Tag Archives: Sales Tax

Louisiana Businesses – Pay Attention to the March 29 Vote on Business Inventory Taxes

By Jay Adams and Josh Sanchez-Secor on Posted in Legislation, Tax News
Louisiana voters will decide on March 29 whether to approve more than 100 pages of revisions to the state constitution related to ad valorem taxes and other fiscal issues. For businesses that operate in Louisiana, one aspect of the proposed reform relates to the taxation of inventory.   Louisiana is one the few states that … Continue Reading

Louisiana Department of Revenue Announces an “Extraordinary Measure” to Continue Certain Sales Tax Exemptions for Non-Profits and Educational Institutions

By Bill Backstrom on Posted in Legislation
On January 16, 2025, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 25-009 announcing the “extraordinary measure” of continuing to administratively recognize two exemptions related to nonprofits and school-related admissions to athletic and entertainment events that apparently were inadvertently repealed (effective January 1, 2025) during the recent special session of the Louisiana Legislature. … Continue Reading

Jones Walker Presents Annual State & Local Tax Seminar in Houston, TX on October 3 – Registration Open!

By Jones Walker LLP on Posted in Jones Walker Announcements, Presentations
Thursday, October 3, 2024 | Houston, Texas The Jones Walker LLP State and Local Tax Team is back in Houston, TX with a day-long program on Thursday, October 3, 2024, titled Jones Walker: Viva Las Vegas! What happens in Vegas, stays in Vegas – but taxes follow you everywhere. This state and local tax seminar will provide practical and solution-focused tax guidance … Continue Reading

Mississippi Comprehensively Overhauls Its Sales Taxation of Oil and Gas Activities Effective July 1

By John Fletcher on Posted in Legislation
A recent bill comprehensively overhauled how Mississippi applies its sales tax to oil and gas activities and related equipment. The Department of Revenue recently issued a notice explaining the changes and the newly adopted rates. Effective July 1, 2024, the 3.5% Mississippi contractor’s tax no longer applies to drilling, redrilling, completing, or working over an oil or … Continue Reading

Another Class Action Attempt Related to the Collection of Florida Sales Taxes: How to Protect Your Business

By H. French Brown, IV on Posted in Judicial Decisions, Legislation
Customer Stephanie Martin’s suit alleges Uber charged taxes on optional delivery charges to her and other Florida customers, and that the practice is netting the company “thousands of dollars in sales taxes on separately stated and avoidable delivery fees.” Martin v. Uber Technologies, Inc., S.D. Fla., No. 1:24-cv-22843 (July 25, 2024). However, Florida law expressly provides … Continue Reading

Cat’s Out the Bag: First Look at the Louisiana Secretary of Revenue’s Tax Reform Plan

By Jeff Birdsong on Posted in Tax News
On July 11, 2024, the Secretary of Revenue for the State of Louisiana, Richard Nelson, briefed a joint meeting of the Louisiana House Ways and Means Committee and the Senate Revenue and Fiscal Affairs Committee on the administration’s tax proposals for a potential limited constitutional convention later this summer and the upcoming 2025 Louisiana Legislative … Continue Reading

Louisiana Heads Toward Fiscal Cliff – Time for Tax Reform

By Jay Adams on Posted in Legislation, Tax News
As Louisiana heads towards a fiscal cliff, the Department of Revenue has been tasked with developing a plan to avoid the cliff and to address long called-for tax reform. Richard Nelson, Secretary of the Department of Revenue, reports that his Department is 1) reviewing approximately 200 sales tax exemptions for possible amendment, 2) reviewing the possibility … Continue Reading

Florida’s Business Rent Tax Reduction Coming June 1, 2024

By H. French Brown, IV on Posted in Legislation
On June 1, 2024, Florida’s business rent tax will be automatically slashed from a 4.5% rate to a 2.0% rate due to implementation of its 2021 Wayfair legislation. Florida’s passage of Chapter 2021-2, Laws of Florida adopted economic nexus concepts related to the retail sale of tangible personal property by remote sellers and marketplaces. Part of the … Continue Reading

Equifax Rises from Its Grave; Will the Mississippi Supreme Court Finally Bury this Procedural Monster for Good?

By John Fletcher on Posted in Legislation
Mississippi Taxpayers should keep a very close eye on the Toolpushers Supply sales tax case just granted certiorari by the Mississippi Supreme Court.  This case addresses important sales tax issues related to wholesale sales and the extent to which a seller must audit its purchaser’s downstream use of the goods on purported resale transactions.  More … Continue Reading

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
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