Thursday, June 22, 2023
Program: 2:00 p.m.–4:00 p.m. | Networking Reception: 4:00 p.m.–6:00 p.m.
Ace Hotel
20 W 29th St | New York, NY 10001
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
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
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 Referring to the Mississippi Department of Revenue’s recently withdrawn rule change
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
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
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
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
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.”
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,