Louisiana sales tax holiday scheduled for Nov. 20-21

BATON ROUGE – A state sales tax holiday to provide relief for Louisiana residents recovering from hurricanes Laura and Delta, in addition to the COVID-19 public health emergency, will take place Friday, Nov. 20 and Saturday, Nov. 21. Act 16 of the 2020 Second Extraordinary Session of the Louisiana Legislature exempts the first $2,500 of most…


Missouri—Sales and Use Tax: Guided Fly Fishing Trips Not Taxable as “Place of Amusement, Entertainment or Recreation”

Missouri: A corporation was not liable for the Missouri sales and use tax on fees paid by its customers for the taxpayer’s guided fly fishing trips as the taxpayer was neither a place of amusement nor did it control the place of amusement. In this matter, the taxpayer admitted that it did not offer classes,…