John Fletcher

Photo of John Fletcher

John Fletcher is a partner in the Tax Practice Group. John focuses his practice primarily on state tax matters, encompassing Mississippi and Louisiana, as well as multi-state income, franchise, sales and use, and local ad valorem taxes.

Subscribe to all posts by John Fletcher

Mississippi DOR Sets July 15 Income Tax Filing Deadlines

By John Fletcher on Posted in Tax News
This morning the Mississippi Department of Revenue issued a notice reversing course and setting Mississippi’s income tax filing deadlines for July 15 to coincide with the federal due dates. This applies to individual, corporate and fiduciary returns, and covers return extensions as well as estimated payments for both Q1 and Q2. We now have an … Continue Reading

Mississippi Legislature will reconvene the 2020 Legislative Session on Monday, May 18

By John Fletcher on Posted in Tax News
Reposted from Mississippi Lt. Gov. Delbert Hosemann’s Facebook page: COVID-19 Update: By agreement of Lieutenant Governor Delbert Hosemann and Speaker of the House Philip Gunn, the Mississippi Legislature will reconvene the 2020 legislative session on Monday, May 18. The Legislature recessed its 125-day session temporarily on March 18, following the governor’s issuance of a state … Continue Reading

Mississippi Secretary of State Issues New Remote Notarization Order Guidance

By John Fletcher and Matt Mantle on Posted in Administrative Pronouncements
The Mississippi Secretary of State’s office has now issued its new Remote Notarization Order Guidance following Mississippi Governor Tate Reeves’ Executive Order 1467, which modified the in-person requirement for notarization temporarily. According to the new Remote Notarization Order Guidance, effective immediately, and continuing throughout the period of the State of Emergency Proclamation as declared by … Continue Reading

Mississippi Department of Revenue Issues Updated COVID-19 Guidance, Extended Deadlines, Telework Nexus Forbearance

By John Fletcher on Posted in Tax News
This afternoon the Mississippi Department of Revenue issued a notice containing updated information related to multiple extended filing deadlines and audit procedures. Among the changes are the following: Income and franchise tax filing deadlines remain extended to May 15 (no change from prior notice) Sales and use tax return filing deadlines remain unchanged, but interest … Continue Reading

MS Extends Income Tax Filing Deadlines to May 15

By John Fletcher on Posted in Tax News
Mississippi extends income tax filing deadlines to May 15. This DOES NOT coincide with federal dates due to fiscal year restrictions. In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID-19 pandemic. The deadline to file and pay … Continue Reading

Beware Rigid Mississippi Local Tax Deadlines

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
The Mississippi Department of Revenue has been very active in informing the public of tax-related developments resulting from the COVID-19 pandemic.  All taxpayers are encouraged to follow them on social media such as Facebook and Twitter as those appear to be their primary and most easily accessible means of conveying information to the public at … Continue Reading

The Taxman Cometh: Mississippi Sales and Use Taxes in a Post-Wayfair World

By John Fletcher on Posted in Judicial Decisions, Regulations, Tax News
In December 2017, the Mississippi Department of Revenue finalized a new sales and use tax regulation addressing remote sellers and establishing a $250,000 bright-line nexus standard. The department began that process in January 2017 by issuing a proposed regulation and refined it following a public hearing held in February. The regulation positioned the state to take … Continue Reading

Mississippi Files Final Remote Seller Use Tax Regulation

By John Fletcher on Posted in Tax News
“Substantial economic presence” nexus standard formally embodied in regulation. As expected after recently having filed an economic impact statement, the Mississippi Department of Revenue on November 1 filed its final remote seller use tax regulation with the Secretary of State. The new regulation will be effective December 1, 2017, and contains numerous changes from the … Continue Reading

Mississippi Takes Next Step Toward Finalizing Remote Use Tax Collection Regulation

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
Files Questionable Economic Impact Statement with Secretary of State On Tuesday, the Mississippi Department of Revenue filed an economic impact statement with the Secretary of State addressing its proposed regulation adopting use tax economic nexus standards and remote seller collection obligations. Readers may recall the Department issued the proposed regulation in January and held a … Continue Reading

Downstream Consequences Coming Into Focus A Year After Mississippi’s AT&T Dividend Decision

By John Fletcher on Posted in Judicial Decisions
In October 2016, the Mississippi Supreme Court issued its long-awaited decision in Mississippi Department of Revenue v. AT&T Corporation, concluding the state’s dividend exclusion statute violated the Commerce Clause of the United States Constitution. The statute, Miss. Code Ann. Section 27-7-15(4)(i), unconstitutionally discriminated against interstate commerce by excluding from Mississippi gross income any dividends received … Continue Reading

Louisiana and Other States Provide Tax Relief for Hurricane Victims

By Joe Landry and John Fletcher on Posted in Jones Walker Announcements, Tax News
In response to the impact of Hurricanes Harvey and Irma, parts of the United States have been declared as major disaster areas by the federal government. As a result, numerous states have enacted delayed filing and payment periods for individuals and businesses located in these major disaster areas. Louisiana has joined this growing list with … Continue Reading

Mississippi Authorizes Contingent-Fee Tax Head Hunters

By John Fletcher on Posted in Judicial Decisions, Legislation
Department of Revenue Now Authorized to Hire Auditors and Expert Witnesses on Contingency Fees $1,000,000 Appropriation to Fund Contingency Contracts RFPs Quickly Issued for Transfer Pricing Audits and Underreported Cash Sales The Mississippi Legislature recently authorized the Department of Revenue to hire third party tax auditors and expert witnesses and to pay them contingency fees … Continue Reading

Mississippi’s Sales Tax Regulatory Smorgasbord Continues—Internet Sellers and Commercial Contractors on the Menu!

By John Fletcher on Posted in Legislation, Tax News
UPDATE:  On October 17, 2017, the Department filed a notice formally withdrawing this proposed amendment to the contractor’s tax regulation.  No explanation was given for the withdrawal, and we will monitor future filings in the event a new amendment proposal is made. The Mississippi Department of Revenue’s recent flurry of regulatory activity continues unabated with … Continue Reading

Mississippi Governor Announces Special Session for June 5

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
Mississippi Governor Phil Bryant announced Tuesday afternoon on Facebook that he would call a special session of the Mississippi Legislature to begin June 5. The 2017 regular session ended earlier this year without having approved 2018 fiscal year budgets for the Department of Transportation or the Attorney General’s office, and the special session is intended … Continue Reading

Mississippi Lt. Governor: Use Tax Remote Seller Collection Bill “Unconstitutional”, Expected To Die In Senate Committee

By John Fletcher on Posted in Jones Walker Announcements, Judicial Decisions, Legislation, Tax News
Mississippi Lt. Gov. Tate Reeves on Monday released a statement that H.B. 480 would not be acted on in the Senate, effectively killing the bill by not advancing it out of the Finance Committee by a February 28 legislative deadline. As previously reported, H.B. 480 would have required remote sellers with over $250,000 of sales … Continue Reading

UPDATE – Mississippi Use Tax Remote Seller Bill Advances; Jones Walker Attends Public Hearing on Related DOR Proposed Regulation

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
Remote use tax collection legislation advances. A Mississippi bill to require use tax collection by remote sellers passed the House of Representatives and was transmitted to the Senate on February 7. The bill, H.B. 480, would require out-of-state sellers lacking a physical presence in Mississippi to register and begin collecting use tax if their prior-year … Continue Reading

Mississippi Moves Toward Factor Presence Nexus for Use Tax

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
Companion House and Senate bills and proposed new regulation would implement $250,000 “substantial economic presence” standard. Two bills have been introduced in the Mississippi Legislature to enact factor presence nexus standards to require certain foreign sellers to collect and remit Mississippi use tax. House Bill 480 and Senate Bill 2456, clearly aimed at internet sellers, … Continue Reading

A “Quest” for Certainty—Court of Appeal Affirms Louisiana Was a “Location-of-Performance” State All Along

By John Fletcher on Posted in Judicial Decisions
In Quest Diagnostics Clinical Laboratories, Inc. v. T.A. “Tim” Barfield, Jr., Secretary, Department of Revenue, State of Louisiana; and the State of Louisiana, Louisiana Court of Appeal, First Circuit, Docket No. 2015-CA-0926 (September 9, 2016), the Louisiana Court of Appeal, First Circuit recently confirmed that Louisiana was a “location-of-performance” state when sourcing service-based receipts for corporate income … Continue Reading

Mississippi Legislature Passes Corporate Franchise Tax Phase-Out, Income Tax Reductions

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax News
Late Monday evening, on April 18, 2016, the Mississippi House and Senate approved a conference committee report on Senate Bill 2858, known as the “Taxpayer Pay Raise Act of 2016”, to implement a ten-year phase out of the corporate franchise tax, and also to phase-in an individual and corporate income tax exemption on the first … Continue Reading

Herb Frierson Appointed Commissioner of the Department of Revenue for Mississippi

By John Fletcher on Posted in Tax News
Mississippi Governor Phil Bryant has announced the appointment of Herb Frierson as the Commissioner of the Department of Revenue for Mississippi effective July 1, 2016. Prior to being appointed Commissioner, Mr. Frierson served as a Republican member of the Mississippi House of Representatives, representing District 106. In his future role as Commissioner, Mr. Frierson will oversee the Mississippi … Continue Reading

Mississippi Supreme Court Sends Half-Baked Assessment Back to the Kitchen

By John Fletcher on Posted in Judicial Decisions
Mississippi Department of Revenue v. Hotel and Restaurant Supply Cause No. 2014-CA-01685-SCT (March 10, 2016) In Mississippi Department of Revenue v. Hotel and Restaurant Supply, the Mississippi Supreme Court on Thursday, March 10, 2016, upheld the reversal of a sales tax assessment levied against a vendor who failed to collect sales taxes on construction-related materials … 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
LexBlog