The Louisiana Legislature’s 2021 Regular Session has now concluded, and after a long and particularly contentious session, the Legislature was able to get substantial portions of its tax reform package across the finish line.

Prior to the start of the 2021 Regular Session, Louisiana’s legislative leadership identified four main tax reform measures to be addressed,

Louisiana House Bill 199, which would create a more centralized state and local sales tax collection system in Louisiana, has now been adopted by the House and Senate after negotiation in conference committee.

The legislative information regarding HB 199 can be found here.

The applicable  conference committee report proposed by the appointed conference

The Louisiana Legislature has now sent to conference committee proposed legislation (SB 157) that would exempt the wages of certain nonresident employees from Louisiana individual income taxation, and their employers from withholding and reporting requirements, if the employees only worked in Louisiana for fewer than 25 days in a calendar year.

If SB

This first post in this series focuses on the obvious first question to address:  are we dealing with a Louisiana sales tax issue or a Louisiana use tax issue (or perhaps both)?  Which tax is applicable, and which Louisiana statutory tax provisions are to be utilized?

The interplay of sales tax and use tax in

With a business-friendly state legislature in Louisiana, significant pro-business tax reform remains front and center on the state’s legislative agenda for 2021.

In this webinar, we will discuss the big picture tax policy issues for consideration in the current tax reform package being presented by Louisiana’s legislative leadership. This will include a candid discussion between

With a business-friendly state legislature in Louisiana, significant pro-business tax reform remains front and center on the state’s legislative agenda for 2021.

The upcoming legislative session is a fiscal session; therefore, the focus is almost exclusively on tax legislation; many tax bills will be filed and heard, and the scope of the tax session will

Our Jones Walker SALT partner, Andre Burvant, was featured on the cover of Louisiana CPA’s Lagniappe magazine. The edition also included Andre’s article “COVID-19 Conundrum: Unexpected State Tax Consequences of a Remote Workforce.”

Andre explains the state and local tax issues that should be considered by employers contemplating extending or making permanent their employees’

On January 20, 2021, the Louisiana Supreme Court denied the Louisiana Department of Revenue’s writ application in the closely-followed Louisiana due process / personal jurisdiction case of Robinson v. Jeopardy Productions, Inc., 2020-C-01343 (La. 1/20/21).  This case is now final.

A copy of the Louisiana Supreme Court’s writ denial ruling can be found here