Tag Archives: Sales Tax

Mississippi’s New Software Direct Pay Permit Now Available Online

By John Fletcher on Posted in Legislation
Mississippi’s new direct pay permit for purchases of computer software and computer software services is now available on the Department of Revenue’s website.  The Mississippi Legislature authorized this new permit earlier this year as part of the state’s comprehensive legislation on the taxation of remote software and services (see prior coverage here), which went into … Continue Reading

Big SALT Changes in the Louisiana Legislature

By Jay Adams, Bill Backstrom, Jeff Birdsong, Andre Burvant and Matt Mantle on Posted in Legislation, Tax News
Unless otherwise indicated, all bills noted below have been passed by the legislature and are waiting on signature or veto by the governor. Our discussion of each bill assumes the bill is or becomes law. SB1 by Senator R. L. Bret Allain, II TAX/FRANCHISE/CORPORATE:  Phases-out the corporate franchise tax. SB 1 reduces the corporate franchise … Continue Reading

Join us for our State & Local Tax Financial Services Roundtable and Networking Reception

By Jones Walker LLP on Posted in Jones Walker Announcements, Presentations
When: Thursday, June 22, 2023Program: 2:00 p.m.–4:00 p.m. | Networking Reception: 4:00 p.m.–6:00 p.m. Location: Ace Hotel20 W 29th St | New York, NY 10001 Summary: This session will cover issues of concern to the financial services industry, including sourcing of receipts from trading and investment income, the treatment of “other financial instruments” and tangible personal property for … Continue Reading

Jones Walker SALT Team Speaks at IPT Symposium in Boston

By Jones Walker LLP on Posted in Presentations
Jones Walker SALT Team members Jay Adams, Jeff Birdsong, Cami Fergus, John Fletcher, Matt Mantle, and Alysse McLoughlin attended and spoke at the 2022 Institute for Professionals in Taxation (IPT) Sales Tax Symposium in Boston, MA. The Institute, founded in 1976, is a 501(c)(3) not-for-profit educational association serving more than 6,000 members representing approximately 1,200 … Continue Reading

John Fletcher Quoted in Law360 and TaxNotes on Mississippi Proposed Tax on Cloud Computing Services

By Jones Walker LLP on Posted in Jones Walker Announcements, Tax News
Jones Walker SALT partner, John Fletcher, was quoted in the Law360 article “Miss. Pulls Proposed Rule To Tax Cloud Computing Services – Law360” as well as the Tax Notes article “Mississippi Revokes Proposed Sales Tax Reg for Online Computing Services.” Referring to the Mississippi Department of Revenue’s recently withdrawn rule change that would have applied … Continue Reading

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

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure
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

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure
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

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?

By Matt Mantle and Cami Fergus on Posted in Judicial Decisions
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 Department of Revenue Grants Sales Tax Relief Related to COVID-19

By Bill Backstrom on Posted in Administrative Pronouncements
Today, the Louisiana Department of Revenue published Revenue Information Bulletin No. 20-012 (May 22, 2020), which provides automatic relief from late filing and late payment penalties (La. R.S. 47:1602) and negligence penalty (La. R.S. 47:1604.1) with respect to state sales tax returns for March 2020 and April 2020, which were due on April 20, 2020 … Continue Reading

Wal-Mart.com Oral Argument at Louisiana Supreme Court Now Set for September 4th

By Matt Mantle and Cami Fergus on Posted in Judicial Decisions
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

John Fletcher presents on “Hot Topics – East of the Mississippi”

By Jones Walker LLP on Posted in Presentations
Jones Walker SALT Team member John Fletcher recently presented at the Council on State Taxation’s Sales Tax Symposium in Atlanta, Georgia. John’s panel, “Hot Topics – East of the Mississippi” covered litigation and legislative issues for companies with extensive operations east of the Mississippi River. Topics included the controversial recent trend by states to impose … Continue Reading

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
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

Louisiana Department of Revenue Issues New “Taxable Rate” Chart to Explain State Sales Tax Changes Following Enactment of Recent Tax Revenue Bill

By Matt Mantle on Posted in Legislation
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

John Fletcher: How the SCOTUS hearing on Wayfair may affect internet industries and small businesses in MS

By Jones Walker LLP on Posted in Judicial Decisions, Legislation, Tax News
JW SALT Team member, John Fletcher, published an article in the Mississippi Business Journal on how the US Supreme Court hearing of South Dakota vs. Wayfair will affect internet industries and small businesses in Mississippi.   The Court wrestled over whether it should abandon or uphold its longstanding physical presence requirement and, if oral arguments were any indication, … Continue Reading

Transcript and Audio of United States Supreme Court Oral Arguments in Wayfair Case Available Online

By Jones Walker LLP on Posted in Judicial Decisions, Legislation, Tax News
Now that the fascinating oral argument has concluded at the United States Supreme Court in the case of South Dakota v. Wayfair, copies of both the transcript and audio recording of the oral argument are available to the public for download and/or streaming on the Court’s website. Stay tuned to Cooking with SALT for more on … Continue Reading

Mississippi’s Sales Tax Regulatory Smorgasbord Continues—Internet Sellers and Commercial Contractors on the Menu!

By John Fletcher on Posted in Legislation, Tax News
UPDATE:  On October 17, 2017, the Department filed a notice formally withdrawing this proposed amendment to the contractor’s tax regulation.  No explanation was given for the withdrawal, and we will monitor future filings in the event a new amendment proposal is made. The Mississippi Department of Revenue’s recent flurry of regulatory activity continues unabated with … Continue Reading

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

By Jones Walker LLP on Posted in Jones Walker Announcements, Legislation, Tax News
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

By Jones Walker LLP on Posted in Tax News
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 Governor Releases Report on Fiscal Matters: A Preview of Potential Tax Changes

By Jones Walker LLP on Posted in Tax News
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

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

By Andre Burvant on Posted in Judicial Decisions, Legislation, Tax News, Tax Procedure
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

By Andre Burvant on Posted in Legislation, Tax News, Tax Procedure
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

By Matt Mantle on Posted in Legislation, Tax News
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

Feast or Famine: Texas Legislature Approves $3.8B Tax Cut; Neighboring Louisiana Legislature Still Grapples with $1.6B Budget Gap

By Bill Backstrom on Posted in Legislation
As the Texas Legislature wraps up its legislature session today, June 1, 2015, the Texas Legislature has approved a number of tax cuts to be sent to Governor Abbott. These tax cuts are expected to provide $3.8 billion in relief to Texas businesses and homeowners. First, the Texas Legislature adopted H.B. 32, which creates a … Continue Reading
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