On Monday, October 2, Judge Michael Caldwell of the Nineteenth Judicial District Court for the Parish of East Baton Rouge ruled that the Louisiana Chemical Association (the “LCA”) has standing to challenge the constitutionality of House Concurrent Resolution No. 8 (“HCR 8”). Specifically, the court found that the LCA is permitted to sue on behalf … Continue Reading

Lawsuit Challenges Constitutionality of Recent Louisiana Business Utilities Sales Tax

By Andre Burvant on Posted in Legislation, Tax News, Tax Procedure
House Concurrent Resolution No. 8 (“HCR 8”) suspends certain tax exemptions on “business utilities” for the tax periods beginning on or after July 1, 2015 through August 5, 2016. Pursuant to HCR 8, businesses will pay a one percent (1%) sales and use tax on their purchases of utilities. The types of business utilities, as interpreted by … Continue Reading

Louisiana Governor Offers His Recipe for State Revenue Woes: Alter Refundable Tax Credits

By Andre Burvant and Matt Mantle on Posted in Legislation, Tax News
Louisiana Governor Bobby Jindal today unveiled to lawmakers his new budget proposal for the next fiscal year. As was anticipated, Governor Jindal’s “recipe” for Louisiana’s current revenue and budget woes is, in part, to alter some of the state’s various refundable tax credit programs.  These proposed changes are being suggested by the Governor to help plug a … Continue Reading

Remember to File Your BTA Petitions Before January 1, 2015 For Older “Deemed Denied” Louisiana Local Sales and Use Tax Refund Claims!

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
ACTION ITEM: Importantly, with regard to all older local sales/use tax refund claims filed on or before July 4, 2013, where the local collector has failed to act on the claim, those pending refund claims must be appealed to the BTA before January 1, 2015. As we noted in a prior post, the Louisiana legislature … Continue Reading

Louisiana Tax Amnesty 2014 – Don’t Throw the Baby Out With the Bath Water

By Andre Burvant and Matt Mantle on Posted in Legislation, Tax Procedure
Louisiana tax amnesty is back again! Louisiana Tax Amnesty 2014 began today, October 15, 2014, and will be held through November 14, 2014.  This year’s 30-day tax amnesty program offers taxpayers the opportunity to settle tax matters with the Louisiana Department of Revenue by paying 100% of the delinquent taxes.  In return, the Department will … Continue Reading

A New Pot-O-Gold? Louisiana First Circuit Tries to Expand Scope of “Gross Proceeds” in Louisiana Lease Tax Case

By Matt Mantle and Andre Burvant on Posted in Judicial Decisions
Well, 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 … Continue Reading
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