Louisiana’s Uniform Local Sales Tax Board (“ULSTB”) has now issued its adopted regulation at Louisiana Administrative Code (“LAC”) 72:I.105 (“Voluntary Disclosure Agreements”) regarding a uniform voluntary disclosure program and corresponding uniform voluntary disclosure agreement (VDA) for Louisiana local sales and use tax purposes. The final, adopted regulation contains the same language as the prior proposed … Continue Reading
Kim Robinson, a partner in Jones Walker’s Baton Rouge office, was quoted extensively in Bloomberg BNA’s Tax Management Weekly State Tax Report in the article Louisiana Department of Revenue Finalizes Rules for Voluntary Disclosure Agreements (article available with subscription). Kim’s comments addressed the new rules promulgated by the Louisiana Department of Revenue regarding the state’s voluntary disclosure program. … Continue Reading