KPMG reports: Louisiana, New Jersey

KPMG reports: Louisiana, New Jersey

KPMG’s This Week in State Tax—produced weekly by KPMG’s State and Local Tax practice—focuses on recent state and local tax developments.


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  • Louisiana: A state appellate court held that an out-of-state production company lacked personal jurisdiction with Louisiana and therefore could not be sued in Louisiana courts for non-payment of corporate income and franchise taxes. In reaching this conclusion, the court observed that the company had zero contacts with Louisiana aside from the activities of unrelated third parties that licensed a game show and intangible associated with the show. The court concluded that the “random, fortuitous, and attenuated contacts with Louisiana, that were initiated by the independent activities of third parties, were simply not sufficient to establish personal jurisdiction” over the company in Louisiana. Read an October 2020 report

  • New Jersey: Two technical corrections bills were reported from the legislative committee with amendments. The technical corrections generally relate to corporation business tax (CBT) law changes enacted in 2018 (measures that were effective for privilege periods ending on or after July 31, 2019, including the implementation of unitary combined reporting).  If enacted, the bills would make clarifying and procedural changes, as well as certain substantive changes, to the CBT law. Read an October 2020 report

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