Episode 46

full
Published on:

11th May 2022

SALT issues that impact Louisiana taxpayers

In this episode of the SALTovation podcast, we speak with Jaye Calhoun, a partner in the New Orleans office of Kean Miller, about some of the challenges businesses face when dealing with state and local tax. They discuss some of the current constitutional amendments and bills advancing through the state legislature and how it could potentially affect taxpayers. Jaye also shares how her broad exposure to many tax organizations has influenced the issues she chooses to dig into as an attorney.

 


Topics discussed in this episode:


  • How state and local tax issues impact taxpayers who do business in Louisiana


  • What it means to be a remote seller


  • The current constitutional amendment on the ballot called The Louisiana Adjustment of Ad Valorem Tax Rates Amendment


  • The bill advancing through the state legislature that deals with the interest on payments made under protest


  • The leadership position Jaye has held


  • What tax issues to look out for in the future

 


What You Will Learn:


  • [04:56] How SALT issues impact Louisiana businesses


  • [08:01] Louisiana’s version of uniformity


  • [15:12] City rate differentials


  • [15:43] What are remote sellers 


  • [18:18] How big companies handle home rule city taxes


  • [23:31] The bill that deals with payments made under protest


  • [30:33] Why Jaye likes to the collaborate aspect of tax practice


  • [37:53] The leadership positions Jaye has held


  • [44:18] Tax issues to watch out for

 


Quotables:


 


  • “The real issue that you face when you deal with Louisiana and the sales and use tax area, is that the parishes each get to independently administer and collect their own taxes. So, you don’t really have one centralized collector.” - Jaye Calhoun [05:46]


  • “We don’t want people gaming the system, essentially paying and then we have to pay them back with interest later, but you’re not investing with the tax collector….I can’t even imagine a client coming to me saying, you know, I looked at options in the market and I think I’m going to go invest with the tax collector.” - Jaye Calhoun [27:56]


  • “So we as TaxOps are actively engaged in this Colorado tax auditor coalition….They don’t want to be the bad guy. They want to teach people to do the right thing. But at the same time, they’re there to  collect money for their cities, but it is a lot of like open sharing information resources..So there is a lot of collaboration and inviting in.” - Meredith Smith [32:08]


  • “I think the federal government does a really good job of educating the public as to what the rules are. They do the enforcement, they do the collection, but they understand their mission to educate as well. As Meredith was saying, departments don’t have a lot of money now, but maybe that is where your tax bar or professional organizations can help.” - Jaye Calhoun [34:57]

 


Relevant Links:


Jaye Calhoun at Kean Miller: https://www.keanmiller.com/jaye-a-calhoun.html


Jaye Calhoun on LinkedIn: https://www.linkedin.com/in/jaye-calhoun-8b9b459/


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Production Support

This episode was produced with support from Truth Work Media. www.truthworkmedia.com

Mentioned in this episode:

Advanced Sales and Use Tax Workshop

Take your sales tax to the next level at Advanced Sales and Use Tax Workshop, February 19-21 in Nashville. Diane Yetter and the Sales Tax Institute’s industry-leading faculty provide individualized training, valuable resources, and practical solutions. Expand your network and earn 23 CPE credits. Visit the link in the show notes and use the code SALTOV10 for 10% off. Save your spot now!" https://keap.page/xp141/saltovation-podcast.htm

Use Tax Workshop

SALT Contact

Show artwork for SALTovation: Making Sense of State and Local Tax

About the Podcast

SALTovation: Making Sense of State and Local Tax
Welcome to SALTovation. The SALTovation show is a podcast series featuring the leading voices in state and local tax (SALT). Here we talk about issues, strategies, and planning tools to help you make sense of SALT. Because, in SALT, there is no “one and done.” SALT is a puzzle of ever-changing pieces. Solving that puzzle is our business at SALTovation. Tens of thousands of listeners know they won't get tax talk as usual with the SALTovation team. Our team is known for straight-talk with a flair for fun, providing clarity and opinions that move businesses forward with confidence.

Attorney, CPA, speaker, and writer Judy Vorndran leads the SALTovation team as they go inside business to help deal with the daily operations and long-term strategies of making SALT less “taxing.” Judy has spent more than 25 years advocating for businesses with innovative strategies, renowned knowledge and experience. She has helped guide thousands of taxpayers across the nation and globally through the morass of SALT, freeing them to concentrate on growth. Joining Judy are the wickedly smart members of the SALTovation team, who have seen, worked with and tamed some of the most prickly issues in SALT. They enjoy sharing their stories and knowledge with listeners.

Solving the SALT puzzle doesn’t happen in a vacuum; it takes a community. So, we invite leaders in business and state and local tax to share their stories, challenges and successes on this show. Drop us a line at SALTovation.com if you'd like to join the conversation and tune into our regular series at TaxOps.com.