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,
John Fletcher: How the SCOTUS hearing on Wayfair may affect internet industries and small businesses in MS
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
Transcript and Audio of United States Supreme Court Oral Arguments in Wayfair Case Available Online
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
Mississippi’s Sales Tax Regulatory Smorgasbord Continues—Internet Sellers and Commercial Contractors on the Menu!
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
Q&A with Kimberly Robinson, Secretary of the Louisiana Department of Revenue
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,
Property Purchased or Leased for Use Outside of Louisiana and Offshore Addressed in New Louisiana Guidance
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
Louisiana Governor Releases Report on Fiscal Matters: A Preview of Potential Tax Changes
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
District Court Holds that Chemical Association has Standing to Declare Business Utilities Resolution Unconstitutional
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
Lawsuit Challenges Constitutionality of Recent Louisiana Business Utilities Sales Tax
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
Business Taxpayers Get Cooked: Louisiana Legislature Temporarily Patches $1.6 Billion Budget Hole with Tax Changes
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