As states compete to attract data infrastructure investment, Minnesota has used its sales tax exemption for data centers as a key incentive tool. The exemption was enacted in 2011 and codified in Minn. Stat. §297A.68, subd. 42, offering a 20-year refund-based exemption for purchases of qualifying IT equipment and software used in certified data
Jones Walker SALT Team partner Chris Lutz will present “Diving Into the Taxability of Services” at the Institute for Professionals in Taxation 2024 Annual Meeting on June 25 in San Diego, CA.
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
The Mississippi Legislature recently enacted SB 2449 (effective July 1, 2023) to address longstanding issues related to how the state taxes remote software and computer services. What began in 2021 with an effort by the Mississippi Department of Revenue to update and modernize its sales tax regulations (albeit with a significant expansion of the tax
The very first “courtroom” I ever entered as a newly minted lawyer was at the Chicago Administration Hearings Department at 400 W. Superior Street. That case, if I recall correctly, was about the city’s Real Property Transfer Tax and what portion of the sales price in a particular transaction was attributable to the transfer of
Jones Walker SALT partner, John Fletcher, was quoted in the article “Calif. Pork Law Fight May Guide Post-Wayfair Tax Challenges,” published by Law360 on October 14, 2022. The article covers an ongoing US Supreme Court Case regarding interstate commerce, previous tax litigation, and whether California’s importation of pork from other states violates