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
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
Originally published by Tax Law360.
Taxation by states of out-of-state online retail sales remains a hotly contested issue. Louisiana is now part of that national sales tax nexus conversation.
In March of 2016, during a special legislative session called by new Louisiana Governor John Bel Edwards (D) to address the State’s current budget shortfalls,
It is somewhat rare for the Louisiana Supreme Court to entertain three tax cases in one year. It is even rarer for the Court to hear three state and local tax cases in back-to-back sessions. However, that is exactly what the Court will be doing!
On January 25th and 26th, the Court will hear oral
Today, the 2015 tax amnesty program begins and will continue through December 15, 2015.
In connection with the program, on November 3 the Louisiana Department of Revenue issued its Revenue Information Bulletin (RIB) No. 2015-037 providing taxpayers with specific information on this year’s amnesty.
Notably, unlike the language of Act 822 (2014 Reg. Sess.) upon
State & Local Tax Partners, Jesse R. “Jay” Adams, III, William M. Backstrom,Jr., John F. Fletcher, and Kimberly Lewis Robinson, were all quoted in the recent Bloomberg BNA article, “Corporate Taxpayers Face Changes in Louisiana, Mississippi, Attorneys Say.” The partners discuss how legislative sessions in 2014 and 2015 and some notable
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
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
Katie Friel, a partner in the New Orleans office, published an article entitled “‘Polychim’ Puts Louisiana Corporate Franchise Tax Against the Ropes,” in the July 17, 2015 edition of Bloomberg BNA’s Daily Tax Report. In the article, Katie examines the Louisiana First Circuit Court of Appeal’s new ruling in Bridges v. Polychim USA, Inc.
On Friday, the Louisiana First Circuit Court of Appeal issued its highly-anticipated opinion in Cynthia Bridges, Secretary, Department of Revenue v. Polychim USA, Inc. In Polychim, the First Circuit considered whether the district court properly granted summary judgment in favor of the Louisiana Department of Revenue (the “Department”) in its holding that Polychim was