Tag Archives: Louisiana Department of Revenue

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now officially issued its second information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-002 – which provides a general definition for “remote sellers,” as well as further administrative guidance regarding current and future registration, collection, remittance, and reporting requirements for “remote sellers.” … Continue Reading

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

By Andre Burvant and Matt Mantle on Posted in Judicial Decisions, Legislation, Tax News
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

Louisiana Department of Revenue Issues New “Taxable Rate” Chart to Explain State Sales Tax Changes Following Enactment of Recent Tax Revenue Bill

By Matt Mantle on Posted in Legislation
The Louisiana Department of Revenue has now issued a revised “Taxable Rate” chart (Form R-1002) to provide the Department’s understanding of the new Louisiana state-level sales/use/lease tax rates following the Louisiana legislature’s enactment of the sales tax revenue measure Act 1 (HB 10) in the recently-concluded third special session of the legislature, effective July 1, 2018. A … Continue Reading

GAME ON: Louisiana Department of Revenue and Other State Agencies Look to Even the Score on Employee Misclassification

By Andre Burvant on Posted in Jones Walker Announcements, Tax News
The Louisiana Department of Revenue (DOR) has joined forces with other Louisiana agencies to crackdown on employee misclassification and failure to withhold payroll taxes. The GAME ON (Government Against Misclassified Employees Operational Network) Task Force is an interagency network made up of members of the Louisiana Workforce Commission’s (LWC) Unemployment Insurance and Office of Workers’ … Continue Reading

Tax Clearance Now Required for Louisiana State Sales Tax Resale Certificates and Approval of Certain State Procurement Contracts

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
The Louisiana Department of Revenue has now issued formal guidance regarding the new requirement that taxpayers receive a Louisiana state tax clearance in order to obtain: (i) a new or renew an existing Louisiana state sales tax resale certificates; and (ii) approval of certain Louisiana state procurement contracts. Specifically, the Department has issued the following new Revenue … Continue Reading

Louisiana and Other States Provide Tax Relief for Hurricane Victims

By Joe Landry and John Fletcher on Posted in Jones Walker Announcements, Tax News
In response to the impact of Hurricanes Harvey and Irma, parts of the United States have been declared as major disaster areas by the federal government. As a result, numerous states have enacted delayed filing and payment periods for individuals and businesses located in these major disaster areas. Louisiana has joined this growing list with … Continue Reading

Much Ado About Nothing: Louisiana’s 2017 Regular Session Legislative Wrap-Up

By Joe Landry and Matt Mantle on Posted in Legislation, Tax News
The Louisiana Legislature’s 2017 Regular Session has now concluded, and as previously reported, numerous tax measures were proposed.  Ultimately, however, much of the proposed legislation addressing long-term tax reform was largely rejected by the Legislature during the Regular Session, leaving questions currently unanswered as to how the state will ultimately address the long-term issue of … Continue Reading

Louisiana Discussing Possible New Gross Receipts Tax As Part of Upcoming 2017 Regular Legislative Session

By Matt Mantle and Bill Backstrom on Posted in Legislation, Tax News
Louisiana is at it again! Louisiana Governor John Bel Edwards and the Louisiana Department of Revenue are now seriously discussing and considering the recommendation of legislation to create a new gross receipts tax in Louisiana.  The Governor’s administration will likely be presenting this gross receipts tax option to the Louisiana Legislature as part of the … Continue Reading

Jones Walker LLP and the Business Council of New Orleans & the River Region host Informational Tax Briefing presented by Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue

By Jones Walker LLP on Posted in Jones Walker Announcements, Legislation
(Bill Backstrom, Jones Walker LLP State & Local Tax Partner and Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue)   Jones Walker LLP and the Business Council of New Orleans and the River Region would like to thank Kimberly Lewis Robinson, Secretary of the Louisiana Department of Revenue and Co-Chair, HCR 11 Task … Continue Reading

Louisiana 2017 Special Session Possible

By Matt Mantle on Posted in Legislation
The Louisiana Revenue Estimating Conference met Friday, January 13, 2017, to determine the state’s budget deficit for fiscal year 2017. Based on tax collections, which are below expectations, Louisiana’s economists estimate either a $340M or $502M deficit. The Revenue Estimating Conference ultimately concluded the state’s budget deficit for fiscal year 2017 is $340M, of which … Continue Reading

Louisiana Task Force Releases Recommendations to Reform Louisiana Tax Policy

By Jones Walker LLP on Posted in Tax News
The Louisiana Task Force on Structural Changes in Budget & Tax Policy recently released its recommendations to reform Louisiana’s sales and use tax, individual income tax, corporate income & franchise taxes, ad valorem property tax and economic development incentives. The highlights of the Task Force’s recommendations include: Sales and Use Tax: Expand the sales and use … Continue Reading

Q&A with Kimberly Robinson, Secretary of the Louisiana Department of Revenue

By Jones Walker LLP on Posted in Jones Walker Announcements, Legislation, Tax News
Secretary of the Louisiana Department of Revenue and former Jones Walker LLP State & Local Tax Partner, Kimberly Robinson, sat down with our own Bill Backstrom and Jay Adams to discuss a few of the items that she will discuss at the Jones Walker SALT Team’s annual seminar in Houston, Texas on Thursday, October 6, 2016. … Continue Reading

A “Quest” for Certainty—Court of Appeal Affirms Louisiana Was a “Location-of-Performance” State All Along

By John Fletcher on Posted in Judicial Decisions
In Quest Diagnostics Clinical Laboratories, Inc. v. T.A. “Tim” Barfield, Jr., Secretary, Department of Revenue, State of Louisiana; and the State of Louisiana, Louisiana Court of Appeal, First Circuit, Docket No. 2015-CA-0926 (September 9, 2016), the Louisiana Court of Appeal, First Circuit recently confirmed that Louisiana was a “location-of-performance” state when sourcing service-based receipts for corporate income … Continue Reading

Legal Deadlines in Louisiana Temporarily Suspended

By Jones Walker LLP on Posted in Tax News, Tax Procedure
As a result of the flooding throughout Louisiana, Governor John Bel Edwards issued Executive Order JBE 2016-053 to suspend deadlines in legal, administrative and regulatory proceedings.  The suspension is retroactive from Friday, August 12, 2016 and continues through Friday, September 9, 2016, unless amended, modified, terminated or rescinded by the Governor. The Louisiana Department of … Continue Reading

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 … Continue Reading

Special Legislative Session Called by Louisiana Governor To Address Taxes and Budget

By Jones Walker LLP on Posted in Legislation
Today, Louisiana Governor Edwards called for a special session of the Louisiana Legislature to begin on February 14, 2016 and end no later than March 9, 2016.  The session has been called to address the current year $700 million budget deficit and a number of tax issues, including: Amend the Constitution “relative to deductible items … Continue Reading

Louisiana Supreme Court to Hear Oral Arguments in Three Tax Cases in Back-to-Back Sessions on January 25th and 26th

By Matt Mantle on Posted in Judicial Decisions
It is somewhat rare for the Louisiana Supreme Court to entertain three tax cases in one year.  It is even rarer for the Court to hear three state and local tax cases in back-to-back sessions.  However, that is exactly what the Court will be doing! On January 25th and 26th, the Court will hear oral … Continue Reading

Louisiana Governor Releases Report on Fiscal Matters: A Preview of Potential Tax Changes

By Jones Walker LLP on Posted in Tax News
Louisiana Governor Edwards’ Transition Committee on Fiscal Matters released its much-anticipated report on the Louisiana budget and taxes. In order to address Louisiana’s structural deficit, the Transition Committee offered the following options to reform the Louisiana tax system: Reduce Louisiana’s individual income tax rates across the board, if the voters agree to eliminate the deduction … Continue Reading

Jones Walker SALT Partner Kimberly Robinson Named Secretary of Revenue for the State of Louisiana

By Matt Mantle on Posted in Jones Walker Announcements, Tax News
Jones Walker State & Local Tax Partner Kimberly Lewis Robinson has been tapped by Louisiana Governor-elect John Bel Edwards to serve as the new Secretary of Revenue for the State of Louisiana. Kim ‘s appointment was announced yesterday afternoon by Governor-elect Edwards during a press conference in Baton Rouge. In her new role, Kim will lead … Continue Reading

2015 Louisiana Tax Amnesty Begins: New Department Guidance Published

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
Today, the 2015 tax amnesty program begins and will continue through December 15, 2015. In connection with the program, on November 3 the Louisiana Department of Revenue issued its Revenue Information Bulletin (RIB) No. 2015-037 providing taxpayers with specific information on this year’s amnesty. Notably, unlike the language of Act 822 (2014 Reg. Sess.) upon which the 2015 … Continue Reading

Louisiana Department of Revenue Is Incorrectly Interpreting and Applying the 28% NOL Reduction in HB 624 (Act 123)

By Matt Mantle on Posted in Legislation, Tax News
As we reported in prior posts, the Louisiana Legislature passed several revenue raising bills this year in an attempt to address an apparent $1.6 billion budget hole for the 2016 fiscal year.  One of those new bills, HB 624 (now Act 123), provides a 28% reduction to certain corporate income tax exclusions and deductions, including … Continue Reading
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