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The Louisiana Department of Revenue issued Revenue Information Bulletin No. 16-034 (July 14, 2016) to address the taxability of items of tangible personal property purchased or leased for use outside of Louisiana and offshore.

Louisiana Revised Statute 47:305(E) provides that it is not the intention of any taxing authority to levy a tax upon articles…

State & Local Tax Partners, Jesse R. “Jay” Adams, III, William M. Backstrom,Jr., John F. Fletcher, and Kimberly Lewis Robinson, were all quoted in the recent Bloomberg BNA article, “Corporate Taxpayers Face Changes in Louisiana, Mississippi, Attorneys Say.” The partners discuss how legislative sessions in 2014 and 2015 and some notable…

House Concurrent Resolution No. 8 (“HCR 8”) suspends certain tax exemptions on “business utilities” for the tax periods beginning on or after July 1, 2015 through August 5, 2016. Pursuant to HCR 8, businesses will pay a one percent (1%) sales and use tax on their purchases of utilities. The types of business utilities, as…

Bill Backstrom and Jay Adams were quoted in an article published by the Houston Business Journal on June 11, 2014. The article titled, “Houston Energy Companies Could Be Hurt by Louisiana Taxes,” discusses how Houston energy companies are paying closer attention to Louisiana’s tax assessors’ plans to tax underground gas storage facilities in salt domes…