Tag Archives: Louisiana Supreme Court

Louisiana Supreme Court “Deals” a Win to Wal-Mart.com and other Online Marketplaces

Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers. See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __ So. … Continue Reading

Wal-Mart.com Oral Argument at Louisiana Supreme Court Now Set for September 4th

By Matt Mantle and Cami Fergus on July 22, 2019 Posted in Judicial Decisions

The date and time are now set for the much-anticipated oral argument of the Wal-Mart.com “marketplace” litigation matter in Louisiana’s highest court! On September 4th, at 2:00 PM CT, the Louisiana Supreme Court will hear oral arguments of the taxpayer, Wal-Mart.com, and the local tax collector, the Jefferson Parish Sheriff’s Office (JPSO). A link the … Continue Reading

Louisiana Governor Calls for Second Special Session

By Jones Walker LLP on May 27, 2016 Posted in Legislation

Louisiana Governor John Bel Edwards has released his Call for the Second Special Session in 2016. The special session will begin at 6:30 p.m. on June 6, 2016, which is 30 minutes after the regular session ends. The special session will end on June 23, 2016. The Call focuses on the Governor’s tax plan, which was released … 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 January 21, 2016 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 Supreme Court Flushes Court of Appeal’s Pot-O-Gold Decision and Limits Scope of “Gross Proceeds” in Lease Tax Case

By Matt Mantle on January 16, 2015 Posted in Judicial Decisions

In our prior post on the case of Pot-O-Gold Rentals, LLC v. City of Baton Rouge, we noted that we were hoping the Louisiana Supreme Court would hear this case in order to “clean up the mess” regarding the reach of the Louisiana lease tax and the scope of taxable “gross proceeds” (a term which … Continue Reading

Louisiana Adds More SALT to the Louisiana Legal Gumbo: Tax Fraud and Economic Substance Doctrine Discussed at Louisiana’s Highest Court

By Matt Mantle on August 28, 2014 Posted in Judicial Decisions, Tax Procedure

Something new has been cooking in the Louisiana tax law kitchen! The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State. Louisiana is certainly used to heat (as can be seen by its food … Continue Reading