Matt Mantle

Subscribe to all posts by Matt Mantle

Louisiana Due Process is No Longer in “Jeopardy!”: Louisiana Supreme Court Denies LDR Writ Application in Due Process/Personal Jurisdiction Case

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. The … Continue Reading

REMINDER: Alabama Department of Revenue Now Requires Annual Renewal of Alabama Tax Licenses, Beginning November 1, 2020

This is a reminder to all businesses registered in Alabama for sales, rental, sellers use, lodgings, utility gross receipts, or simplified sellers use tax purposes and who are required under current law to obtain a corresponding license from the Alabama Department of Revenue (ADOR) that you are now required to renew these licenses annually beginning … Continue Reading

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 Tax Commission Issues Additional Guidance on Property Tax Filing Deadlines

Today, in compliance with Proclamation No. JBE 2020-59, which was issued by Governor Edwards on May 14, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 05-2020 explaining that JBE 2020-59 continues the suspension of the statutory April 1, 2020 deadline for filing personal property renditions with local assessors (for property owners other than public … Continue Reading

Louisiana Department of Revenue Extends April 25, 2020 Severance Tax Filing and Payment Deadline to June 25, 2020: Automatic Extension with No Penalties or Interest

Today, the Louisiana Department of Revenue issued Revenue Information Bulletin (“RIB”) No. 20-011, which provides filing and payment extension relief for monthly Louisiana severance tax returns, payments, and reports due on April 25, 2020. The RIB provides that the filing and payment deadline for the February 2020 monthly oil and gas severance tax return, which … Continue Reading

Mississippi Secretary of State Issues New Remote Notarization Order Guidance

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

Louisiana Tax Commission Issues Additional Guidance on Hearings and Property Tax Filing Deadlines

Today, in compliance with Proclamation No. JBE 2020-41, which was issued by Governor Edwards on April 2, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 03-2020 providing for the continued suspension and continuance without date of all LTC appeal hearings. The LTC will continue to meet telephonically to consider ad valorem property tax change … Continue Reading

In Response to COVID-19, Alabama Department of Revenue Extends Deadlines to July 15, 2020 for Filing and Payment of Alabama Individual Income Tax, Corporate Income Tax, Financial Institution Excise Tax, and Business Privilege Tax

Today, March 23, 2020, the Alabama Department of Revenue (ADOR) issued an Order in response to the COVID-19 crisis confirming that the due date for filing Alabama state Individual Income Tax or Corporate Income Tax (collectively, “State Income Tax”), Financial Institution Excise Tax (FEIT), or Business Privilege Tax (BPT) returns and making corresponding State Income … 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

Louisiana’s Uniform Local Sales Tax Board Issues Adopted Regulation Regarding Uniform Voluntary Disclosure Program and Related Voluntary Disclosure Agreements (VDAs)

Louisiana’s Uniform Local Sales Tax Board (“ULSTB”) has now issued its adopted regulation at Louisiana Administrative Code (“LAC”) 72:I.105 (“Voluntary Disclosure Agreements”) regarding a uniform voluntary disclosure program and corresponding uniform voluntary disclosure agreement (VDA) for Louisiana local sales and use tax purposes.  The final, adopted regulation contains the same language as the prior proposed … Continue Reading

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now officially issued its second information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-002 – which provides a general definition for “remote sellers,” as well as further administrative guidance regarding current and future registration, collection, remittance, and reporting requirements for “remote sellers.” … Continue Reading

Not So Fast: Louisiana State and Local Sales Taxes in a Post-Wayfair World

As word spread about the Supreme Court’s opinion in South Dakota v. Wayfair, Inc., Dkt. No. 17-494, 485 U.S.        (June 21, 2018), tax administrators around the country popped open bottles of champagne and began toasting the end of the “physical presence” substantial nexus standard.  The sounds of celebration were, at least initially, particularly deafening in … Continue Reading

Louisiana Department of Revenue Issues New “Taxable Rate” Chart to Explain State Sales Tax Changes Following Enactment of Recent Tax Revenue Bill

The Louisiana Department of Revenue has now issued a revised “Taxable Rate” chart (Form R-1002) to provide the Department’s understanding of the new Louisiana state-level sales/use/lease tax rates following the Louisiana legislature’s enactment of the sales tax revenue measure Act 1 (HB 10) in the recently-concluded third special session of the legislature, effective July 1, 2018. A … Continue Reading

Louisiana Governor Issues Call for Second Special Session of 2018 to Address Fiscal Cliff

Louisiana Governor John Bel Edwards (D) has now issued his anticipated call for a second special legislative session in 2018 (from May 22nd to June 4th).  This 14-day special session is meant to address a stated $648 million budget shortfall, commonly known as the “fiscal cliff.”  This will be the sixth special session called since January of … Continue Reading

Louisiana Governor Calls Special Legislative Session to Address Tax Issues and Looming “Fiscal Cliff”

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 well as the … Continue Reading

Louisiana Governor Provides Draft of 2018 Tax & Budget Priorities to Address Looming Fiscal Cliff and Long-Term Tax Reform

Louisiana Governor John Bel Edwards (D) recently met with leaders from the Louisiana Legislature to discuss his draft 2018 Tax & Budget Priorities, including recommendations for how the State should address the long-term issue of its current taxing and spending structure, as well as the short-term issue of the $1 billion “fiscal cliff” looming in … Continue Reading

Tax Clearance Now Required for Louisiana State Sales Tax Resale Certificates and Approval of Certain State Procurement Contracts

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 new Revenue … Continue Reading

Much Ado About Nothing: Louisiana’s 2017 Regular Session Legislative Wrap-Up

The Louisiana Legislature’s 2017 Regular Session has now concluded, and as previously reported, numerous tax measures were proposed.  Ultimately, however, much of the proposed legislation addressing long-term tax reform was largely rejected by the Legislature during the Regular Session, leaving questions currently unanswered as to how the state will ultimately address the long-term issue of … Continue Reading

Louisiana CAT Cannot Claw Its Way Out of Committee: Bill Voluntarily Deferred by Sponsor

The hotly contested new Commercial Activity Tax (“CAT”) proposal in Louisiana – H.B. 628 – may now have officially run out of lives. After hours of debate over two days of hearings in the Louisiana House Ways & Means Committee, Governor Edwards’ (D) proposed CAT was voluntarily deferred by the bill’s sponsor, Rep. Sam Jones.  … Continue Reading

Louisiana Governor’s Proposed Commercial Activity Tax (CAT) Bill Now Filed at Louisiana Legislature

Louisiana Governor John Bel Edwards’ (D) administration has now filed its bill proposing to create a new Commercial Activity Tax (CAT) in Louisiana. A full copy of the filed original bill, HB 628 (authored by Representative Sam Jones), can be found here. According to the Governor’s previously released 2017 Budget Stabilization Plan, the proposed new … Continue Reading

Louisiana Governor Announces 2017 Budget Stabilization Plan

Standing on the edge of a $1.3 billion fiscal cliff, Governor John Bel Edwards (D‑La.) announced his 2017 Budget Stabilization Plan, which he intends to pursue during the 2017 Regular Session of the Louisiana Legislature beginning on April 10, 2017.  The Plan notes that Louisiana is operating under a broken, outdated system, “that just simply does … Continue Reading

Louisiana Discussing Possible New Gross Receipts Tax As Part of Upcoming 2017 Regular Legislative Session

Louisiana is at it again! Louisiana Governor John Bel Edwards and the Louisiana Department of Revenue are now seriously discussing and considering the recommendation of legislation to create a new gross receipts tax in Louisiana.  The Governor’s administration will likely be presenting this gross receipts tax option to the Louisiana Legislature as part of the … Continue Reading

Louisiana Governor Issues Call for Special Session

It’s official.  Louisiana Governor Jon Bel Edwards has now released his Call for a special legislative session to begin February 13th at 6:30 PM and conclude February 22nd at midnight.  The Call, released today, February 3, 2017, is intended to allow the Louisiana Legislature to plug a $304 million budget hole in the state’s FY … Continue Reading
LexBlog