[i]t is our position that the House does not need to limit itself in presenting one single plan, but instead allow the people of Florida the ability to
Louisiana Department of Revenue Issues Guidance on Sales Tax on Digital Products and Services
The Louisiana Department of Revenue recently published detailed guidance on the sales and use taxes imposed on digital products and services as a result of legislation passed during the Third Extraordinary Legislative Session in in November of 2024. The Department provides concrete examples of taxable and non-taxable transactions involving digital goods and services. The publication
UPDATE: Louisiana Assessor’s Association Proposes Revisions to Regulations of the Louisiana Tax Commission
In response to the LAA’s proposals, a handful of industry groups and individual taxpayers filed rebuttals objecting to the LAA’s proposals. The filed rebuttals can be found here. A hearing on the rebuttals is scheduled for August 20th. The Commission has set September 24th as a tentative adoption date for all proposed amendments to their
GILTI Is No Longer GILTI. How Will That Affect States?
Alysse McLoughlin and Katie Quinn authored a recent installment of SALTy Thoughts in Tax Notes on July 31, 2025.
…
After a suspenseful few months, on July Fourth President Trump signed the One Big Beautiful Bill Act (OBBBA, P.L. 119-21) into law. Among the bill’s many changes are amendments to the global intangible low-taxed
DANGER, DANGER: LOUISIANA ASSESSOR’S ASSOCIATION PROPOSES REVISIONS TO REGULATIONS OF THE LOUISIANA TAX COMMISSION
The Louisiana Assessor’s Association (LAA) has proposed revisions to the Regulations promulgated by the Louisiana Tax Commission (LTC) that will be applicable to all property tax assessments and procedures beginning for the Tax Year 2026. There are a number of revisions proposed by the LAA, but this notice focuses on two that will greatly impact
Lights, Camera, Comeback: Louisiana’s Tax Credit Revival Targets Economic Boost
Louisiana Governor Jeff Landry recently signed into law Act 44, which aims to revitalize Louisiana’s film industry after years of hardship.
Act 44 revamps Louisiana’s film tax credit program by allowing filmmakers to access up to 40% in refundable tax credits with bonuses for hiring locals, using Louisiana-based scripts, and performing visual effects locally.
The One Big Beautiful Bill finds global income not GILTI
Among the changes in the One, Big, Beautiful Bill Act (OBBBA) was the renaming of Global Intangible Low-Taxed Income (GILTI) to Net CFC Tested Income (NCTI). But the renaming is not the end of the story. The OBBBA also permanently decreases the now-NCTI deduction from 50% to 40% beginning in 2026. (Under the Tax Cuts
French Brown Authors Bloomberg Tax Article on Florida’s Landmark Tax Package
Originally published in Bloomberg Tax
Author: French Brown, Partner, Jones Walker LLP
July 2, 2025
Jones Walker’s French Brown says a permanent sales tax holiday and repeals of an aviation fuel tax and commercial lease sales tax will help ease compliance, provide businesses with cost savings, and give consumers predictability.
Florida’s tax relief package, part
Florida Positioned to Eliminate the Business Rent Tax
On Monday, June 16th, the Florida Legislature is scheduled to vote on the final budget and annual tax proposal, bringing an end to the extended 2025 Regular Session. An amendment to House Bill 7031 has been filed containing the details of the tax relief plan.
The cornerstone of this legislation is the complete elimination of
Be Wary of Illinois’ New Remote Retailer Amnesty Program
With the recent passage of HB 2755, Illinois will be offering two different amnesty programs within the next 16 months, pending approval by the governor. The first program will run from October 1 through November 15, 2025. This program is an extension of Illinois’ previous amnesty programs that ran in 2003, 2010 and 2019. The