California is one of the most recent states to consider legislation adopting mandatory worldwide combined reporting. The ability of a state to mandate worldwide combined reporting is a hotly debated topic, with states frequently asserting that they are losing out on tax revenue due to the lack of ability to force companies to file on
The Florida Legislature is moving forward with two pieces of legislation designed to clarify retail operations in a future society devoid of physical pennies. Following a directive from President Trump, the final minting of the 1-cent coin by the U.S. Mint occurred in June 2025. The final inventory of newly produced pennies was shipped to Federal Reserve
In February 2025, Governor Ron DeSantis publicly announced his desire that the state consider amending its Constitution, initially, to abolish property taxes. Florida’s property tax system funds local counties, cities, school districts, and numerous special taxing districts providing services such as water management, fire protection, and mosquito control. Florida’s property tax framework is established in the
Join Alysse McLoughlin, a partner on the state and local tax team in the New York office, at the New York State Bar Association 2026 Annual Meeting on January 13.
Alysse will participate in the “New York State and City Tax” panel, which will address hot topics and recent developments in New York State
Join John Fletcher at the MSCPA Tax Institute in Flowood, MS! John will co-present on the “Mississippi Tax Update” panel and also present the “Multi-State Overview” session. The Mississippi Tax Institute is designed to help attendees manage and thrive in the ever-changing state tax environment. Jones Walker is proud sponsor this event.
Join Alysse McLoughlin and Chris Lutz, partners on the state and local tax team, at the NYU 44th Institute on State and Local Taxation, in New York, New York, on December 8-9, 2025.
Alysse serves as the program co-chair for the event. Chris will present on “The Intersection of Important International Issues” panel
DOR “Fact Sheet” Was Not An “Other Officially Adopted Publication” And Was Not Owed Any Deference in Mississippi Tax Appeals
In an administrative tax appeal, Mississippi law requires the Board of Tax Appeals (the “BTA”) “give deference to the department’s interpretation and application of the statutes as reflected in duly enacted regulations and other officially
On October 28, 2025, Florida filed a motion for leave to file a bill of complaint in the United States Supreme Court challenging California’s business income tax apportionment regulation, alleging it unconstitutionally discriminates against out-of-state corporations. The case invokes the Court’s original jurisdiction over disputes between states, a mechanism reserved for matters of sufficient seriousness
Interesting SCOTUS oral arguments today in a federal case that could have SALT implications. Question is whether any time limit applies to a motion to set aside a default judgment for lack of personal jurisdiction, especially after improper or ineffective service of the original action. Apparently the 6th Cir. says that motion can be time