Halstead Bead v. Richards
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December 15, 2023
Top State And Local Tax Cases Of 2023
From the Pennsylvania Supreme Court finding that a resident's out-of-state income tax doesn't have to be credited against her city tax liability to the Fifth Circuit rejecting a challenge to Louisiana's decentralized sales tax system, 2023 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases and their impact going into the new year.
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July 07, 2023
5th Circ. Tosses Co.'s Challenge To La. Online Sales Tax Rules
The Fifth Circuit on Friday held that the Tax Injunction Act precluded an Arizona jewelry wholesaler from launching a constitutional challenge to Louisiana's decentralized sales tax system in federal court, affirming a lower court's dismissal of the case.
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June 16, 2023
5th Circ. Told New La. Sales Tax Law Resolves Biz Complaint
Louisiana's new law establishing a system where businesses can remit state and local sales and use taxes through a single transaction has resolved an Arizona jewelry company's constitutional challenge to the state's decentralized sales tax system, the company told the Fifth Circuit.
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June 15, 2023
Ariz. Co.'s Tax Claims Not Mooted, La. Parishes Tell 5th Circ.
Louisiana local sales tax collectors rebutted an Arizona company's claims to the Fifth Circuit that an imminent repeal of the state's 200-transaction threshold for economic nexus purposes will moot the business's constitutional challenge to the state's decentralized sales tax system.
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June 12, 2023
Ariz. Biz Tells 5th Circ. Its Challenge To La. Tax System Is Moot
An Arizona jewelry wholesaler told the Fifth Circuit on Monday that Louisiana's new law that will repeal the state's 200-transaction threshold for economic nexus purposes mooted the company's constitutional challenge to the state's decentralized sales tax system.
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May 02, 2023
5th Circ. Probes If Fed. Court Can Hear La. Tax System Row
A Fifth Circuit panel questioned Tuesday why an Arizona jewelry wholesaler's challenge to the constitutionality of Louisiana's decentralized sales tax system shouldn't be subject to the Tax Injunction Act, which generally requires tax disputes to originate in state court.
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January 18, 2023
5th Circ. Urged To Revive La. Sales Tax Case
The Fifth Circuit should allow a challenge against Louisiana's decentralized tax system to go to trial, an Arizona jewelry wholesaler told the court Wednesday.
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December 20, 2022
La. Local Gov't Groups Urge 5th Circ. To Toss Tax Case
The Fifth Circuit should throw out an appeal challenging Louisiana's decentralized sales tax system, the Louisiana Association of Tax Administrators and a group of associations representing government interests told the appeals court in two amicus briefs.
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December 12, 2022
La. Sales Tax Case Belongs In State Court, 5th Circ. Told
A federal judge was correct to dismiss a challenge to Louisiana's decentralized sales tax system, a group of parishes told the Fifth Circuit on Monday, agreeing that the federal Tax Injunction Act gives state courts jurisdiction in the matter.
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October 19, 2022
Biz Groups Seek To Back Ariz. Co.'s Fight With La. Tax System
Business advocacy groups and a tax compliance company asked the Fifth Circuit to allow them to file briefs supporting an Arizona jewelry wholesaler's bid to reverse a federal judge's dismissal of its challenge to Louisiana's decentralized sales tax system.