Tag Archives: Sourcing

A “Quest” for Certainty—Court of Appeal Affirms Louisiana Was a “Location-of-Performance” State All Along

In Quest Diagnostics Clinical Laboratories, Inc. v. T.A. “Tim” Barfield, Jr., Secretary, Department of Revenue, State of Louisiana; and the State of Louisiana, Louisiana Court of Appeal, First Circuit, Docket No. 2015-CA-0926 (September 9, 2016), the Louisiana Court of Appeal, First Circuit recently confirmed that Louisiana was a “location-of-performance” state when sourcing service-based receipts for corporate income … Continue Reading

JW SALT Partners Backstrom and Fletcher Quoted in Recent Articles

Bill Backstrom was recently quoted in a Law360 article entitled State Tax Cases to Watch in 2015.  In the article, Bill, a partner in Jones Walker’s New Orleans office and the Tax & Estates practice group leader, discusses the need for clarity in tax reporting positions following the decision in Vodafone Americas Holdings Inc. v. Farr, which is currently … Continue Reading
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