The First District Court of Appeal upheld a ruling that hookah products are “loose tobacco suitable for smoking” and therefore taxable as Other Tobacco Products (OTP) under Florida law. The hookah products in question are made from tobacco leaves combined with a binding mixture.

In the 2-1 decision, the majority opinion claimed the statutory phrase

Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the practice is netting the company “thousands of dollars in sales taxes on separately stated and avoidable delivery fees.” Martin v. Uber Technologies, Inc., S.D. Fla., No. 1:24-cv-22843 (July 25, 2024).

However, Florida law

Jones Walker SALT partner, John Fletcher, was quoted in the article “Calif. Pork Law Fight May Guide Post-Wayfair Tax Challenges,” published by Law360 on October 14, 2022. The article covers an ongoing US Supreme Court Case regarding interstate commerce, previous tax litigation, and whether California’s importation of pork from other states violates

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

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

House Bill 805 of the 2020 Regular Session, currently awaiting signature by Louisiana Governor John Bel Edwards, provides a hard deadline for all legal deadlines and prescription periods extended by proclamation throughout the COVID-19 public health emergency.

On March 13, 2020, Governor Edwards declared a public health emergency in Louisiana, followed by a series

As confirmed by a spokesman for Speaker Schexnayder, the Louisiana legislature passed resolutions to suspend its business until March 31. This comes after a series of increasingly tough restrictions on public gatherings and commercial activity were announced over the weekend, and only days after legislative leadership issued a statement saying they anticipated to carry on