Tag Archives: Sales and Use Tax

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

Louisiana Joins Fray in National Debate Over Online Remote Seller Sales Tax Nexus

Originally published by Tax Law360. Taxation by states of out-of-state online retail sales remains a hotly contested issue.  Louisiana is now part of that national sales tax nexus conversation. In March of 2016, during a special legislative session called by new Louisiana Governor John Bel Edwards (D) to address the State’s current budget shortfalls, the … Continue Reading

Special Legislative Session Called by Louisiana Governor To Address Taxes and Budget

Today, Louisiana Governor Edwards called for a special session of the Louisiana Legislature to begin on February 14, 2016 and end no later than March 9, 2016.  The session has been called to address the current year $700 million budget deficit and a number of tax issues, including: Amend the Constitution “relative to deductible items … Continue Reading

Louisiana Supreme Court to Hear Oral Arguments in Three Tax Cases in Back-to-Back Sessions on January 25th and 26th

It is somewhat rare for the Louisiana Supreme Court to entertain three tax cases in one year.  It is even rarer for the Court to hear three state and local tax cases in back-to-back sessions.  However, that is exactly what the Court will be doing! On January 25th and 26th, the Court will hear oral … Continue Reading

Louisiana Governor Releases Report on Fiscal Matters: A Preview of Potential Tax Changes

Louisiana Governor Edwards’ Transition Committee on Fiscal Matters released its much-anticipated report on the Louisiana budget and taxes. In order to address Louisiana’s structural deficit, the Transition Committee offered the following options to reform the Louisiana tax system: Reduce Louisiana’s individual income tax rates across the board, if the voters agree to eliminate the deduction … Continue Reading

2015 Louisiana Tax Amnesty Begins: New Department Guidance Published

Today, the 2015 tax amnesty program begins and will continue through December 15, 2015. In connection with the program, on November 3 the Louisiana Department of Revenue issued its Revenue Information Bulletin (RIB) No. 2015-037 providing taxpayers with specific information on this year’s amnesty. Notably, unlike the language of Act 822 (2014 Reg. Sess.) upon which the 2015 … 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

District Court Holds that Chemical Association has Standing to Declare Business Utilities Resolution Unconstitutional

On Monday, October 2, Judge Michael Caldwell of the Nineteenth Judicial District Court for the Parish of East Baton Rouge ruled that the Louisiana Chemical Association (the “LCA”) has standing to challenge the constitutionality of House Concurrent Resolution No. 8 (“HCR 8”). Specifically, the court found that the LCA is permitted to sue on behalf … Continue Reading

Lawsuit Challenges Constitutionality of Recent Louisiana Business Utilities Sales Tax

House Concurrent Resolution No. 8 (“HCR 8”) suspends certain tax exemptions on “business utilities” for the tax periods beginning on or after July 1, 2015 through August 5, 2016. Pursuant to HCR 8, businesses will pay a one percent (1%) sales and use tax on their purchases of utilities. The types of business utilities, as interpreted by … Continue Reading

Business Taxpayers Get Cooked: Louisiana Legislature Temporarily Patches $1.6 Billion Budget Hole with Tax Changes

There’s a children’s book, “The Goose That Almost Got Cooked,” which tells the story of a Canadian goose who takes a break from her flight south for the winter to rest at a lovely farm where the other geese are fed three meals a day. The Canadian goose thinks this is the life until discovering one … Continue Reading

Pay Attention! Louisiana House and Senate Committees to Hear Several Key Tax Bills Next Week

Don’t blink! Pay close attention, because things are moving quickly right now at the Louisiana Legislature! The Senate Revenue and Fiscal Affairs Committee met Monday, May 11th to hear a series of tax bills, including bills to implement combined reporting and an add-back provision for corporate income tax and clean-up provisions for the Louisiana Board … Continue Reading
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