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In December 2018, the Louisiana Supreme Court upheld a decision from the 19th Judicial District Court of East Baton Rouge Parish that declared Louisiana Act 109 of 2015 unconstitutional for discriminating against interstate commerce. The cutbacks put into effect through Act 109, which were not substantiated by sound tax policy, made reporting and remitting taxes more challenging for both taxpayers and practitioners. In this article, originally published by Tax Analysts in Tax Notes State, P&N’s Kathryn Pittman and Jordyn Farizo discuss Louisiana’s fiscal climate leading up to the 2015 regular legislative session, examine the ramifications of Act 109 on Louisiana residents with multi-state businesses, and consider the implications of the courts’ rulings that the act violated the commerce clause of the U.S. Constitution in Smith v. Department of Revenue.