Tag Archives: Tax Procedure

Louisiana Department of Revenue Issues New Revenue Information Bulletin (RIB 21-025) Addressing Many Frequently Asked Questions Relating to Hurricane Ida Disaster Recovery

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure
The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-025, which addresses many frequently asked questions (FAQs) and provides informational guidance and resources to assist taxpayers located in designated parishes in their recovery efforts following the devastation to many Louisiana individuals and businesses following Hurricane Ida. The Department’s new 10-page FAQs in … Continue Reading

Louisiana Department of Revenue Grants Additional Automatic Extensions For Certain Eligible Businesses and Individuals Impacted by Hurricane Ida

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure, Uncategorized
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. … Continue Reading

Following Hurricane Ida, Louisiana Department of Revenue Grants Automatic Filing and Payment Extensions for Tax Returns and Payments with Original or Extended Due Dates on August 31, 2021

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure
The Louisiana Department of Revenue has now issued Revenue Information Bulletin (RIB) 21-021 automatically granting  filing and payment extensions to taxpayers for certain Louisiana tax returns and payments due during Hurricane Ida landfall and impact.  The Department’s new RIB specifically explains that for taxpayers whose homes, principal places of business, critical tax records, or paid … Continue Reading

Two New Proposed Regulations Issued by the Louisiana Department of Revenue

By Matt Mantle on Posted in Administrative Pronouncements, Legislation, Regulations, Tax Procedure
The Louisiana Department of Revenue has now issued two new proposed regulations regarding: Electronic filing and payment requirements for consolidated sales tax returns; and Mandatory electronic filing requirements and electronic payment requirements relating to the Industrial Hemp-Derived CBD and Consumable Hemp Products Tax.   Consolidated Sales Tax Returns – Electronic Filing and Payment Requirements: The … Continue Reading

Louisiana’s Proposed Sales Tax Centralization Constitutional Amendment Has Passed the Legislature and Now Goes to a Vote of the People

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
Louisiana House Bill 199, which would create a more centralized state and local sales tax collection system in Louisiana, has now been adopted by the House and Senate after negotiation in conference committee. The legislative information regarding HB 199 can be found here. The applicable  conference committee report proposed by the appointed conference committee conferees, … Continue Reading

Louisiana Due Process is No Longer in “Jeopardy!”: Louisiana Supreme Court Denies LDR Writ Application in Due Process/Personal Jurisdiction Case

By Matt Mantle on Posted in Judicial Decisions, Tax News, Tax Procedure
On January 20, 2021, the Louisiana Supreme Court denied the Louisiana Department of Revenue’s writ application in the closely-followed Louisiana due process / personal jurisdiction case of Robinson v. Jeopardy Productions, Inc., 2020-C-01343 (La. 1/20/21).  This case is now final. A copy of the Louisiana Supreme Court’s writ denial ruling can be found here. The … Continue Reading

Louisiana Tax Commission Issues Additional Guidance on Property Tax Filing Deadlines

By Matt Mantle on Posted in Administrative Pronouncements, Tax News, Tax Procedure
Today, in compliance with Proclamation No. JBE 2020-59, which was issued by Governor Edwards on May 14, 2020, the Louisiana Tax Commission (LTC) issued Statewide Advisory 05-2020 explaining that JBE 2020-59 continues the suspension of the statutory April 1, 2020 deadline for filing personal property renditions with local assessors (for property owners other than public … Continue Reading

Louisiana Department of Revenue Extends April 25, 2020 Severance Tax Filing and Payment Deadline to June 25, 2020: Automatic Extension with No Penalties or Interest

By Matt Mantle and Andre Burvant on Posted in Administrative Pronouncements, Tax News, Tax Procedure
Today, the Louisiana Department of Revenue issued Revenue Information Bulletin (“RIB”) No. 20-011, which provides filing and payment extension relief for monthly Louisiana severance tax returns, payments, and reports due on April 25, 2020. The RIB provides that the filing and payment deadline for the February 2020 monthly oil and gas severance tax return, which … Continue Reading

Louisiana Supreme Court “Deals” a Win to Wal-Mart.com and other Online Marketplaces

By Matt Mantle and Cami Fergus on Posted in Judicial Decisions, Tax News, Tax Procedure
Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers. See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __ So. … Continue Reading

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now officially issued its second information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-002 – which provides a general definition for “remote sellers,” as well as further administrative guidance regarding current and future registration, collection, remittance, and reporting requirements for “remote sellers.” … Continue Reading

Tax Clearance Now Required for Louisiana State Sales Tax Resale Certificates and Approval of Certain State Procurement Contracts

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
The Louisiana Department of Revenue has now issued formal guidance regarding the new requirement that taxpayers receive a Louisiana state tax clearance in order to obtain: (i) a new or renew an existing Louisiana state sales tax resale certificates; and (ii) approval of certain Louisiana state procurement contracts. Specifically, the Department has issued the following new Revenue … Continue Reading

Legal Deadlines in Louisiana Temporarily Suspended

By Jones Walker LLP on Posted in Tax News, Tax Procedure
As a result of the flooding throughout Louisiana, Governor John Bel Edwards issued Executive Order JBE 2016-053 to suspend deadlines in legal, administrative and regulatory proceedings.  The suspension is retroactive from Friday, August 12, 2016 and continues through Friday, September 9, 2016, unless amended, modified, terminated or rescinded by the Governor. The Louisiana Department of … Continue Reading

Louisiana Governor Releases Report on Fiscal Matters: A Preview of Potential Tax Changes

By Jones Walker LLP on Posted in Tax News
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 deduction … Continue Reading

2015 Louisiana Tax Amnesty Begins: New Department Guidance Published

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
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 which the 2015 … Continue Reading

Four SALT Attorneys Quoted in Bloomberg BNA

By Jones Walker LLP on Posted in Jones Walker Announcements
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 cases have brought significant changes … Continue Reading

Lawsuit Challenges Constitutionality of Recent Louisiana Business Utilities Sales Tax

By Andre Burvant on Posted in Legislation, Tax News, Tax Procedure
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 interpreted by … Continue Reading

Louisiana Department of Revenue Adopts/Amends Three Tax Regulations and Issues New Revenue Information Bulletin

By Matt Mantle on Posted in Tax News, Tax Procedure
On March 27th, the Louisiana Department of Revenue issued four policy statements for Louisiana taxpayers. Specifically, the Department has amended the following tax regulations: LAC 61:III.2103 – Voluntary Disclosure Agreements The Department’s voluntary disclosure agreement (VDA) regulation has been amended to clarify the meaning of the phrase “voluntary disclosure agreement” and to set forth the conditions under … Continue Reading

Bill Backstrom and Jay Adams Quoted in Law360 Article Entitled “Attorneys React To Supreme Court ‘Amazon Tax’ Ruling”

By Matt Mantle on Posted in Jones Walker Announcements, Tax News
Bill Backstrom and Jay Adams were quoted in yesterday’s Law360 article entitled Attorneys React To Supreme Court ‘Amazon Tax’ Ruling.  In the article, Bill, head of Jones Walker’s Tax & Estates Practice Group and a partner in the firm’s New Orleans office, and Jay, a senior partner in Jones Walker’s New Orleans office, shared their thoughts … Continue Reading

Jay Adams Discusses New “Local” Louisiana Board of Tax Appeals and Possible Procedural Traps

By Jay Adams and Matt Mantle on Posted in Legislation, Tax Procedure
In the above video, Jones Walker SALT partner Jay Adams explains a few highlights from recent Louisiana legislation regarding the new “local” Board of Tax Appeals (BTA) available to taxpayers for matters involving local sales/use tax assessments and refund claims, as well as possible new traps for taxpayers relating to appeals of local sales/use tax refund … Continue Reading

Remember to File Your BTA Petitions Before January 1, 2015 For Older “Deemed Denied” Louisiana Local Sales and Use Tax Refund Claims!

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
ACTION ITEM: Importantly, with regard to all older local sales/use tax refund claims filed on or before July 4, 2013, where the local collector has failed to act on the claim, those pending refund claims must be appealed to the BTA before January 1, 2015. As we noted in a prior post, the Louisiana legislature … Continue Reading

It Slices, It Dices: the Equifax Blade Cuts Both Ways.

By John Fletcher on Posted in Judicial Decisions, Legislation, Tax Procedure
The Hinds County Chancery Court recently ruled that the Mississippi Supreme Court’s widely-discussed decision in Equifax, Inc. v. Mississippi Department of Revenue is a double-edged blade and, much to the Department of Revenue’s chagrin, cuts sharply in both directions.  Miss. Dept. of Rev. v. Hotel and Restaurant Supply, Civil Action No. G2013-820 S/2, Hinds County Chancery … Continue Reading

Louisiana Adds More SALT to the Louisiana Legal Gumbo: Tax Fraud and Economic Substance Doctrine Discussed at Louisiana’s Highest Court

By Matt Mantle on Posted in Judicial Decisions, Tax Procedure
Something new has been cooking in the Louisiana tax law kitchen! The Louisiana Supreme Court was recently asked to entertain the separate ideas of fraud and, for the first time, the economic substance doctrine in deciding a tax case in the State.  Louisiana is certainly used to heat (as can be seen by its food … Continue Reading

New Legislation Expands Jurisdiction of Louisiana Board of Tax Appeals

By Jay Adams and Matt Mantle on Posted in Legislation, Tax Procedure
The Louisiana legislature and the Louisiana Board of Tax Appeals (the “BTA”) have been busy! On June 12, 2014, Louisiana Governor Bobby Jindal signed into law HB 863 (Act 640), which expands the jurisdiction of the Louisiana Board of Tax Appeals (the “BTA”) and changes a number of state and local tax procedures; most importantly, … Continue Reading
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