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Louisiana Sales & Use Tax: Which Laws & Rules Apply?


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New Jones Walker SALT Blog Series: Interplay of Louisiana Sales and Use Taxes – Part 1: Which Laws and Rules Apply? – Sales Tax or Use Tax?
Tuesday, March 16, 2021
This first post in this series focuses on the obvious first question to address:  are we dealing with a Louisiana sales tax issue or a Louisiana use tax issue (or perhaps both)?  Which tax is applicable, and which Louisiana statutory tax provisions are to be utilized?
The interplay of sales tax and use tax in Louisiana has long created confusion among taxpayers and collectors alike. The recent case of 
Songy v. Bayou Bridge Pipeline, LLC, 2020-0860 (La. App. 1 Cir. 02/19/21); 2021 La. App. LEXIS 186 (“Bayou Bridge”), decided late last month by the Louisiana First Circuit Court of Appeal, is no exception and in fact perfectly illustrates such confusion regularly faced by taxpayers … and regularly presented to the Jones Walker SALT Team.  Thus, a discussion of this ....

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Judge rejects Tony Spell's request to quash criminal charges


Pastor Tony Spell of Life Tabernacle Church in Baton Rouge, Louisiana. | YouTube/Tony Spell
A judge in Louisiana has rejected a motion filed by controversial Pastor Tony Spell to quash six misdemeanor charges filed against him for holding church services in violation of state orders aimed at mitigating the spread of the coronavirus.
Judge Eboni Johnson-Rose of Louisiana’s 19th Judicial District Court denied Spell’s motion Monday, ruling that the constitutionality of Gov. John Bel Edwards has already been confirmed by courts.
Spell, the leader of Life Tabernacle Church in Central who made national headlines last year by holding large in-person worship gatherings in defiance of Bell’s pandemic measures, had argued that government limits on gatherings at the church violated the congregation’s First Amendment rights. ....

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Louisiana Appellate Court Extends Whistleblower Protections to Compliance Officers | Ogletree, Deakins, Nash, Smoak & Stewart, P.C.


The Louisiana First Circuit Court of Appeal recently held in
Derbonne v. State Police Commission, No. 2019 CA 1455 (October 14, 2020), that an employee whose duties require that he or she report violations of state law is not precluded from pursuing a claim for unlawful reprisal under Louisiana’s anti-reprisal or whistleblower statute, La. R.S. 23:967.
La. R.S. 23.967 prohibits an employer from taking “reprisal against an employee who in good faith, and after advising the employer of the violation of law: (1) [d]iscloses or threatens to disclose a workplace act or practice that is in violation of [Louisiana] law[;] (2) [p]rovides information to or testifies before any public body conducting an investigation, hearing, or inquiry into any violation of law[;] [or] (3) objects to or refuses to participate in an employment act or practice that is in violation of law.” ....

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