- Against the Louisiana Department of Revenue in the Louisiana Board of Tax Appeals or in any state or federal court by or on
Florida Legislature Will Need Extra Time to Negotiate Budget & Tax Relief
Today, the President of the Florida Senate announced that tax relief has stalled the budget negotiations for the 2025 Regular Session. This means the Florida legislature will likely have to return in a Special Session to resolve tax and budget bills before the start of the state fiscal year on July 1, 2025.
The Senate
Louisiana Voters Overwhelmingly Reject Governor Landry’s Constitutional Amendments
On March 29, 2025, four constitutional amendments were on the ballot for Louisiana voters’ consideration. Constitutional Amendment No. 2, (CA No. 2) which passed the Louisiana legislature during the November 2024 special fiscal session as House Bill No. 7, included changes to personal income tax rates, governmental spending caps, education funding, and teacher pay raises.
Hillsborough County, FL Sales Tax Increase June 1, 2025
The Florida Department of Revenue announced today that the temporary sales tax reduction in Hillsborough County, Florida will expire on May 31, 2025.
As outlined in our initial article, the 2024 legislature temporarily suspended the Hillsborough County surtaxes in order to return a portion of previously enacted and later ruled unconstitutional transportation surtax. That
Louisiana Industrial Ad Valorem Tax Exemption Program (ITEP) – New Rules and Executive Order
On March 20, 2025, Governor Landry issued Executive Order No. JML 25-033 and Louisiana Economic Development (LED)/Board of Commerce and Industry promulgated new rules (beginning at p. 366) which make changes to Louisiana’s Industrial Tax Exemption Program (ITEP).
The changes, in part, recognize Governor Landry’s view of the importance of the ITEP as an economic
Florida DABT Issues Declaratory Statement on Taxability of “Heat Stick” Products
Phillip Morris International (PMI) requested a declaratory statement regarding the taxability of their IQOS “heat stick” tobacco products. During the pendency of the ABT response, the First District Court of Appeal released an opinion expanding the judicial interpretation of the term “loose tobacco suitable for smoking” as used in chapter 210, Florida Statutes, to include hookah
Florida Appellate Court Rules Hookah Products are Taxable OTP
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
Louisiana Businesses – Pay Attention to the March 29 Vote on Business Inventory Taxes
Louisiana voters will decide on March 29 whether to approve more than 100 pages of revisions to the state constitution related to ad valorem taxes and other fiscal issues. For businesses that operate in Louisiana, one aspect of the proposed reform relates to the taxation of inventory.
Louisiana is one the few states that
Louisiana Department of Revenue Announces an “Extraordinary Measure” to Continue Certain Sales Tax Exemptions for Non-Profits and Educational Institutions
On January 16, 2025, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 25-009 announcing the “extraordinary measure” of continuing to administratively recognize two exemptions related to nonprofits and school-related admissions to athletic and entertainment events that apparently were inadvertently repealed (effective January 1, 2025) during the recent special session of the Louisiana Legislature.
Jones Walker Sponsors Leaders for a Better Louisiana at Washington DC Mardi Gras
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.