Tag Archives: Mississippi

Mississippi Files Final Remote Seller Use Tax Regulation

“Substantial economic presence” nexus standard formally embodied in regulation. As expected after recently having filed an economic impact statement, the Mississippi Department of Revenue on November 1 filed its final remote seller use tax regulation with the Secretary of State. The new regulation will be effective December 1, 2017, and contains numerous changes from the … Continue Reading

Mississippi Takes Next Step Toward Finalizing Remote Use Tax Collection Regulation

Files Questionable Economic Impact Statement with Secretary of State On Tuesday, the Mississippi Department of Revenue filed an economic impact statement with the Secretary of State addressing its proposed regulation adopting use tax economic nexus standards and remote seller collection obligations. Readers may recall the Department issued the proposed regulation in January and held a … Continue Reading

Downstream Consequences Coming Into Focus A Year After Mississippi’s AT&T Dividend Decision

In October 2016, the Mississippi Supreme Court issued its long-awaited decision in Mississippi Department of Revenue v. AT&T Corporation, concluding the state’s dividend exclusion statute violated the Commerce Clause of the United States Constitution. The statute, Miss. Code Ann. Section 27-7-15(4)(i), unconstitutionally discriminated against interstate commerce by excluding from Mississippi gross income any dividends received … Continue Reading

Louisiana and Other States Provide Tax Relief for Hurricane Victims

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

Mississippi Authorizes Contingent-Fee Tax Head Hunters

Department of Revenue Now Authorized to Hire Auditors and Expert Witnesses on Contingency Fees $1,000,000 Appropriation to Fund Contingency Contracts RFPs Quickly Issued for Transfer Pricing Audits and Underreported Cash Sales The Mississippi Legislature recently authorized the Department of Revenue to hire third party tax auditors and expert witnesses and to pay them contingency fees … Continue Reading

Mississippi Governor Announces Special Session for June 5

Mississippi Governor Phil Bryant announced Tuesday afternoon on Facebook that he would call a special session of the Mississippi Legislature to begin June 5. The 2017 regular session ended earlier this year without having approved 2018 fiscal year budgets for the Department of Transportation or the Attorney General’s office, and the special session is intended … Continue Reading

Herb Frierson Appointed Commissioner of the Department of Revenue for Mississippi

Mississippi Governor Phil Bryant has announced the appointment of Herb Frierson as the Commissioner of the Department of Revenue for Mississippi effective July 1, 2016. Prior to being appointed Commissioner, Mr. Frierson served as a Republican member of the Mississippi House of Representatives, representing District 106. In his future role as Commissioner, Mr. Frierson will oversee the Mississippi … Continue Reading

Four SALT Attorneys Quoted in Bloomberg BNA

State & Local Tax Partners, Jesse R. “Jay” Adams, III, William M. Backstrom,Jr., John F. Fletcher, and Kimberly Lewis Robinson, were all quoted in the recent Bloomberg BNA article, “Corporate Taxpayers Face Changes in Louisiana, Mississippi, Attorneys Say.” The partners discuss how legislative sessions in 2014 and 2015 and some notable cases have brought significant changes … Continue Reading

Ready, Set, Hut! The JW SALT Team is back in Houston for the 7th Annual State & Local Tax Seminar!

Ready, set, hut! The Jones Walker LLP State & Local Tax team is back with a day-long program on October 8, 2015, titled SALT Gameday: Key Plays in State & Local Tax. The team will tackle some big issues in the morning, including state and local tax procedure and the legislative developments in Louisiana and … Continue Reading

Mississippi Supreme Court Scuttles Use Tax Assessment on Yacht Purchase: Clarifies Different Rules of Construction and Burdens of Proof for Tax Exclusions versus Tax Exemptions

The Mississippi Supreme Court last week in Vincent J. Castigliola, Jr. v. Mississippi Department of Revenue, No. 2013-SA-001574-SCT (April 30, 2015), reversed a lower court judgment which had upheld the Department of Revenue’s imposition of use tax upon the out-of-state purchase of a yacht by a Mississippi resident. In doing so the Court provided taxpayers with very … Continue Reading

Mississippi Court Finds State Income Tax Dividend Exclusion Statute Unconstitutional

The Hinds County Chancery Court on March 20th invalidated the nexus-based restrictions contained within Mississippi’s dividend exclusion statute, finding the provisions violated the Commerce Clause. A copy of the Court’s Order can be found here. The Mississippi Department of Revenue and the taxpayer, AT&T, had stipulated that the statute, Miss. Code Section 27-7-15(4)(i), exempts from a … Continue Reading

JW SALT Partners Backstrom and Fletcher Quoted in Recent Articles

Bill Backstrom was recently quoted in a Law360 article entitled State Tax Cases to Watch in 2015.  In the article, Bill, a partner in Jones Walker’s New Orleans office and the Tax & Estates practice group leader, discusses the need for clarity in tax reporting positions following the decision in Vodafone Americas Holdings Inc. v. Farr, which is currently … Continue Reading

It Slices, It Dices: the Equifax Blade Cuts Both Ways.

The Hinds County Chancery Court recently ruled that the Mississippi Supreme Court’s widely-discussed decision in Equifax, Inc. v. Mississippi Department of Revenue is a double-edged blade and, much to the Department of Revenue’s chagrin, cuts sharply in both directions.  Miss. Dept. of Rev. v. Hotel and Restaurant Supply, Civil Action No. G2013-820 S/2, Hinds County Chancery … Continue Reading

Mississippi Supreme Court Invalidates Restrictive Regulation on Pollution Control Equipment Sales Tax Exemption

Mississippi taxpayers are seeing green! On August 7, 2014, the Mississippi Supreme Court invalidated a sales and use tax regulation in Mississippi Department of Revenue v. Mississippi Power Company, No. 2013-CA-01234-SCT (Miss. Aug. 7, 2014). In that case, the Mississippi Department of Revenue (the “MDOR”) attempted to impose more restrictive requirements in the regulation,  Miss. Reg. 35.IV.7.03(302), than the terms … Continue Reading
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