Louisiana Secretary of State Kyle Ardoin has now announced the rescheduling of the upcoming tax reform constitutional amendment votes and other Fall elections, which were to be held October 9.  The Fall elections and related tax reform votes are now scheduled to be held November 13.

This change was recommended by the Secretary of

Louisiana’s Governor, John Bel Edwards, has now signed into law SB 36 (enacted as Act 459), which eliminates the prior 20-year carryover period limitation imposed on the available deduction for net operating losses (NOLs) for Louisiana corporate income tax purposes.

Act 459 amends La. R.S. 47:287.86(B) to provide that all NOL deductions claimed on

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

The Louisiana Legislature has now sent to conference committee proposed legislation (SB 157) that would exempt the wages of certain nonresident employees from Louisiana individual income taxation, and their employers from withholding and reporting requirements, if the employees only worked in Louisiana for fewer than 25 days in a calendar year.

If SB

With a business-friendly state legislature in Louisiana, significant pro-business tax reform remains front and center on the state’s legislative agenda for 2021.

The upcoming legislative session is a fiscal session; therefore, the focus is almost exclusively on tax legislation; many tax bills will be filed and heard, and the scope of the tax session will

With a heavily business-friendly state legislature, before the pandemic, significant pro-business tax reform was on the legislative agenda. Please join members of the Jones Walker SALT team and special guest Senator R.L. “Bret” Allain, II, Louisiana State Senate, as we discuss what did pass, what did not, and what the future may hold for further

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.”