The Louisiana Department of Revenue recently published detailed guidance on the sales and use taxes imposed on digital products and services as a result of legislation passed during the Third Extraordinary Legislative Session in in November of 2024. The Department provides concrete examples of taxable and non-taxable transactions involving digital goods and services. The publication
In response to the LAA’s proposals, a handful of industry groups and individual taxpayers filed rebuttals objecting to the LAA’s proposals. The filed rebuttals can be found here. A hearing on the rebuttals is scheduled for August 20th. The Commission has set September 24th as a tentative adoption date for all proposed amendments to their
The Louisiana Assessor’s Association (LAA) has proposed revisions to the Regulations promulgated by the Louisiana Tax Commission (LTC) that will be applicable to all property tax assessments and procedures beginning for the Tax Year 2026. There are a number of revisions proposed by the LAA, but this notice focuses on two that will greatly impact
On May 23, 2025, Louisiana Governor Jeff Landry appointed Francis J. (Jay) Lobrano as the Local Tax Judge of the Louisiana Board of Tax Appeals to complete the term of outgoing Local Tax Judge, now Louisiana Supreme Court Justice Cade Cole.
Judge Lobrano has served as the Chairman of the Board since March of
On March 29, 2025, four constitutional amendments were on the ballot for Louisiana voters’ consideration. Constitutional Amendment No. 2, (CA No. 2) which passed the Louisiana legislature during the November 2024 special fiscal session as House Bill No. 7, included changes to personal income tax rates, governmental spending caps, education funding, and teacher pay raises.
Louisiana voters will decide on March 29 whether to approve more than 100 pages of revisions to the state constitution related to ad valorem taxes and other fiscal issues. For businesses that operate in Louisiana, one aspect of the proposed reform relates to the taxation of inventory.
Louisiana is one the few states that
While details of the plan have not been released, he did indicate that the proposal would expand sales taxes on services, including on lobbyists. The Governor indicated that the “package” would be sent to
Although on August 1 we reported that a special session to address the pending “fiscal cliff” and tax reform in Louisiana was unlikely in 2024, and the deadline to get any constitutional changes on the November election ballot has passed, it appears there is growing momentum to convene a special session later this year to
As we look towards Fall, cooler weather and the start of football season, another annual event is about to kick off – the opening of the Louisiana Parish Property tax assessment rolls.
This is the time for taxpayers to meet with assessors and discuss the assessment of their moveable (personal) and immovable (real) and present
As Louisiana heads towards a fiscal cliff, the Department of Revenue has been tasked with developing a plan to avoid the cliff and to address long called-for tax reform. Richard Nelson, Secretary of the Department of Revenue, reports that his Department is 1) reviewing approximately 200 sales tax exemptions for possible amendment, 2) reviewing the