Jones Walker SALT partner, John Fletcher, was quoted in the article “Calif. Pork Law Fight May Guide Post-Wayfair Tax Challenges,” published by Law360 on October 14, 2022. The article covers an ongoing US Supreme Court Case regarding interstate commerce, previous tax litigation, and whether California’s importation of pork from other states violates
Interstate Commerce
Property Purchased or Leased for Use Outside of Louisiana and Offshore Addressed in New Louisiana Guidance
By Jones Walker LLP on
Posted in Tax News
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…
Is the Commerce Clause’s “Goods-in-Transit” Doctrine Off of the Menu?
By Jones Walker LLP on
Posted in Judicial Decisions
Two recent decisions have addressed whether ad valorem tax can be imposed on stored natural gas, for use outside of the taxing state. See ETC Mktg, Ltd. v. Harris County Appraisal Dist., 01-12-00264 (Tex. Ct. App. 2014); In re Various Applicants for Exemption from Prop. Tax., 313 P.2d 789, 799 (Kan.