View Recent Blog Posts in State and Local Taxation

  • By: Kevin Curry Victims of Hurricane Ida now have until January 3, 2022, to file various individual and business tax returns and make tax payments. The relief applies to taxpayers in any area designated by the Federal Emergency Management Agency (FEMA) as qualifying for individual or public assistance. Currently, this relief applies to the entire state of Louisiana... Continue Reading...
  • By: Jason Brown and William Kolarik 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"). In Davis-Lynch Holding Co., Inc. v. Robinson, 2019-1574 (La. App. 1 Cir. 12/30/20),... Continue Reading...
  • By: Jaye Calhoun and William Kolarik On December 27th, the President signed into law a second pandemic relief package as part of a larger government funding bill passed by Congress entitled The Consolidated Appropriations Act, 2021 ("CAA"). In March of this year, President Trump signed the first pandemic-related stimulus bill: H.R. 748, the Coronavirus Aid, Relief and Economic Security Act (Public Law... Continue Reading...
  • By: Jaye Calhoun and William Kolarik One of the most confounding situations faced by corporate taxpayers engaged in a Louisiana income tax audit is the receipt of preliminary workpapers that disallow interest expense deductions with no opportunity to prove that the interest expense is properly deductible because it is directly attributable to the production of apportionable income. The Louisiana Department of... Continue Reading...
  • By: Jaye Calhoun and William Kolarik In a case examining the extent to which the 14th Amendment Due Process Clause limits a state assertion's of jurisdiction over an out-of-state taxpayer, the Louisiana Court of Appeal for the First Circuit held that the Court lacked personal jurisdiction over an out-of-state corporation for income and franchise tax purposes because the corporation's contacts with... Continue Reading...
  • By: Jaye Calhoun and William Kolarik 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"). The LATA had worked collaboratively with... Continue Reading...
  • By: Jaye Calhoun, William Kolarik and Christopher Matulis On October 16, 2020, the attorney representing the Louisiana Association of Tax Administrators presented a proposal for centralized local sales and use tax collection in Louisiana (the "Localities' Proposal") to the Centralized Sales and Use Tax Administration Study Group (the "Study Group"). The Study Group was created by the Legislature earlier this year (HR 31,... Continue Reading...
  • By: Kyle Polozola and Phyllis Sims On October 20, 2020, the Louisiana Supreme Court issued a major decision in an ad valorem (property) tax case involving oil and gas wells. D90 Energy, LLC v. Jefferson Davis Parish Board of Review, 2020-C-200 (La. 10/20/2020). D90 Energy, an independent oil and gas operator, purchased from Goldking two gas wells and one salt-water disposal... Continue Reading...
  • By: Jaye Calhoun and William Kolarik 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. Once the decision to agree to an extension has been made, thanks to the COVID-19 pandemic, signing that waiver has become more complicated. Traditionally, the... Continue Reading...
  • By: Jaye Calhoun and William Kolarik The Louisiana Legislature called itself into a second extraordinary session to address several issues confronting the state. The Second Extraordinary Session, which began on September 28th, was called by the legislature, and not the governor, and will focus primarily on addressing the continuing negative economic effects of the coronavirus on Louisiana and the damage caused... Continue Reading...