Jones Walker LLP is pleased to sponsor the Leaders for a Better Louisiana C100 Congressional Breakfast Briefing in the historic Kennedy Caucus Room to kick off Washington Mardi Gras.
In Department of Taxation v. FJ Management, Inc., the Virginia Court of Appeals recently concluded that the apportionment factors of a partnership in which a taxpayer held a minority interest could not flow up to the partner because there was no unitary relationship between the partner and the partnership. As state scrutiny over apportionment
Effective January 1, 2025, Hillsborough County businesses face critical sales tax adjustments following a Florida Supreme Court ruling and legislation passed during the 2024 Regular Session.
This issue arose in November 2018, when Hillsborough County voters approved a 1% transportation surtax. In 2021, the Florida Supreme Court invalidated the surtax due to constitutional issues. During
While details of the plan have not been released, he did indicate that the proposal would expand sales taxes on services, including on lobbyists. The Governor indicated that the “package” would be sent to
Alysse McLoughlin and Katie Quinn, partners on the state and local tax team in the New York office, authored the article “Moore Gives Taxpayers a ‘Gotcha’ Argument In Factor Representation Cases” published in the SALTy Thoughts section by Tax Notes State on September 9, 2024. In the article, Alysse and Katie discuss the Supreme
Although on August 1 we reported that a special session to address the pending “fiscal cliff” and tax reform in Louisiana was unlikely in 2024, and the deadline to get any constitutional changes on the November election ballot has passed, it appears there is growing momentum to convene a special session later this year to
With the impending sunset of alcohol related tax provisions, the beer and liquor lobbies have begun sparring over the proper policies going forward, as each industry spotlights their needs and while disputing their competitor’s position. At the center of the fight is the taxability of seltzers and other ready to drink cocktails, as these drinks
Effective July 1, 2024, the 3.5% Mississippi contractor’s tax no longer applies to drilling, redrilling, completing, or working over an
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
As Louisiana heads towards a fiscal cliff, the Department of Revenue has been tasked with developing a plan to avoid the cliff and to address long called-for tax reform. Richard Nelson, Secretary of the Department of Revenue, reports that his Department is 1) reviewing approximately 200 sales tax exemptions for possible amendment, 2) reviewing the