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.”
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
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from Friday, August 12, 2016 and continues through Friday, September 9, 2016, unless amended, modified, terminated or rescinded by the Governor.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
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:
The Louisiana Department of Revenue has just issued a press release announcing that the 2015 tax amnesty program, scheduled to begin yesterday, November 16, 2015, has been delayed until December 1, 2015.
The 30-day tax amnesty period will now run from December 1, 2015 until December 31, 2015.
The delay results from an error
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
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
On March 27th, the Louisiana Department of Revenue issued four policy statements for Louisiana taxpayers.
Specifically, the Department has amended the following tax regulations:
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
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,