Tag Archives: Wayfair

Florida’s Business Rent Tax Reduction Coming June 1, 2024

By H. French Brown, IV on Posted in Legislation
On June 1, 2024, Florida’s business rent tax will be automatically slashed from a 4.5% rate to a 2.0% rate due to implementation of its 2021 Wayfair legislation. Florida’s passage of Chapter 2021-2, Laws of Florida adopted economic nexus concepts related to the retail sale of tangible personal property by remote sellers and marketplaces. Part of the … Continue Reading

Louisiana’s Proposed Sales Tax Centralization Constitutional Amendment Has Passed the Legislature and Now Goes to a Vote of the People

By Matt Mantle on Posted in Legislation, Tax News, Tax Procedure
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 committee conferees, … Continue Reading

Louisiana Supreme Court “Deals” a Win to Wal-Mart.com and other Online Marketplaces

By Matt Mantle and Cami Fergus on Posted in Judicial Decisions, Tax News, Tax Procedure
Today, in a case of first impression that has captured national attention, the Louisiana Supreme Court held in a 4-3 decision that Wal-Mart.com (an online marketplace facilitator) is not required to collect and remit Jefferson Parish sales tax on behalf of its third-party sellers. See Normand v. Wal-Mart.com USA, LLC, 2019-263 (La. 12/29/19), __ So. … Continue Reading

Wal-Mart.com Oral Argument at Louisiana Supreme Court Now Set for September 4th

By Matt Mantle and Cami Fergus on Posted in Judicial Decisions
The date and time are now set for the much-anticipated oral argument of the Wal-Mart.com “marketplace” litigation matter in Louisiana’s highest court! On September 4th, at 2:00 PM CT, the Louisiana Supreme Court will hear oral arguments of the taxpayer, Wal-Mart.com, and the local tax collector, the Jefferson Parish Sheriff’s Office (JPSO). A link the … Continue Reading

Louisiana Remote Seller Commission Issues Second Information Bulletin – RSIB 18-002 – Addressing Definition of “Remote Seller” and Further Guidance to Remote Sellers

By Matt Mantle and Andre Burvant on Posted in Legislation, Tax Procedure
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.” … Continue Reading

JW SALT Partners Quoted in Recent Publications

By Jones Walker LLP on Posted in Jones Walker Announcements, Tax News
SALT Team partners Bill Backstrom, Andre Burvant, and Matt Mantle were quoted in numerous media outlets in October discussing the tax administration implications of the U.S. Supreme Court ruling in South Dakota v. Wayfair, allowing states to collect taxes on purchases from remote sellers. Bill was quoted in articles published by Law360 and State Tax Today following … Continue Reading

Louisiana Remote Seller Commission Issues First Information Bulletin Addressing Impact of Wayfair

By Joe Landry on Posted in Regulations, Tax News, Tax Procedure
The Louisiana Sales and Use Tax Commission for Remote Sellers (the “Commission”) has now issued its first information bulletin – Remote Sellers Information Bulletin (“RSIB”) 18-001 – regarding the impact of the U.S. Supreme Court’s South Dakota v. Wayfair, Inc. decision on remote sellers selling to Louisiana purchasers. A copy of RSIB 18-001 can be found … Continue Reading

The Taxman Cometh: Mississippi Sales and Use Taxes in a Post-Wayfair World

By John Fletcher on Posted in Judicial Decisions, Regulations, Tax News
In December 2017, the Mississippi Department of Revenue finalized a new sales and use tax regulation addressing remote sellers and establishing a $250,000 bright-line nexus standard. The department began that process in January 2017 by issuing a proposed regulation and refined it following a public hearing held in February. The regulation positioned the state to take … Continue Reading

JW SALT Partners Head to Vancouver for the IPT Annual Conference

By Jones Walker LLP on Posted in Jones Walker Announcements
JW SALT partners Jay Adams and John Fletcher are attending the IPT Annual Conference in Vancouver. Jay is presenting “What the ‘L’ Local Taxes?” about the differences between state and local taxing jurisdictions and uniformity issues. This is highly relevant in the wake of the recent Wayfair decision. Please contact Jay for more information on this … Continue Reading

John Fletcher: How the SCOTUS hearing on Wayfair may affect internet industries and small businesses in MS

By Jones Walker LLP on Posted in Judicial Decisions, Legislation, Tax News
JW SALT Team member, John Fletcher, published an article in the Mississippi Business Journal on how the US Supreme Court hearing of South Dakota vs. Wayfair will affect internet industries and small businesses in Mississippi.   The Court wrestled over whether it should abandon or uphold its longstanding physical presence requirement and, if oral arguments were any indication, … Continue Reading
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