As noted in a prior post, the Louisiana Department of Revenue has issued a Notice of Intent to amend its Regulation on the sales and use tax responsibilities of contractors and their customers. Based on the volume of comments received, the Department will conduct a hearing to receive commentary from the public. It
The Mississippi Department of Revenue recently amended several sales and use tax regulations to remove longstanding provisions purporting to impose use tax on third party freight charges. These changes reflect the Mississippi Supreme Court’s 2025 ruling in Miss. Dept. of Revenue v. Tennessee Gas Pipeline Company, LLC that the Department’s position was contrary to the underlying