Cami Fergus

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

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

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

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 Supreme Court “Deals” a Win to Wal-Mart.com and other Online Marketplaces

Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers. See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __ So. … Continue Reading

Wal-Mart.com Oral Argument at Louisiana Supreme Court Now Set for September 4th

The date and time are now set for the much-anticipated oral argument of the Wal-Mart.com “marketplace” litigation matter in Louisiana’s highest court! On September 4th, at 2:00 PM CT, the Louisiana Supreme Court will hear oral arguments of the taxpayer, Wal-Mart.com, and the local tax collector, the Jefferson Parish Sheriff’s Office (JPSO). A link the … Continue Reading

City of New Orleans Offering Amnesty Late Fee Forgiveness Program

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
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