Kean Miller

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La. R.S. 47:315.1 permits the owner of personal property destroyed by a natural disaster (i.e., one declared by the President to warrant federal assistance) to obtain a sales tax refund under certain circumstances. According to the Louisiana Department of Revenue (http://www.rev.state.la.us/forms/taxforms/1362I(10_02).pdf), a claim can be made for “taxes paid on movables such as clothing, boats, appliances, furniture, etc.,” but not fixed items such as carpeting, cooling systems, etc. You should read the referenced link for more information.

Persons suffering movable property losses must file a claim with the Department using Form 1362 (Natural Disaster Claim for Refund of State Sales Taxes Paid), Form R-1362I (Natural Disaster Claim for Refund – General Information), Form R-1362S (Natural Disaster Claim for Refund – Schedule), and Form R1363 (Refund of State Sales Taxes Paid on Titled Assets). The forms are available from the Department’s website at www.rev.state.la.us under “Tax Forms” and the sub-heading “Sales Tax.”

The full text of the statute follows:
Continue Reading Sales Tax Refund for Personal Property Destroyed By Natural Disaster

In light of the Louisiana Supreme Court’s decision in the Suire case, businesses and industrial concerns may want to consider modification of their indemnity provisions in contracts in order to allow for the litigation of defense and indemnity claims during underlying tort litigation.
Continue Reading Consider Modification of Indemnity Agreements in Light of Louisiana Supreme Court Case

It finally happened. The Centers for Medicare and Medicaid Services (“CMS”) released on August 8, 2005 as part of the changes to Medicare reimbursement for the 2006 Physician Fee Schedule a proposed change to federal regulations that would include diagnostic nuclear medicine services to the type of radiology services that are subject to the federal physician self-referral statute otherwise known as the Stark Law.
Continue Reading CMS Proposes to Add Nuclear Medicine Services to the Stark Law

Assessors are charged with the duty of determining the fair market value of business and residential property in Louisiana so that annual ad valorem property taxes can be imposed. This duty to determine fair market value is modified by a duty to insure that assessments are uniform. That is, similar properties should have similar assessments.
Continue Reading Louisiana Taxpayer Victory May Help Others Avoid Increased Assessments

United States Senators Vitter, Salazar, Thune and Demint have proposed legislation to amend and expand the “Importation of Prescription Drugs” statute found at 21 U.S.C. §384. The Importation of Prescription Drugs statute, which became effective December 8, 2003, allows for the importation of prescription drugs from Canada to pharmacists or wholesalers in the United States.
Continue Reading Pharmaceutical Market Access Act of 2005

The regulatory debate over Specialty Hospitals continues as the moratorium on referrals of Medicare patients by physician-investors expired on June 8, 2005. The moratorium was an 18-month period in which Congress provided that physician ownership and investment in “specialty hospitals” would not qualify for the “whole hospital” and “rural provider” exceptions in the Stark Law.
Continue Reading Specialty Hospital Update

That question was one of several issues addressed by EPA in its review of a Petition for Objection filed by the Louisiana Environmental Action Network (“LEAN”) on Title V permits issued to ExxonMobil’s Baton Rouge Refinery. The Clean Air Act requires that a state agency give reasonable “opportunity for public comment and a hearing” on…

The EEOC’s most recent effort is an outreach program called the Youth @ Work Initiative which began in September of 2004. This is a national initiative designed to educate young/teenage employees and employers who hire teenagers. The EEOC hopes through its efforts to educate young employees about the illegality of discrimination and harassment based on sex, race, religion, national origin, or disability.
Continue Reading Youth @ Work Initiative from the EEOC