View Recent Blog Posts in State and Local Taxation

  • Bridges v. Nelson Industrial Steam Company, Inc. and Recent Amendments to Louisiana’s Further Processing Exclusion from Sales and Use Tax By Linda Akchin and Chris Dicharry INTRODUCTION Louisiana law imposes a sales tax on “sales at retail.”  “Sale at retail” is defined in the sales tax law, and the definition provides that the term does not include “sales of materials for further processing into tangible personal property for sale at retail.”    This provision is commonly [...] Continue Reading... ....
  • Suspension of Insurance Provisions in Flood Affected Parishes By Daniel Stanton By emergency declaration issued August 18, 2016, the Commissioner of the Louisiana Department of Insurance adopted Emergency Rule 27. Emergency Rule 27 allows the Department of Insurance to suspend certain statutes in the Louisiana Insurance Code and the rules and regulations promulgated under those statutes that may affect families and business affected [...] Continue Reading... ....
  • Limited Sales Tax Relief Available To Louisiana Flood Victims Without Flood Insurance By Jason R. Brown If you are one of the many South Louisiana residents directly affected by recent flooding but did not have flood insurance protection for your home and/or assets, be aware that the law provides some limited relief in the form of sales tax refunds.   Under Louisiana law (La. R.S. 47:315.1), residents living [...] Continue Reading... ....
  • The Flood of 2016: Reduced Property Taxes By Christopher J. Dicharry Property taxes in Louisiana are generally based on the status and condition of taxable property on January 1 of each tax year. For Baton Rouge and surrounding areas devastated by the recent flooding that could mean paying property taxes on homes and business property based on the condition of property before [...] Continue Reading... ....
  • Courts Finally Clarify Louisiana Property Tax Appeal Deadline By Angela W. Adolph The statutory and regulatory deadline for appealing an adverse decision of the Louisiana Tax Commission (the “Commission”) is clearly thirty (30) days, but identifying the event that triggers commencement of the deadline has not always been easy. The applicable statute provides that the appeal deadline runs from the date the decision [...] Continue Reading... ....
  • Inhospitable Taxation: Governments Sue Online Travel Companies For Back Taxes. Is Louisiana Next? By Victor J. Suane, Jr. and Jason R. Brown The internet has revolutionized the hospitality and service industry. Online travel companies (OTCs) such as Expedia, Priceline, Hotels.com, Orbitz, and Travelocity allow an internet user to visit a single website to search for all hotel rooms available in a specified area. In a single transaction, a customer [...] Continue Reading... ....
  • Louisiana’s Sales Tax Occasional Sale Rule Limitation Does Not Impact Just Yard Sales By Chris Dicharry and Jason Brown The Louisiana state and local sales tax laws have historically included an isolated or occasional sale rule. In general, the rule looks at the characteristics of a seller to determine if a sales taxable transaction has occurred. If the seller is not engaged in the business of selling the [...] Continue Reading... ....
  • Louisiana Corporation Franchise Tax Extended to Non-Corporate Entities By Chris Dicharry and Jason Brown The Louisiana Corporation Franchise Tax (“CFT”) has historically been imposed only on corporations. Thus, LLCs and partnerships have not been subject to the CFT. In the Special Session that ended last March, the Louisiana Legislature expanded the companies subject to the CFT to include non-corporate entities that elect to [...] Continue Reading... ....
  • Louisiana Second Circuit Court of Appeal Rejects Disguised “Primary Purpose” Test for Application of the Further Processing Exclusion from Sales Tax to Dual Purpose Materials Kean Miller partners Linda S. Akchin and Christopher J. Dicharry represented Graphic Packaging International in its initial trial and appeal. Since 1948, Louisiana’s General Sales Tax Law has provided an incentive to the manufacturing industry in the form of an exclusion from tax for materials purchased for further processing into tangible personal property for sale [...] Continue Reading... ....
  • Recent Developments Regarding the Business Utilities Tax Payments and Taxpayer’s Rights to Protest By Chris Dicharry and Jason Brown As is now widely known, the Louisiana Legislature has adopted HCR No. 8, which purports to suspend the sales tax exemptions business utilities effective July 1, 2015. On July 1, 2015, the Louisiana Chemical Association (“LCA”) filed a declaratory judgment proceeding attacking the validity of HCR No. 8. The [...] Continue Reading... ....