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The Louisiana First Circuit Court of Appeal once again recognized the primacy of legislation as a source of law in the state and that the power to tax is reserved to the Legislature alone, not the Louisiana Department of Revenue (the “Department”). [read post]
13 Jan 2021, 8:03 am by Kevin Kaufman
Source: State departments of revenue, state comptrollers; SAMHSA; U.S. [read post]
6 Jan 2021, 6:38 am by Kevin Kaufman
Sources: Sales Tax Clearinghouse; Tax Foundation calculations; State Revenue Department websites. [read post]
5 Jan 2021, 6:00 am by Kevin Kaufman
Specifically, the tax increase took effect because fiscal year 2020 revenue levels did not exceed fiscal year 2019 levels by more than 5 percent.[11] Tennessee Effective January 1, Tennessee is one of eight states that does not levy any individual income tax at all. [read post]
26 Dec 2020, 3:00 pm by Howard Friedman
Montana Department of Revenue, held that Montana's exclusion of religious schools from its scholarship tax credit program violates the Free Exercise clause of the U.S. [read post]
16 Dec 2020, 5:30 am by Bailey DeSimone
Reg. 2237): Alabama, Arkansas, Florida, Georgia, Louisiana, Mississippi, South Carolina, and Texas. [read post]
The Louisiana Department of Revenue (the “Department”) takes the position, based on what appears to be an incorrect interpretation of the applicable law, that it is not possible for a company to ever directly trace expenses to apportionable income because money is fungible. [read post]
In Jeopardy Productions, the Court dismissed the Louisiana Department of Revenue’s (the “Department”) petition to collect corporation income and franchise taxes from a California company, Jeopardy Productions, whose only contact with the state was that it indirectly derived revenue from intangible property used in Louisiana. [read post]
11 Nov 2020, 9:16 am by Kevin Kaufman
In proposed regulations released this week, the Department of the Treasury and the Internal Revenue Service (IRS) have signaled their intention to bless one type of state workaround for the $10,000 State and Local Tax (SALT) deduction cap: entity-level taxes that allow owners of pass-through businesses to pay an additional state tax at the business level, with an offsetting credit against their individual income tax liability. [read post]
Kimberly Robinson, Secretary, Louisiana Department of Revenue [1], rendering the earlier decision by the Louisiana First Circuit Court of Appeal final. [read post]
Kimberly Robinson, Secretary, Louisiana Department of Revenue [1], rendering the earlier decision by the Louisiana First Circuit Court of Appeal final. [read post]
As predicted in Kean Miller’s earlier blog post on an interesting developing movement toward centralized sales and use tax collection in Louisiana, the Louisiana Department of Revenue (the “Department”) has expressed its reservations regarding certain aspects of the proposal submitted by the Louisiana Association of Tax Administrators (the “LATA”). [read post]
30 Oct 2020, 3:00 am by Jim Sedor
The biggest lobbying firms, such as Brownstein Hyatt Farber Schreck, also reported increasing revenue this year. [read post]
  If the Louisiana Department of Revenue (the “Department”) or a local collector objected to policy advice the Board proposed to promulgate, the aggrieved  party would have the right to appeal to the Louisiana Board of Tax Appeals. [read post]
20 Oct 2020, 9:03 pm by Kevin Kaufman
This temporary reduction is the result of revenue triggers adopted in 2018, and enhanced revenue from corporate base broadening—the result of the federal Tax Cuts and Jobs Act (TCJA)—quickly met the 7 percent excess collections threshold required for a rate reduction. [read post]
It has become a somewhat unpleasant autumn ritual for many taxpayers:  should we agree to a request from the Louisiana Department of Revenue (the “Department”) for more time to audit. [read post]
  There is no reason for the legislature not to relieve these types of transactions from tax other than the loss of revenue, which may be enough to prevent the legislature from remedying the problem. [read post]