Jason R. Brown

Jason Brown is a partner in the Baton Rouge office of Kean Miller.  He joined the firm in 2009 and practices in the state and local tax and business and corporate practice groups.  Jason's practice focuses on taxpayer advocacy and tax controversy matters at the state and local levels and he represents clients before the Louisiana Department of Revenue (including the Audit Protest Bureau), local taxing authorities, the Louisiana Board of Tax Appeals as well as Louisiana's courts on issues involving sales/use, corporate income, corporation franchise, ad valorem (property), withholding, occupational license, severance and all other taxes administered or collected by Louisiana's state and local taxing authorities.  He has particular expertise in sales/use tax and in the increasingly controversial area of collection, protest and refund procedure.

In addition to tax litigation, Jason assists local, state and national clients in a broad range of administrative matters including audits; claims for refund; voluntary disclosures; and private letter rulings.

Jason worked with the Louisiana Digital Transactions Working Group, a committee established by the Louisiana Department of Revenue (as directed by the Louisiana Legislature) to develop policy regarding the taxation of certain digital transactions in Louisiana and is a frequent presenter on Louisiana tax issues.  Jason is a member of the Independent State and Local Tax Alliance (ISA) and has served as an adjunct professor of law at Southern University Law Center.

Representative Experience

• Representation of several national, state and local manufacturers/producers in connection with refund claims involving the "materials for further processing" sales/use tax exclusion
• Representation of international gaming company in connection with state hotel occupancy tax issues before the Louisiana Board of Tax Appeals and Louisiana district court
• Representation of national retail pharmacy chain in connection with state and local sales/use tax issues before Louisiana district court
• Representation of global automobile manufacturer in connection with corporate income and corporation franchise tax disputes before the Louisiana Board of Tax Appeals
• Representation of national automobile rental company before several local taxing jurisdictions resulting in a combined sales/use tax refund exceeding $10 million
• Representation of major gypsum manufacturer/producer in connection with Louisiana Corporate Income and Franchise Tax issues
• Representation of Louisiana Disaster Recovery Foundation, Inc. as general counsel
  

Education

Jason earned his B.A. in Political Science, magna cum laude, in 1998 from Southern University and A&M College (Baton Rouge) where he served as President of the Student Government Association and was a member of the Southern University System's Board of Supervisors.  He earned his J.D., cum laude, in 2001 from Southern University Law Center where he was named to the National Law School Dean's List and served as associate editor of the Southern University Law Review.

Admissions

• Admitted, Louisiana, 2001; United States District Courts for the Eastern, Middle and Western Districts of Louisiana; United States Court of Appeals, Fifth Circuit

Memberships

• Baton Rouge, Louisiana State and American Bar Associations (tax sections); Louis A. Martinet Legal Society, Baton Rouge Chapter
  

Articles, Publications and Presentations

• Louisiana Sales and Use Tax Rate Changes Cut the Additional Temporary Penny and Raise the Rate on Business Utilities – Effective July 1, 2018, Louisiana Law Blog, June 26, 2018
• Louisiana and Parishes Considering How to Realize Benefit from Scotus’ Wayfair Decision – Working to Change Effective Date of Enabling Legislation, Louisiana Law Blog, June 21, 2018
• Louisiana Board of Tax Appeals Holds that the Individual Net Capital Gain Exclusion Applies to a Multi-Step Transaction, Louisiana Law Blog, June 21, 2018
• Louisiana Department of Revenue Undeterred by Ruling in Favor of Taxpayers; Continues Severance Tax Audits and Assessments of Oil Producers, Louisiana Law Blog, June 4, 2018
  
• Louisiana Department of Revenue Issuing Arm’s Length Transfer Pricing Adjustments, Louisiana Law Blog, January 4, 2018
  
• Governor Edwards Proposes Comprehensive Louisiana Tax Reform Package, Louisiana Law Blog, March 30, 2017
  
• Limited Sales Tax Relief Available to Louisiana Flood Victims Without Flood Insurance, Louisiana Law Blog, August 18, 2016
  
• Louisiana's Sales Tax Occasional Sale Rule Limitation Does Not Impact Just Yard Sales, Louisiana Law Blog, April 15, 2016.
  
• Louisiana Corporation Franchise Tax Extended to Non-Corporate Entities, Louisiana Law Blog, April 14, 2016.
  
• Recent Developments Regarding the Business Utilities Tax Payments and Taxpayer's Rights to Protest, Louisiana Law Blog, August 19, 2015

Community Service

• Chairman, Board of Directors, Volunteers of America Greater Baton Rouge, 2008-2009
• Chairman, Audit Committee, Volunteers of America Greater Baton Rouge, 2006-2008; 2009-present
  
• Member, Board of Directors, BREC Foundation, Inc., 2009-2011
• Member, Board of Directors, HAART, Inc., 2009-present
• President, Board of Directors, Redstick Lofts Homeowners Association, 2007-2009
  
• Member, Forum 35, 2002-2011
  
• Participant, Thirst for Justice Pro Bono Program, Baton Rouge Bar Association / Society of St. Vincent DePaul