The City of New Orleans (“the City”) has amended and re-enacted a gallonage tax on alcoholic beverages of low and high alcoholic content. A “gallonage tax” is a tax on alcoholic beverages based upon the amount, calculated in gallons, of alcoholic beverages sold. The current ordinance became effective on January 1, 2017, but industry members
Recent Cases Highlight the Questionable Constitutionality of Louisiana’s “Throw-Out” Rule
The New Jersey Tax Court’s opinion in Elan Pharmaceuticals, Inc. v. Director, Division of Taxation, Dkt. No. 010589-2010 (Tax Ct. of N.J. February 6, 2017) highlights the potential constitutional concerns related to the application of Louisiana’s recently enacted throw-out rule.
On June 28, 2016, Louisiana Governor Edwards signed H.B. 20 (Act 8) (effective June
Bridges v. Nelson Industrial Steam Company, Inc. and Recent Amendments to Louisiana’s Further Processing Exclusion from Sales and Use Tax
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 referred to as the “further processing
Suspension of Insurance Provisions in Flood Affected Parishes
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 by the current
Limited Sales Tax Relief Available To Louisiana Flood Victims Without Flood Insurance
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 in an
The Flood of 2016: Reduced Property Taxes
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 the floods.
Fortunately, Louisiana
Courts Finally Clarify Louisiana Property Tax Appeal Deadline
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 is “entered,” while the
Inhospitable Taxation: Governments Sue Online Travel Companies For Back Taxes. Is Louisiana Next?
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 can choose a hotel, book a room, and
Louisiana’s Sales Tax Occasional Sale Rule Limitation Does Not Impact Just Yard Sales
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 type of property being sold and
Louisiana Corporation Franchise Tax Extended to Non-Corporate Entities
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 be taxed as corporations for federal