The Hinds County Chancery Court recently ruled that the Mississippi Supreme Court’s widely-discussed decision in Equifax, Inc. v. Mississippi Department of Revenue is a double-edged blade and, much to the Department of Revenue’s chagrin, cuts sharply in both directions. Miss. Dept. of Rev. v. Hotel and Restaurant Supply, Civil Action No. G2013-820 S/2, Hinds
Is the Commerce Clause’s “Goods-in-Transit” Doctrine Off of the Menu?
Two recent decisions have addressed whether ad valorem tax can be imposed on stored natural gas, for use outside of the taxing state. See ETC Mktg, Ltd. v. Harris County Appraisal Dist., 01-12-00264 (Tex. Ct. App. 2014); In re Various Applicants for Exemption from Prop. Tax., 313 P.2d 789, 799 (Kan.
A New Pot-O-Gold? Louisiana First Circuit Tries to Expand Scope of “Gross Proceeds” in Louisiana Lease Tax Case
Well, I guess in these leaner economic times state and local tax collectors are willing to look for “gold” anywhere!
On September 17, 2014, the Louisiana First Circuit Court of Appeal held in the case of Pot-O-Gold Rentals, LLC v. City of Baton Rouge that a taxpayer’s waste removal services were taxable as part of
Louisiana Adds More SALT to the Louisiana Legal Gumbo: Tax Fraud and Economic Substance Doctrine Discussed at Louisiana’s Highest Court
Something new has been cooking in the Louisiana tax law kitchen!
The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State. Louisiana is certainly used to heat (as can be seen by its food
Mississippi Supreme Court Invalidates Restrictive Regulation on Pollution Control Equipment Sales Tax Exemption
Mississippi taxpayers are seeing green! On August 7, 2014, the Mississippi Supreme Court invalidated a sales and use tax regulation in Mississippi Department of Revenue v. Mississippi Power Company, No. 2013-CA-01234-SCT (Miss. Aug. 7, 2014). In that case, the Mississippi Department of Revenue (the “MDOR”) attempted to impose more restrictive requirements in the regulation,