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
A Lot of Tax on the Menu! – Many Tax Bills Pass Out of Louisiana House Ways & Means Committee
We anticipated it was going to be a busy day for the folks at the Louisiana Legislature on Monday. And they certainly didn’t disappoint!
Tornadoes, thunderstorms, floods, and power outages couldn’t stop the Louisiana House Ways & Means Committee from meeting late into the night yesterday to discuss – and pass through – many tax
Jay Adams Discusses New “Local” Louisiana Board of Tax Appeals and Possible Procedural Traps
In the above video, Jones Walker SALT partner Jay Adams explains a few highlights from recent Louisiana legislation regarding the new “local” Board of Tax Appeals (BTA) available to taxpayers for matters involving local sales/use tax assessments and refund claims, as well as possible new traps for taxpayers relating to appeals of local sales/use
Louisiana Supreme Court Flushes Court of Appeal’s Pot-O-Gold Decision and Limits Scope of “Gross Proceeds” in Lease Tax Case
In our prior post on the case of Pot-O-Gold Rentals, LLC v. City of Baton Rouge, we noted that we were hoping the Louisiana Supreme Court would hear this case in order to “clean up the mess” regarding the reach of the Louisiana lease tax and the scope of taxable “gross proceeds” (a term
Remember to File Your BTA Petitions Before January 1, 2015 For Older “Deemed Denied” Louisiana Local Sales and Use Tax Refund Claims!
ACTION ITEM: Importantly, with regard to all older local sales/use tax refund claims filed on or before July 4, 2013, where the local collector has failed to act on the claim, those pending refund claims must be appealed to the BTA before January 1, 2015.
As we noted in a prior post, the
Louisiana Adds More SALT to the Louisiana Legal Gumbo: Tax Fraud and Economic Substance Doctrine Discussed at Louisiana’s Highest Court
Something new has been cooking in the Louisiana tax law kitchen!
The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State. Louisiana is certainly used to heat (as can be seen by its food
New Legislation Expands Jurisdiction of Louisiana Board of Tax Appeals
The Louisiana legislature and the Louisiana Board of Tax Appeals (the “BTA”) have been busy! On June 12, 2014, Louisiana Governor Bobby Jindal signed into law HB 863 (Act 640), which expands the jurisdiction of the Louisiana Board of Tax Appeals (the “BTA”) and changes a number of state and local tax procedures;
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,