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
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
The New York State Department of Taxation and Finance has formally proposed its 2015 corporate tax reform regulations under the State Administrative Procedure Act (SAPA). The regulations have been submitted for publication in the August 9, 2023 edition of the State Register.
These regulations have a long history. There were several iterations of the
Jones Walker SALT Team member, Jeff Birdsong, co-presented a panel for the Southern Industrial Conference in New Orleans, Louisiana on “Changes in Federal and State Tax Laws.” The conference featured approximately 15 key presentations and discussions from company executives as they shared their experiences growing their businesses and from expert advisors as they shared
The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-024 automatically granting additional extensions to taxpayers in certain Louisiana areas impacted by Hurricane Ida for certain taxes that were due on or after August 26, 2021.
The Department’s new RIB specifically explains which taxpayers are eligible for automatic extensions, by tax type.
The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-020, which provides certain income tax relief (and notice requirements) relating to Hurricane Ida relief work performed in the State by nonresident businesses or employees.
Louisiana law (Act 358, 2017 Reg. Sess.) provides for an income tax exclusion from
The Louisiana Department of Revenue has now issued two new proposed regulations regarding:
Consolidated Sales Tax Returns – Electronic Filing and Payment Requirements:
The
Louisiana’s Governor, John Bel Edwards, has now signed into law SB 36 (enacted as Act 459), which eliminates the prior 20-year carryover period limitation imposed on the available deduction for net operating losses (NOLs) for Louisiana corporate income tax purposes.
Act 459 amends La. R.S. 47:287.86(B) to provide that all NOL deductions claimed on
The Louisiana Legislature has now sent to conference committee proposed legislation (SB 157) that would exempt the wages of certain nonresident employees from Louisiana individual income taxation, and their employers from withholding and reporting requirements, if the employees only worked in Louisiana for fewer than 25 days in a calendar year.
If SB
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