Tag Archives: Sales and Use Tax

Mississippi Attempts to Significantly Increase Sales and Use Taxes on Internet-Based Business Services Via Regulatory Amendment

On September 24, the Mississippi Department of Revenue filed a proposed amendment to its sales tax regulation on Computer Equipment, Software and Services.  This amendment appears to reverse longstanding sales and use tax policy with respect to remote internet-based computer services, and could result in a significant non-legislative tax increase on Mississippi businesses.  The notice … Continue Reading

Lafourche Parish, LA Local Sales Tax Collector Grants Local Sales Tax Filing Extensions to Certain Dealers/Taxpayers Impacted by Hurricane Ida

In a letter recently issued to Lafourche Parish, LA sales/use taxpayers, the Lafourche Parish local sales/use tax collector Amanda Granier explains that Lafourche Parish has now granted Lafourche Parish local sales/use tax filing extensions to certain dealers/taxpayers impacted by Hurricane Ida. The Lafourche Parish sales/use tax office is now open again, but was previously closed … Continue Reading

Louisiana Department of Revenue Grants Automatic Sales Tax Return Filing Extension and Penalty Relief For Certain Eligible Businesses Impacted by Hurricane Ida

The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-027 granting an automatic state sales/use tax filing extension and corresponding penalty relief to taxpayers in certain Louisiana areas impacted by Hurricane Ida for August 2021 Louisiana state sales/use taxes that were due to be filed on or before September 20, 2021. The … Continue Reading

Alabama Department of Revenue Proposes Sales/Use Tax Regulations to Unify Casual Sale Rules

by: Walt Terry and Matt Mantle The Alabama Department of Revenue (ADOR) proposed sales/use tax regulations last month to unify the various casual sale, used, and secondhand property taxation rules into one rule.  Under Alabama law, casual or isolated sales by persons not engaged in the business of selling are not required to be reported … 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’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 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 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

June 2019 Louisiana Remote Sellers Commission Meeting Brings Good News and… No News

Monday’s meeting in Baton Rouge of the Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) included two pieces of good news for just about everyone involved in or affected by the state’s effort to centralize the collection and remittance of sales taxes for remote sales. Unfortunately, there still remains a lack of … 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

The Taxman Cometh: Mississippi Sales and Use Taxes in a Post-Wayfair World

In December 2017, the Mississippi Department of Revenue finalized a new sales and use tax regulation addressing remote sellers and establishing a $250,000 bright-line nexus standard. The department began that process in January 2017 by issuing a proposed regulation and refined it following a public hearing held in February. The regulation positioned the state to take … 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 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

Much Ado About Nothing: Louisiana’s 2017 Regular Session Legislative Wrap-Up

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

UPDATE – Mississippi Use Tax Remote Seller Bill Advances; Jones Walker Attends Public Hearing on Related DOR Proposed Regulation

Remote use tax collection legislation advances. A Mississippi bill to require use tax collection by remote sellers passed the House of Representatives and was transmitted to the Senate on February 7. The bill, H.B. 480, would require out-of-state sellers lacking a physical presence in Mississippi to register and begin collecting use tax if their prior-year … Continue Reading

Matt Mantle quoted in Bloomberg BNA regarding Louisiana law requiring parishes equal access to exemptions

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

Louisiana Task Force Releases Recommendations to Reform Louisiana Tax Policy

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

Q&A with Kimberly Robinson, Secretary of the Louisiana Department of Revenue

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

Property Purchased or Leased for Use Outside of Louisiana and Offshore Addressed in New Louisiana Guidance

The Louisiana Department of Revenue issued Revenue Information Bulletin No. 16-034 (July 14, 2016) to address the taxability of items of tangible personal property purchased or leased for use outside of Louisiana and offshore. Louisiana Revised Statute 47:305(E) provides that it is not the intention of any taxing authority to levy a tax upon articles … Continue Reading
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