The Louisiana Private Works Act (“LPWA”) [1] provides helpful security to unpaid contractors, subcontractors, and suppliers. In particular, it can provide persons that have no contract with the owner a direct claim against the owner for payment and provides both those with and without direct contracts with the owner a privilege or lien on the
Louisiana Court of Appeal for the First Circuit
Louisiana Court Limits the Reach of Economic Nexus in Jeopardy Productions
By Jaye Calhoun & William Kolarik on
Posted in Louisiana In General, State and Local Taxation
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…