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
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
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
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
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
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,
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), __
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
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
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.”