Louisiana Tax Institute Materials

01/27/2020

• Franchise Tax Scenario Handout
• Proposed Discussion Topics

08/28/2019

• Meeting Minutes – August 28, 2019

06/14/2019

• Report to the Louisiana Legislature on Corporate Income Tax Combined Reporting – June 14, 2019

05/08/2019

• Meeting Minutes – May 8, 2019
• Sheffrin Update on Franchise Tax Minimum – May 8, 2019
• Senate Resolution No. 37 of the 2019 Regular Session – May 8, 2019
• Cade Cole handout: Corporate Franchise Tax Repeal – May 8, 2019

02/13/2019

• Meeting Minutes – February 13, 2019

01/09/2019

• Meeting Minutes – January 9, 2019
• Outline for combined reporting report

12/03/2018

• Meeting Minutes – November 05, 2018
• Meeting Minutes – December 11, 2017
• Meeting Minutes – December 3, 2018
• Presentation: Mineral Revenues in Louisiana
• Senate Concurrent Resolution No. 4, 2018 Second Extraordinary Session

1/23/2018

• Updated Outline - Combined Reporting
• 2018 Louisiana Tax Institute Meeting Schedule
• Gross Receipts Tax Presentation
• Proposed Discussion Topics
• Washington B&O Return
• Nevada Commerce Tax Return
• Ohio CAT Return
• Texas Franchise Tax Return

12/11/2017

• AGENDA: Louisiana Tax Institute – December 11, 2017
• Meeting Minutes – November 13, 2017
• Outline of Combined Reporting Tax Institute Report
• Updated Outline – Combined Reporting

11/13/2017

• Meeting Minutes – October 30, 2017
• Act No. 568 – 2016 Regular Session
• HCR 11 – 2016 First Extraordinary Session
• Final Report – Task Force on Structural Changes in Budget and Tax

10/30/2017

• Meeting Minutes – September 29, 2017
• Federal Partnership Audits and the Impact on State Revenue Departments
• Act No. 568 – 2016 Regular Session
• HCR 11 – 2016 First Extraordinary Session
• Final Report – Task Force on Structural Changes in Budget and Tax
• Corporate Franchise Taxes in Louisiana – A Primer on the Law and Collections Statistics
• CTF Filers by NAICS

09/29/2017

• Maryland Corporate Reporting Information
• Rhode Island Division of Taxation: Combined Reporting Regulation CT 16-17
• Meeting Minutes – May 19, 2017
• Corporate tax studies conducted by Maryland’s Comptroller

08/25/2017

• RI Division of Taxation: Combined Reporting Regulation CT 16-17
• Meeting Minutes – May 19, 2017
• Corporate tax studies conducted by Maryland’s Comptroller

05/19/2017

• COST Testimony to Louisiana Tax Institute
• Fox Luna Combined reporting Study
• Change in Manufacturing Employment in Combined Reporting States 12.06 through 12.16
• Mazerov Combined Reporting Map
• Michael Mazerov Bio
• MD and NM large employer Combined Reporting Chart
• Impact of Combined Reporting on MD CIT Revenue

04/28/2017

• Meeting Minutes – March 8, 2017 meeting

03/08/2017

• Rhode Island Division of Taxation – Study on Combined Reporting
• COST Letter re. Louisiana Tax Institute's Consideration of Proforma Combined Return Study
• Issues on Pro Forma Returns for Combined Reporting, Steven Sheffrin, Tulane University
• Proposed Amendments to House Bill No. 775 by Representative Stokes
• House Bill No. 775 by Representative Stokes

01/27/2017

• Meeting Minutes: January 6, 2017 meeting
• Rhode Island Division of Taxation – Study on Combined Reporting
• Proposed Amendments to House Bill No. 775 by Representative Stokes
• House Bill No. 775 by Representative Stokes

01/06/2017

• Combined-Reporting Study: A Study of Practices Relating to and the Potential Impact of Combined Reporting
• Multistate Tax Commission Proposed Model Statute for Combined Reporting
• Huddleston Sicilian History and Considerations for Combined Reporting
• Designing a Combined Reporting Regime for a State Corporate Income Tax: A Case Study of Louisiana
• UDIPTA and Combined Unitary Reporting: Suggestions for Improving Louisiana Income Taxation of Multistate Businesses – Part II