Category Archives: Tax News

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Mississippi Department of Revenue Issues Updated COVID-19 Guidance, Extended Deadlines, Telework Nexus Forbearance

This afternoon the Mississippi Department of Revenue issued a notice containing updated information related to multiple extended filing deadlines and audit procedures. Among the changes are the following: Income and franchise tax filing deadlines remain extended to May 15 (no change from prior notice) Sales and use tax return filing deadlines remain unchanged, but interest … Continue Reading

Assessors Extend LAT Filing Deadline Until May 1, 2020

On March 25, 2020, Orleans Parish Assessor Erroll Williams extended the deadline to file LAT 5 forms until May 1, 2020.  Similarly, Randy Sexton, Assessor of Iberville Parish, also extended the LAT 5 deadine until May 1st.  Wendy Aguillard, Assessor of Calcasieu Parish, extended the due date for all LAT forms, including LAT 5 forms, … Continue Reading

Louisiana Tax Commission Issues Guidance on Hearings and Property Tax Filing Deadlines

Today, in compliance with Proclamation No. JBE 2020-30, which was issued by Governor Edwards on March 16, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 02-2020 suspending and continuing without date all LTC appeal hearings. The LTC will continue to meet telephonically to consider ad valorem property tax change order requests, tax sale certifications … Continue Reading

US Tax Court Cancels May Trials

The US Tax Court cancels all May trials. The eAccess and eFiling systems remain operational and the Court will continue to process items received electronically, serve orders and opinions, enter and serve decisions, work with litigants, and receive telephone calls. Please continue to monitor the Court’s website for updates and information. If you have any … Continue Reading

In Response to COVID-19, Alabama Department of Revenue Extends Deadlines to July 15, 2020 for Filing and Payment of Alabama Individual Income Tax, Corporate Income Tax, Financial Institution Excise Tax, and Business Privilege Tax

Today, March 23, 2020, the Alabama Department of Revenue (ADOR) issued an Order in response to the COVID-19 crisis confirming that the due date for filing Alabama state Individual Income Tax or Corporate Income Tax (collectively, “State Income Tax”), Financial Institution Excise Tax (FEIT), or Business Privilege Tax (BPT) returns and making corresponding State Income … Continue Reading

MS Extends Income Tax Filing Deadlines to May 15

Mississippi extends income tax filing deadlines to May 15. This DOES NOT coincide with federal dates due to fiscal year restrictions. In consultation with Governor Tate Reeves and our legislative leadership, The Mississippi Department of Revenue is providing relief to individual and business taxpayers due to the COVID-19 pandemic. The deadline to file and pay … Continue Reading

LDR Issues New Guidance on Filing and Extension Relief for Certain Taxes Due March 20

The Louisiana Department of Revenue issued Revenue Information Bulletin No. 20-008 today to provide guidance on filing and extension relief for certain taxes due on March 20, 2020 and to provide other important information on matters related to COVID-19. The RIB addresses extensions for filing returns and paying February 2020 state sales tax and excise … Continue Reading

Beware Rigid Mississippi Local Tax Deadlines

The Mississippi Department of Revenue has been very active in informing the public of tax-related developments resulting from the COVID-19 pandemic.  All taxpayers are encouraged to follow them on social media such as Facebook and Twitter as those appear to be their primary and most easily accessible means of conveying information to the public at … Continue Reading

Louisiana to Suspend Legislative Session

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 … Continue Reading

A Message From the Texas Comptroller of Public Accounts Regarding COVID-19 Update

At the Comptroller’s office, the health and well-being of our taxpayers, employees and communities is our top priority. We understand the concern and uncertainty you may be experiencing surrounding the coronavirus (COVID-19) and are committed to being responsive to the needs of our taxpayers as the situation evolves. We strongly encourage you to use our … Continue Reading

MS Department of Revenue Closed to the Public

All Mississippi Department of Revenue District Offices are closed to the public. Starting tomorrow, March 17th, the counter at the Clinton headquarters that provides customer service will be shut down. This includes Titles, IFTA/IRP, and the Jackson District Service Office. Taxpayers can still use both the call center (601-923-7700) and the Taxpayer Access Portal (tap.dor.ms.gov) … Continue Reading

Louisiana Supreme Court “Deals” a Win to Wal-Mart.com and other Online Marketplaces

Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers. See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __ So. … Continue Reading

City of New Orleans Offering Amnesty Late Fee Forgiveness Program

In an effort to spur the payment of unpaid back taxes and fees, the City of New Orleans is currently offering an Amnesty Late Fee Forgiveness Program, which began June 3rd and runs through September 3rd, 2019. Certain tax deficiencies, as well as parking and certain camera tickets, code enforcement violations, and even library fines … Continue Reading

June 2019 Louisiana Remote Sellers Commission Meeting Brings Good News and… No News

Monday’s meeting in Baton Rouge of the Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) included two pieces of good news for just about everyone involved in or affected by the state’s effort to centralize the collection and remittance of sales taxes for remote sales. Unfortunately, there still remains a lack of … Continue Reading

Louisiana’s New Remote Sellers Law: What Does H.B. 547 Have in Common with a Box of Donuts?

As members of the Jones Walker SALT Team sat around the table in our office kitchen staring into a box of donuts provided by our firm on National Donut Day (the day after the close of the 2019 Regular Session of the Louisiana Legislature), we pondered this question: what does that box of tasty treats … Continue Reading

Louisiana’s Uniform Local Sales Tax Board Issues Adopted Regulation Regarding Uniform Voluntary Disclosure Program and Related Voluntary Disclosure Agreements (VDAs)

Louisiana’s Uniform Local Sales Tax Board (“ULSTB”) has now issued its adopted regulation at Louisiana Administrative Code (“LAC”) 72:I.105 (“Voluntary Disclosure Agreements”) regarding a uniform voluntary disclosure program and corresponding uniform voluntary disclosure agreement (VDA) for Louisiana local sales and use tax purposes.  The final, adopted regulation contains the same language as the prior proposed … Continue Reading

Tax Reform Update: Treasury, IRS: Making large gifts now won’t harm estates after 2025

On November 20, 2018, the IRS announced that individuals taking advantage of the increased gift and estate tax exclusion amounts in effect from 2018 to 2025 will not be adversely impacted after 2025 when the exclusion amount is scheduled to drop to pre-2018 levels. The Treasury Department and the IRS issued proposed regulations which  implement changes … Continue Reading

JW SALT Partners Quoted in Recent Publications

SALT Team partners Bill Backstrom, Andre Burvant, and Matt Mantle were quoted in numerous media outlets in October discussing the tax administration implications of the U.S. Supreme Court ruling in South Dakota v. Wayfair, allowing states to collect taxes on purchases from remote sellers. Bill was quoted in articles published by Law360 and State Tax Today following … Continue Reading

Louisiana Remote Seller Commission Issues First Information Bulletin Addressing Impact of Wayfair

The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now issued its first information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-001 – regarding the impact of the U.S. Supreme Court’s South Dakota v. Wayfair, Inc. decision on remote sellers selling to Louisiana purchasers. A copy of RSIB 18-001 can be found … Continue Reading

Not So Fast: Louisiana State and Local Sales Taxes in a Post-Wayfair World

As word spread about the Supreme Court’s opinion in South Dakota v. Wayfair, Inc., Dkt. No. 17-494, 485 U.S.        (June 21, 2018), tax administrators around the country popped open bottles of champagne and began toasting the end of the “physical presence” substantial nexus standard.  The sounds of celebration were, at least initially, particularly deafening in … Continue Reading

The Taxman Cometh: Mississippi Sales and Use Taxes in a Post-Wayfair World

In December 2017, the Mississippi Department of Revenue finalized a new sales and use tax regulation addressing remote sellers and establishing a $250,000 bright-line nexus standard. The department began that process in January 2017 by issuing a proposed regulation and refined it following a public hearing held in February. The regulation positioned the state to take … Continue Reading

Louisiana Governor Issues Call for Second Special Session of 2018 to Address Fiscal Cliff

Louisiana Governor John Bel Edwards (D) has now issued his anticipated call for a second special legislative session in 2018 (from May 22nd to June 4th).  This 14-day special session is meant to address a stated $648 million budget shortfall, commonly known as the “fiscal cliff.”  This will be the sixth special session called since January of … Continue Reading

John Fletcher: How the SCOTUS hearing on Wayfair may affect internet industries and small businesses in MS

JW SALT Team member, John Fletcher, published an article in the Mississippi Business Journal on how the US Supreme Court hearing of South Dakota vs. Wayfair will affect internet industries and small businesses in Mississippi.   The Court wrestled over whether it should abandon or uphold its longstanding physical presence requirement and, if oral arguments were any indication, … Continue Reading
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