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
Jones Walker SALT Team partner Katie Quinn will present “Where is Your Purchaser (Sourcing) and Why is Obtaining More Information of Increasing Importance” at the Council on State Taxation Workshop for Technology Companies on August 15 in Cupertino, CA.
Click here to register for the COST Workshop for Technology Companies.
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
Jones Walker SALT Team partner Jeffrey Birdsong will present “Seaside Mergers & Acquisitions: Navigating the Waves of Strategies and Tax Traps” at the Institute for Professionals in Taxation 2024 Annual Meeting on June 25 in San Diego, CA.
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
Jones Walker SALT Team partner, Alysse McLoughlin, will present on the “SALT in the Wound” panel at the COST Spring Conference. States continue to test the constitutional limitations on their taxing authority, and are sometimes successful in doing so. The panel will discuss the pivotal cases and the application of those decisions by
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
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
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
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