It’s now official.  Louisiana Governor Jon Bel Edwards (D) has finally released his Call for a special legislative session to begin February 19th and conclude March 7th.  The Call, released today, February 9, 2018, is intended to allow the Louisiana legislature to address the long-term issue of its current taxing and spending structure, as

John Fletcher, a partner on the State and Local Tax team, conducted two joint presentations with officials with the Mississippi Department of Revenue at the Mississippi Tax Institute on December 7, 2017 in Jackson, Mississippi. John’s sessions updated attendees in the areas of multi-state taxation of pass-through entities, potential Mississippi consequences of the

On October 21, 2017, Louisiana voters resoundingly voted in favor of a Constitutional Amendment to the Louisiana Constitution (Act 428 of the 2017 Regular Session of the Louisiana Legislature). The Amendment clarifies a long standing practice that construction materials delivered to a construction site are exempt from ad valorem tax during the pendency

The Louisiana Department of Revenue has now issued formal guidance regarding the new requirement that taxpayers receive a Louisiana state tax clearance in order to obtain: (i) a new or renew an existing Louisiana state sales tax resale certificates; and (ii) approval of certain Louisiana state procurement contracts.

Specifically, the Department has issued the following