On January 12, 2023, the Louisiana Board of Tax Appeals (the “Board”) granted a motion for partial summary judgment in Apple, Inc. v. Samuel, Dkt. No. L01283 (January 12, 2023) and held that the Internet Tax Freedom Act (the “ITFA”) prohibited Orleans Parish from imposing sales tax on subscription fees paid for the use
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Changes in the Works for New Orleans Short-Term Rental Regulations
In response to a court ruling finding that New Orleans’ requirement that the holder of a residential short-term rental (“RSTR”) license hold a homestead exemption violated the Constitution’s Commerce Clause, the New Orleans City Planning Commission is making recommendations for changes to the RSTR regulations. In particular, on January 27, 2023, the City Planning Commission
Top 10 LLC Operating Agreement Considerations
An Operating Agreement is an agreement among the members of a limited liability company that defines the LLC’s management structure and governs the operation of the LLC, including the members’ contractual rights, obligations, and restrictions relating to their membership interests in the LLC. An LLC with only one member may use a simple short-form Operating
Louisiana Public Service Commission – Electric Utility Regulation – Recent and Current Topics
The following is prepared by the Kean Miller LLP Utilities Regulation team on important topics affecting consumers of electrical power in Louisiana related to recent and current proceedings of the Louisiana Public Service Commission (“LPSC”).
LPSC Rulemaking on Customer-Centered Options: The LPSC has a proceeding underway to research and evaluate customer-centered options. In the proceeding,
The ADA in Cyberspace – Are Websites Places of Public Accommodation?
ADA Background
In 1990, Congress passed the Americans with Disabilities Act (“ADA or Act”).[1] The purpose of the Act is to provide protection and certain rights for Americans with disabilities. One of Congress’ goals was to ensure that people with disabilities are able to fully participate in all aspects of society.[2]
Title III
The Diversity Disclosure Statement: A New Amendment to Rule 7.1 of the Federal Rules of Civil Procedure
In 2021, there were more civil cases filed in federal court based on diversity of citizenship than any other jurisdictional basis.[1] That means any changes to the rules affecting diversity cases are bound to affect lots of litigants. On December 1, 2022, one such change took effect.
Federal Rule of Civil Procedure 7.1(a)(2) now
Automatic Extension of Time for Filing Louisiana Income Tax, Corporate Income Tax and Franchise Tax Returns
UPDATE – On January 20, 2023 the Louisiana Department of Revenue revised the proposed regulations. The revisions modify the previous Notice of Intent to amend the regulations relating to the new automatic extension. The revisions to the proposed rule no longer contain language requiring the Secretary to grant a “reasonable” extension because the statutory
Louisiana Supreme Court Debunks Voluntary Pay Doctrine
In Leisure Recreation & Entertainment, Inc. v. First Guaranty Bank, the Louisiana Supreme Court found the voluntary pay doctrine to be in direct conflict with the Civil Code. In this action, the borrower was to make payments with interest accruing at 6.5% for years one through five of the loan, 7.5% in years six through
Louisiana Legislature Provides Clarity on the Effects of the Death of a Member in a Single-Member LLC
Earlier this year, Governor John Bel Edwards signed into law House Bill No. 515, amending La. R.S. 12:1333 and enacting the new La. R.S. 12:1333.1 of the Louisiana Limited Liability Company Law (the “LLC Law”), which became effective on August 1, 2022. This legislation represents meaningful changes to the nature of membership interests in Louisiana
Carrots, Sticks Abound in Inflation Reduction Act
For traditional manufacturers, the Inflation Reduction Act of 2022 (IRA) offers a mixed bag of carrots and sticks to support its green energy goals.
Signed by President Biden on Aug. 16, 2022, the bill includes numerous tax credits and other incentives promoting clean energy investment. One of the IRA’s stated purposes is to incentivize and