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 (“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
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
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
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 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
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 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
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
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
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
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
The hotly contested new Commercial Activity Tax (“CAT”) proposal in Louisiana – H.B. 628 – may now have officially run out of lives. After hours of debate over two days of hearings in the Louisiana House Ways & Means Committee, Governor Edwards’ (D) proposed CAT was voluntarily deferred by the bill’s sponsor, Rep. Sam Jones. … Continue Reading
Louisiana Governor John Bel Edwards’ (D) administration has now filed its bill proposing to create a new Commercial Activity Tax (CAT) in Louisiana. A full copy of the filed original bill, HB 628 (authored by Representative Sam Jones), can be found here. According to the Governor’s previously released 2017 Budget Stabilization Plan, the proposed new … Continue Reading
Standing on the edge of a $1.3 billion fiscal cliff, Governor John Bel Edwards (D‑La.) announced his 2017 Budget Stabilization Plan, which he intends to pursue during the 2017 Regular Session of the Louisiana Legislature beginning on April 10, 2017. The Plan notes that Louisiana is operating under a broken, outdated system, “that just simply does … Continue Reading
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
It’s official. Louisiana Governor Jon Bel Edwards has now released his Call for a special legislative session to begin February 13th at 6:30 PM and conclude February 22nd at midnight. The Call, released today, February 3, 2017, is intended to allow the Louisiana Legislature to plug a $304 million budget hole in the state’s FY … Continue Reading
Today, January 27, Louisiana Governor John Bel Edwards announced that he intends to issue a call to bring the Louisiana Legislature into a 10-day special session beginning February 13 and ending February 23. The special session will address a FY 2017 budget deficit estimated to be in excess of $300 million. The Governor has explained … Continue Reading
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
State & Local Tax partner Matt Mantle was recently quoted in the Bloomberg BNA article “Louisiana Law Requires Parishes Equal Access to Exemptions,” regarding optional local-level exemptions in Louisiana and the recent Louisiana Supreme Court decision (Arrow Aviation Co, LLC v. St. Martin Parish, La., No. 2016-CA-1132, 12/6/16) addressing the issue of whether a pointed … Continue Reading
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
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
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
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