Tag Archives: Louisiana

Louisiana Department of Revenue Issues New Revenue Information Bulletin (RIB 21-025) Addressing Many Frequently Asked Questions Relating to Hurricane Ida Disaster Recovery

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-025, which addresses many frequently asked questions (FAQs) and provides informational guidance and resources to assist taxpayers located in designated parishes in their recovery efforts following the devastation to many Louisiana individuals and businesses following Hurricane Ida. The Department’s new 10-page FAQs in … Continue Reading

Louisiana Secretary of State Announces Rescheduling of Upcoming Tax Reform Vote to November 13

Louisiana Secretary of State Kyle Ardoin has now announced the rescheduling of the upcoming tax reform constitutional amendment votes and other Fall elections, which were to be held October 9.  The Fall elections and related tax reform votes are now scheduled to be held November 13. This change was recommended by the Secretary of State … Continue Reading

Louisiana Department of Revenue Grants Additional Automatic Extensions For Certain Eligible Businesses and Individuals Impacted by Hurricane Ida

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-024 automatically granting additional extensions to taxpayers in certain Louisiana areas impacted by Hurricane Ida for certain taxes that were due on or after August 26, 2021. The Department’s new RIB specifically explains which taxpayers are eligible for automatic extensions, by tax type. … Continue Reading

Louisiana Department of Revenue Issues Guidance on Income Tax Relief (and Notice Requirements) for Hurricane Ida Relief Work by Nonresident Businesses or Employees

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-020, which provides certain income tax relief (and notice requirements) relating to Hurricane Ida relief work performed in the State by nonresident businesses or employees. Louisiana law (Act 358, 2017 Reg. Sess.) provides for an income tax exclusion from either gross income or … Continue Reading

Following Hurricane Ida, Louisiana Department of Revenue Grants Automatic Filing and Payment Extensions for Tax Returns and Payments with Original or Extended Due Dates on August 31, 2021

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-021 automatically granting  filing and payment extensions to taxpayers for certain Louisiana tax returns and payments due during Hurricane Ida landfall and impact.  The Department’s new RIB specifically explains that for taxpayers whose homes, principal places of business, critical tax records, or paid … Continue Reading

Two New Proposed Regulations Issued by the Louisiana Department of Revenue

The Louisiana Department of Revenue has now issued two new proposed regulations regarding: Electronic filing and payment requirements for consolidated sales tax returns; and Mandatory electronic filing requirements and electronic payment requirements relating to the Industrial Hemp-Derived CBD and Consumable Hemp Products Tax.   Consolidated Sales Tax Returns – Electronic Filing and Payment Requirements: The … Continue Reading

Louisiana Governor Has Now Signed Law Removing 20-Year Carryover Limitation on Net Operating Loss (NOL) Deduction for Corporate Income Tax Purposes

Louisiana’s Governor, John Bel Edwards, has now signed into law SB 36 (enacted as Act 459), which eliminates the prior 20-year carryover period limitation imposed on the available deduction for net operating losses (NOLs) for Louisiana corporate income tax purposes. Act 459 amends La. R.S. 47:287.86(B) to provide that all NOL deductions claimed on any … Continue Reading

Louisiana’s Proposed Sales Tax Centralization Constitutional Amendment Has Passed the Legislature and Now Goes to a Vote of the People

Louisiana House Bill 199, which would create a more centralized state and local sales tax collection system in Louisiana, has now been adopted by the House and Senate after negotiation in conference committee. The legislative information regarding HB 199 can be found here. The applicable  conference committee report proposed by the appointed conference committee conferees, … Continue Reading

New Louisiana De Minimis Mobile Workforce Exemption Bill Goes to Conference Committee

The Louisiana Legislature has now sent to conference committee proposed legislation (SB 157) that would exempt the wages of certain nonresident employees from Louisiana individual income taxation, and their employers from withholding and reporting requirements, if the employees only worked in Louisiana for fewer than 25 days in a calendar year. If SB 157 becomes … Continue Reading

New Jones Walker SALT Blog Series: Interplay of Louisiana Sales and Use Taxes – Part 1: Which Laws and Rules Apply? – Sales Tax or Use Tax?

This first post in this series focuses on the obvious first question to address:  are we dealing with a Louisiana sales tax issue or a Louisiana use tax issue (or perhaps both)?  Which tax is applicable, and which Louisiana statutory tax provisions are to be utilized? The interplay of sales tax and use tax in … Continue Reading

Louisiana Due Process is No Longer in “Jeopardy!”: Louisiana Supreme Court Denies LDR Writ Application in Due Process/Personal Jurisdiction Case

On January 20, 2021, the Louisiana Supreme Court denied the Louisiana Department of Revenue’s writ application in the closely-followed Louisiana due process / personal jurisdiction case of Robinson v. Jeopardy Productions, Inc., 2020-C-01343 (La. 1/20/21).  This case is now final. A copy of the Louisiana Supreme Court’s writ denial ruling can be found here. The … Continue Reading

Louisiana Tax Commission Issues Additional Guidance on Property Tax Filing Deadlines

Today, in compliance with Proclamation No. JBE 2020-59, which was issued by Governor Edwards on May 14, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 05-2020 explaining that JBE 2020-59 continues the suspension of the statutory April 1, 2020 deadline for filing personal property renditions with local assessors (for property owners other than public … Continue Reading

Jay Adams and Joe Landry Discuss Property Tax Relief for Louisiana Business Property

Property Tax Relief for Louisiana Business Property by Jay Adams and Joe Landry Reprinted from Tax Notes State, April 27, 2020, p. 537 Volume 96, Number 4 April 27, 2020 Through multiple proclamations, Louisiana Gov. John Bel Edwards (D) ordered that nonessential businesses close their doors or limit their operations, including restaurants, hotels, casinos, retail … Continue Reading

Louisiana Department of Revenue Extends April 25, 2020 Severance Tax Filing and Payment Deadline to June 25, 2020: Automatic Extension with No Penalties or Interest

Today, the Louisiana Department of Revenue issued Revenue Information Bulletin (“RIB”) No. 20-011, which provides filing and payment extension relief for monthly Louisiana severance tax returns, payments, and reports due on April 25, 2020. The RIB provides that the filing and payment deadline for the February 2020 monthly oil and gas severance tax return, which … Continue Reading

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

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’s Uniform Local Sales Tax Board Issues Adopted Regulation Regarding Uniform Voluntary Disclosure Program and Related Voluntary Disclosure Agreements (VDAs)

Louisiana’s Uniform Local Sales Tax Board (“ULSTB”) has now issued its adopted regulation at Louisiana Administrative Code (“LAC”) 72:I.105 (“Voluntary Disclosure Agreements”) regarding a uniform voluntary disclosure program and corresponding uniform voluntary disclosure agreement (VDA) for Louisiana local sales and use tax purposes.  The final, adopted regulation contains the same language as the prior proposed … Continue Reading

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

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

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

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

Louisiana Governor Issues Call for Second Special Session of 2018 to Address Fiscal Cliff

Louisiana Governor John Bel Edwards (D) has now issued his anticipated call for a second special legislative session in 2018 (from May 22nd to June 4th).  This 14-day special session is meant to address a stated $648 million budget shortfall, commonly known as the “fiscal cliff.”  This will be the sixth special session called since January of … Continue Reading

Louisiana Governor Calls Special Legislative Session to Address Tax Issues and Looming “Fiscal Cliff”

It’s now official.  Louisiana Governor Jon Bel Edwards (D) has finally released his Call for a special legislative session to begin February 19th and conclude March 7th.  The Call, released today, February 9, 2018, is intended to allow the Louisiana legislature to address the long-term issue of its current taxing and spending structure, as well as the … Continue Reading

Louisiana Governor Provides Draft of 2018 Tax & Budget Priorities to Address Looming Fiscal Cliff and Long-Term Tax Reform

Louisiana Governor John Bel Edwards (D) recently met with leaders from the Louisiana Legislature to discuss his draft 2018 Tax & Budget Priorities, including recommendations for how the State should address the long-term issue of its current taxing and spending structure, as well as the short-term issue of the $1 billion “fiscal cliff” looming in … Continue Reading

Louisiana Voters Pass Ad Valorem Tax Exemption for Construction Projects

On October 21, 2017, Louisiana voters resoundingly voted in favor of a Constitutional Amendment to the Louisiana Constitution (Act 428 of the 2017 Regular Session of the Louisiana Legislature). The Amendment clarifies a long standing practice that construction materials delivered to a construction site are exempt from ad valorem tax during the pendency of the … Continue Reading
LexBlog