With the recent passage of HB 2755, Illinois will be offering two different amnesty programs within the next 16 months, pending approval by the governor. The first program will run from October 1 through November 15, 2025. This program is an extension of Illinois’ previous amnesty programs that ran in 2003, 2010 and 2019. The
Chris Lutz, a partner on the state and local tax team in the Washington, DC office, was quoted in the Tax Notes State article “SCOTUS Urged to Address External Consistency Gray Area in Use Taxes” published on November 4, 2024.
The article outlines Chris’ back-and-forth with Massachusetts’s General Counsel regarding whether the Constitution requires
Join Jones Walker SALT Team partners Bill Backstrom and Chris Lutz at the 31th Annual Paul J. Hartman State & Local Tax Forum on October 28-30, 2024 in Nashville, TN!
Bill will speak on the panel “Let’s Get Together, See What’s in the Bag and Acquire Some M&A Knowledge”, which will discuss current SALT
This first post in this series focuses on the obvious first question to address: are we dealing with a Louisiana sales tax issue or a Louisiana use tax issue (or perhaps both)? Which tax is applicable, and which Louisiana statutory tax provisions are to be utilized?
The interplay of sales tax and use tax in
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.”
“Substantial economic presence” nexus standard formally embodied in regulation.
As expected after recently having filed an economic impact statement, the Mississippi Department of Revenue on November 1 filed its final remote seller use tax regulation with the Secretary of State. The new regulation will be effective December 1, 2017, and contains numerous changes from the
Remote use tax collection legislation advances. A Mississippi bill to require use tax collection by remote sellers passed the House of Representatives and was transmitted to the Senate on February 7. The bill, H.B. 480, would require out-of-state sellers lacking a physical presence in Mississippi to register and begin collecting use tax if their prior-year
The Mississippi Supreme Court last week in Vincent J. Castigliola, Jr. v. Mississippi Department of Revenue, No. 2013-SA-001574-SCT (April 30, 2015), reversed a lower court judgment which had upheld the Department of Revenue’s imposition of use tax upon the out-of-state purchase of a yacht by a Mississippi resident. In doing so the Court provided
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;
Mississippi taxpayers are seeing green! On August 7, 2014, the Mississippi Supreme Court invalidated a sales and use tax regulation in Mississippi Department of Revenue v. Mississippi Power Company, No. 2013-CA-01234-SCT (Miss. Aug. 7, 2014). In that case, the Mississippi Department of Revenue (the “MDOR”) attempted to impose more restrictive requirements in the regulation,