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

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

COST, Jones Walker LLP, and BDO are presenting an update on significant state tax issues with an emphasis on the Mid-West States: Illinois, Indiana, Iowa, Kansas, Kentucky, Michigan, Minnesota, Missouri, Nebraska, Ohio and Wisconsin.

Great opportunity to network with your Chicago and surrounding area state and local tax peers.

Click here for additional information and

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

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 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

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.