Among the super-hot SALT topics at the 2018 SEATA meeting in Nashville were the impact of recent federal income tax changes on state income taxes and the aftermath of Wayfair. Along with two colleagues, I presented at a session focusing on “game-changing” cases in the various Southeastern states. At another session, the topic was

It is July in South Louisiana and it is hot and muggy. But that did not stop last weekend’s crawfish boil.  Lately, I have become weary of reading about Wayfair, Kraft, repatriation, BEAT, FDII, GILTI, retroactivity, the slow erosion of the Chevron doctrine, and all of the other hot topics boiling in

IMG_4317The hotly contested new Commercial Activity Tax (“CAT”) proposal in Louisiana – H.B. 628 – may now have officially run out of lives.

After hours of debate over two days of hearings in the Louisiana House Ways & Means Committee, Governor Edwards’ (D) proposed CAT was voluntarily deferred by the bill’s sponsor, Rep. Sam

IMG_5444Louisiana is at it again!

Louisiana Governor John Bel Edwards and the Louisiana Department of Revenue are now seriously discussing and considering the recommendation of legislation to create a new gross receipts tax in Louisiana.  The Governor’s administration will likely be presenting this gross receipts tax option to the Louisiana Legislature as part of the

PAUL H. FRANKEL – SALT OF THE EARTH AND BEYOND

If you are reading this blog post, it is far more likely than not that you have been touched by the greatness of Paul H. Frankel, who passed away overnight between February 27th and 28th. In fact, without Paul’s influence on many SALT professionals

IMG_5444Originally 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,

As the Texas Legislature wraps up its legislature session today, June 1, 2015, the Texas Legislature has approved a number of tax cuts to be sent to Governor Abbott. These tax cuts are expected to provide $3.8 billion in relief to Texas businesses and homeowners.

First, the Texas Legislature adopted H.B. 32, which creates

IMG_4317On Friday, the Louisiana First Circuit Court of Appeal issued its highly-anticipated opinion in Cynthia Bridges, Secretary, Department of Revenue v. Polychim USA, Inc.  In Polychim, the First Circuit considered whether the district court properly granted summary judgment in favor of the Louisiana Department of Revenue  (the “Department”) in its holding that Polychim was