Tag Archives: Tax Procedure

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

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

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from Friday, August 12, 2016 and continues through Friday, September 9, 2016, unless amended, modified, terminated or rescinded by the Governor.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

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

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

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

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

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”

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

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!

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.

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

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

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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