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
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
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
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
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;