Louisiana’s long-anticipated Combined State and Local Sales Tax Return is now live beginning with the January 2026 return, due February 20th. For in-house tax directors at mid-size and large companies, this is one of those transitions that may present additional
Overview of the Fifth Circuit’s Decision
The United States Court of Appeals for the Fifth Circuit (“Fifth Circuit”) handed certain partners in limited partnerships within its jurisdiction a huge win regarding self-employment tax. In Sirius Solutions, L.L.L.P. v. Commissioner,
“Where did this puddle come from?” is a simple question. However, the failure of a plaintiff to answer this question may result in dismissal of a case under the United States Court of Appeals for the Fifth Circuit’s recent opinion
In a premises liability case, determining whether prior accidents occurring on a defendant’s premises are admissible can be a challenge for defendants. The “substantial similarity” requirement for prior accident admissibility helps Louisiana defendants to prevent prejudicial evidence from coming before
In the wake of a recent and markedly successful U.S.-China trade mission, the Office of the United States Trade Representative (“USTR”) has issued a formal notice suspending the actions and sanctions previously levied under Section 301 of the Trade Act.
With a few notable exceptions the City of New Orleans residential Short-Term Rental (STR) regulations[1] enacted by City Council in March 2023 and in 2024 were largely upheld in September and October 2025, in separate decisions by the United
In Louisiana, even a name on the product may no longer help a plaintiff climb to the apparent manufacturer level according to Pellecer v. Werner.
The Louisiana Supreme Court’s October 24, 2025 decision under the Louisiana Products Liability Act (“LPLA”)
Effective October 15, 2025, the Governor of Louisiana surprised many by issuing Executive Order No. JML 25-119 (“EO 25-119”), which establishes a moratorium directing the Department of Conservation and Energy (“Department”) to “suspend review of any new Class VI applications
Signed into law on July 4, 2025, the One Big Beautiful Bill Act (OBBBA) permanently reshapes the estate, gift, and generation-skipping transfer (GST) tax landscape. For high-net-worth individuals and families, these changes deliver clarity and opportunity—but only if acted on
Enforcing a Fed. R. Civ. P. 45 subpoena against an expert is not for the faint of heart. Rarely invoked and often resisted, issuing a Rule 45 subpoena against an expert is tough to enforce but when it works, it