Baton Rouge Region
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Analyzing Louisiana's Sales Taxsystem in the Wake of South
Louisiana Law Review Volume 80 Number 1 Fall 2019 Article 13 3-3-2020 There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell Follow this and additional works at: https://digitalcommons.law.lsu.edu/lalrev Part of the Law Commons Repository Citation Claire E. Schnell, There Must Be a Better Way: Analyzing Louisiana’s Sales TaxSystem in the Wake of South Dakota v. Wayfair, Inc., 80 La. L. Rev. (2020) Available at: https://digitalcommons.law.lsu.edu/lalrev/vol80/iss1/13 This Comment is brought to you for free and open access by the Law Reviews and Journals at LSU Law Digital Commons. It has been accepted for inclusion in Louisiana Law Review by an authorized editor of LSU Law Digital Commons. For more information, please contact [email protected]. There Must Be a Better Way: Analyzing Louisiana’s Sales Tax System in the Wake of South Dakota v. Wayfair, Inc. Claire E. Schnell* TABLE OF CONTENTS Introduction .................................................................................. 248 I. Origins of the Physical Presence Requirement ............................ 251 A. Why “Use Taxes”? ................................................................ 251 B. History of the Physical Presence Requirement ...................... 252 1. National Bellas Hess v. Department of Revenue of Illinois: The Seminal Case on the Physical Presence Requirement ..................................................... 253 2. Complete Auto Transit, Inc. v. Brady: Introduction of “Substantial Nexus” ............................... 254 3. Quill Corp. v. North Dakota: The Physical Presence Requirement Lives on in the Digital Age ........ 254 4. Congressional Inaction in the Wake of Quill .................. 255 5. Direct Marketing Concurrence: Tides Turning on the Physical Presence Requirement ........................... -
A Confusion of Institutions: Spanish Law and Practice in a Francophone Colony, Louisiana, 1763-Circa 1798
THE TULANE EUROPEAN AND CIVIL LAW FORUM VOLUME 31/32 2017 A Confusion of Institutions: Spanish Law and Practice in a Francophone Colony, Louisiana, 1763-circa 1798 Paul E Hoffman* I. INTRODUCTION ..................................................................................... 1 II. THE ECONOMIC SYSTEM AND LOCAL LAW AND ORDER .................... 4 III. SLAVERY ............................................................................................. 13 IV. CONCLUSION ...................................................................................... 20 I. INTRODUCTION French Louisiana had been a thorn in the flank of Spain’s Atlantic Empire from its founding in 1699. Failure to remove that thorn in 1699 and again in 1716, when doing so would have been comparatively easy and Spanish naval forces were positioned to do so, meant that by 1762 the wound had festered, so that the colony had become what La Salle, Iberville, Bienville, and their royal masters had envisioned: a smuggling station through which French goods reached New Spain and Cuba and their goods—dye stuffs and silver mostly—reached France and helped to pay the costs of a colony that consumed more than it produced, at least so 1 far as the French crown’s finances were concerned. * © 2017 Paul E Hoffman. Professor Emeritus of History, Louisiana State University. 1. I have borrowed the “thorn” from ROBERT S. WEDDLE, THE FRENCH THORN: RIVAL EXPLORERS IN THE SPANISH SEA, 1682-1762 (1991); ROBERT S. WEDDLE, CHANGING TIDES: TWILIGHT AND DAWN IN THE SPANISH SEA, 1763-1803 (1995) (carries the story of explorations). The most detailed history of the French colony to 1731 is the five volumes of A History of French Louisiana: MARCEL GIRAUD, 1-4 HISTOIRE DE LA LOUISIANA FRANÇAISE (1953-74); 1 A HISTORY OF FRENCH LOUISIANA: THE REIGN OF LOUIS XIV, 1698-1715 (Joseph C. -
Baton Rouge, Louisiana
BATON ROUGE, LOUISIANA STEADY RENT GROWTH PROJECTED AS LOCAL TRADE ECONOMY EXPANDS MARKET TRENDS While payrolls shrank by close to 30,000 jobs in EFFECTIVE RENT AND OCCUPANCY 2020, jobs recovery will be a major trend in 2021 $1,050 98% and ultimately will be critical in buoying demand for apartments in Baton Rouge. Positive momen- tum is expected in the construction and the trade and transportation industries thanks to major $1,020 96% expansions at ports that act as vital economic hubs. In October 2020, port officials entered into a lease agreement with Houston-based renew- $990 94% able energy company Greentech Materials. The tech firm aims to develop a 164-acre diesel fuel plant that would create 500 jobs during construc- $960 92% tion and dozens of high-paying tech jobs fol- lowing completion. Likewise, energy giant Shell is considering a $1.2 billion investment into its Geismar plant that would create approximately $930 90% * ** ** 150 permanent positions and 1,500 construction ’16 ’17 ’18 ’19 ’20 ’21 ’22 Effective Rent Occupancy jobs. Despite the negative pressure on the econ- omy caused by pandemic restrictions, pent-up ABSORPTION AND DELIVERIES demand for apartment housing encouraged 2021 MARKET AT A GLANCE operators to increase effective rent 0.8% during 4,000 2020 as occupancy rose 140 basis points annually OCCUPANCY RATE to 93.1%. Effective rent should continue increasing in 2021 and 2022 with the expectation that the 93.0% Down 10 bps YOY diversifying economy and low cost of living will 2,000 continue to attract new renters to the area as it fully recovers from the pandemic. -
Immigrant Detention in Louisiana, Mississippi, and Alabama, and the COVID-19 Pandemic
WEBINAR Immigrant Detention in Louisiana, Mississippi, and Alabama, and the COVID-19 Pandemic May 6, 2020 2:30pm – 4pm EDT 1:30pm – 3pm CDT Featured Speakers DONALD KERWIN Executive Director Center for Migration Studies HIROKO KUSUDA Clinic Professor and Director of the Immigration Law Section Loyola University New Orleans College of Law AMELIA S. MCGOWAN Immigration Campaign Director Mississippi Center for Justice Adjunct Professor Mississippi College School of Law Immigration Clinic MARK DOW Author of American Gulag: Inside US Immigration Prisons US Immigrant Detention System ● Genesis of Webinar: A Whole of Community Response to Challenges Facing Immigrants, their Families, and Communities in Louisiana, Mississippi, and Alabama ● The US Immigrant Detention System: Size, Growth, “Civil” Detention Population, Privatization, and Diversity of Institutional Actors ● Immigrant detainees v. persons serving time. ● Louisiana has always been one of the states with the most immigrant detainees. ICE Detention Facility Locator: https://www.ice.gov/detention-facilities COVID-19 and US Immigrant Detention System ● “Confirmed” COVID-19 Cases: (1) March 27 (no “confirmed” cases among detainees), (2) April 20 (124 confirmed cases), (3) May 4 (606 confirmed cases in 37 facilities, and 39 cases among ICE detention staff). Source: https://www.ice.gov/coronavirus ● These figures do not count: (1) former detainees who have been deported, (2) ICE contractors (private, state and local, and others); and (3) non-ICE prisoners/detainees held with ICE detainees. ● ICE detention population: March 21 (38,058), April 25 (29,675). ● Social distancing is “nearly impossible in immigration detention.” As a result, ICE should “implement community-based alternatives to detention to alleviate the mass overcrowding in detention facilities.” Open letter to ICE Acting Director Matthew T. -
Louisiana Travel Guide 2021-2022
louisiana travel guide 2021-2022 Office of State Travel Purpose: This Travel Guide is to provide guidelines and establishes procedures for individuals incurring business travel expenses on the State’s behalf. Objectives: Ensure all travelers have a clear and consistent understanding of policies and procedures for business travel. Provide State Travelers with a reasonable level of service, comfort, and safety at the lowest possible cost. Maximize the organization’s ability to negotiate discounted rates with preferred suppliers and reduce travel expenses. Goal: Special emphasis will be given on travel training for our agencies to ensure compliance with the travel policy. INTERNET ADDRESS: https://www.doa.la.gov/doa/ost/ Garret DeBate, CPA State Travel Director PHONE (225) 342-8053 FAX (225) 342-5019 email:[email protected] BRENDA MYERS State Travel MANAGER PHONE (225) 342-8039 FAX (225) 342-5019 email: [email protected] SHELITA WOODS State Travel MANAGER PHONE (225) 342-6322 FAX (225) 342-5019 email: [email protected] Randy Davis Assistant Commissioner CONTRACTED TRAVEL AGENCIES CHRISTOPHERSON BUSINESS TRAVEL 5588 S. Green Street, Salt Lake City, UT 84123 CHRISTOPHERSON'S TRAVEL ADVISOR TEAM TOLL FREE: 800-961-0720 DIRECT: 205-874-8538 HOURS: 7:00 AM - 8:00 PM CT, Monday - Friday EMAIL: [email protected] (State Advisor Team) EMAIL: [email protected] (University Advisor Team) $24.00 PER DOMESTIC TICKET $31.00 PER INTERNATIONAL TICKET $21.00 PER DOMESTIC TICKET FOR 10+ TAX ON SAME ITINERARY $29.00 FOR INTERNATIONAL FOR 10+ PAX ON SAME ITINERARY ON-LINE BOOKING, WHICH IS NON REFUNDABLE: $7.00 FOR DOMESTIC OR INTERNATIONAL TICKET CREATE A TRAVEL PROFILE: https://legacy.cbtravel.com/business/profile/stateofla/ CHRISTOPHERSON BUSINESS TRAVEL LOGIN: https://app.cbtat.com/ (click on Airportal Login) AFTER HOURS SERVICE 1-800-961-0720 After 5 p.m. -
Mission Values
Mission The City of New Orleans delivers excellent service to its citizens with courage, competence and compassion. We provide unbeatable customer service we ensure safe neighborhoods, excellent schools, good-paying jobs and a clean environment for our citizens. We facilitate partnerships, link strong leaders and new ideas and leverage critical resources to move New Orleans forward. Our decisions are informed by effective communication and active citizen involvement. We responsibly manage and preserve our City’s natural resources and financial assets. We leave the city in better physical and fiscal condition than when we got here. Values Our service is driven by core values that define and inspire how we work in the City of New Orleans. Integrity: We are committed to serving the citizens of New Orleans, not ourselves. We are honest and trustworthy. We continually strive to improve efficiency and cost-effectiveness. Excellence: We deliver high-quality City services focused on better outcomes for all New Orleanians. We raise and exceed the expectations of our citizens. Our service inspires others to deliver their best. Transparency: We are clear and honest in public decision-making, provision of data and delivery of City services. Teamwork: We work across departments, programs and services to deliver better results for our citizens. We are passionate about our work, have fun doing it and celebrate a job well done. Responsiveness: We are eager to respond to citizen requests and committed to delivering solutions in a timely manner. Innovation: We build partnerships across City agencies and with community partners to create new solutions to the City’s most intractable problems. -
Washington Parish
WASHINGTON PARISH Washington Parish has greatly experienced economic growth through manufacturing, food processing, retail trade, and services sectors, while retaining its traditional community spirit and easygoing lifestyle. Since Hurricane Katrina, school systems and test scores have increased and it continues to offer quality healthcare. BUSINESS CLIMATE Located along the Louisiana Mississippi state line, Washington Parish had large amounts of wind, tornado, and fallen tree damage during Hurricane Katrina in 2005. Since Katrina Washington parish has had 10 companies relocate or expand their primary operations to Washington Parish. These companies contribute to the more diversified and newly expanded business community in Washington Parish. Among the 10 new companies who now have residence within the parish 4 Offshore Services are included. Additionally, the parish now has more warehousing and distribution facilities. Inside Washington Parish three business parks thrive, one located in Bogalusa and two in Franklinton. The new Franklinton Industrial Park is home to 3 businesses, in the Oil & Gas, Manufacturing, and Service Industries. The Bogalusa Business Park is home to 7 companies and currently has over 1000 employees who work within the park. RECENT DEVELOPMENTS Healthcare: Washington Parish is home to two hospitals, Riverside Medical Center and Our Lady of Angels. Riverside Medical Center Education: Since Hurricane Katrina the Washington Parish School now has a Cath Lab in their newly updated facility. Our Lady of the System has grown to see more students and higher test scores. Angels located in Bogalusa has a newly improved and expanded Washington Parish is home to the Washington Parish Public School Emergency Services. The hospital is also home to the LSU Medical System, Bogalusa City Schools, and the Northshore Charter School, School Rural Family Medicine Residency Program. -
Llttroduction the Section of Louisiana
area between the two northe111 boundaries \llhich the English had established was in dispute between the new United States and Spain, who again owned the rest of llTTRODUCTION Flo~ida - both East and West - as a result of the lat est Treaty of Paris. This dispute continued until 1798, when the United States waS finally put in The section of Louisiana known today as the pos~ession of the area to the thirty-first parallel "Florida Parishes" -- consisting of the eight (the lower boundary line), which waS re-established parishes of East and West Feliciana, East Baton Rouge, as the northern boundar,y of West Florida. st. Helena, Livingston, Tangipahoa, Washington, and When the United States purchased from France in St. Tammany -- was included in the area known as the 1803 the real estate west of the Mississippi River province of I1Louisiana" claimed by France until 1763· kno"m as the "Louisiana Purchase," the United States Under the terms of the Treaty of Paris which in that mad~ feeble claims on the area of West Florida re year ended the Seven Years War, or the French and maining to Spain. Indian Wax, this territory became English along with Meantime, several abortive attempts at all the territory east of the Mississippi River ex reb~llion against Spain were made within the area. cept the Isle of Orleans*. Even the Spanish province On 23 September 1810 a successful armed revolt of "Florida" (approximately the present state of OCC1.trred, and for a short time the "Republic of Florida) became English at that time. -
List of Surrounding States *For Those Chapters That Are Made up of More Than One State We Will Submit Education to the States and Surround States of the Chapter
List of Surrounding States *For those Chapters that are made up of more than one state we will submit education to the states and surround states of the Chapter. Hawaii accepts credit for education if approved in state in which class is being held Accepts credit for education if approved in state in which class is being held Virginia will accept Continuing Education hours without prior approval. All Qualifying Education must be approved by them. Offering In Will submit to Alaska Alabama Florida Georgia Mississippi South Carolina Texas Arkansas Kansas Louisiana Missouri Mississippi Oklahoma Tennessee Texas Arizona California Colorado New Mexico Nevada Utah California Arizona Nevada Oregon Colorado Arizona Kansas Nebraska New Mexico Oklahoma Texas Utah Wyoming Connecticut Massachusetts New Jersey New York Rhode Island District of Columbia Delaware Maryland Pennsylvania Virginia West Virginia Delaware District of Columbia Maryland New Jersey Pennsylvania Florida Alabama Georgia Georgia Alabama Florida North Carolina South Carolina Tennessee Hawaii Iowa Illinois Missouri Minnesota Nebraska South Dakota Wisconsin Idaho Montana Nevada Oregon Utah Washington Wyoming Illinois Illinois Indiana Kentucky Michigan Missouri Tennessee Wisconsin Indiana Illinois Kentucky Michigan Ohio Wisconsin Kansas Colorado Missouri Nebraska Oklahoma Kentucky Illinois Indiana Missouri Ohio Tennessee Virginia West Virginia Louisiana Arkansas Mississippi Texas Massachusetts Connecticut Maine New Hampshire New York Rhode Island Vermont Maryland Delaware District of Columbia -
Garden District Historic District
Garden District Historic District Designated 2007 Jurisdiction: New Orleans Historic District Landmarks Commission The boundaries of the Garden District Historic District are roughly Magazine Street, Josephine Street, Carondelet, and Delachaise Streets, omitting parcels facing along St. Charles Avenue except at the intersection of Jackson and Street. The HDLC provides design review of proposed new construction, and a public hearing for all proposed demolitions. The HDLC is also able to cite property owners for failure to maintain their buildings properly, preventing further deterioration and potential blight. Established by New Orleans’ American elite in the late can be seen flying from many Garden District homes, 1840s, the area now know as the Garden District quickly signifying that the residents include a former King or developed as a bastion of architecturally notable Queen of Carnival. residences nestled in lush grounds on oak‐lined streets. A The architectural development of the Garden District can very early example of a luxury suburb, it was dubbed the be divided into five distinct periods: the first wave of “Garden District” by travel writers as early as 1852. construction in the financial boom of the 1840s, a second In addition to its grand residences, the area is made up of phase beginning in 1852 with the annexation of the City of more modest homes in many sizes and styles, as well as a Lafayette by the City of New Orleans that ended with the cemetery (Lafayette Cemetery No. 1), a shopping corridor Civil War, a third phase following the Civil War and lasting (Magazine Street) and a large public avenue (St. -
Louisiana and the French Colonial Period 2
1 The HistoricLouisiana and theLouisiana French Colonial Period New Orleans and the Collection French MUSEUM • RESEARCH CENTER • PUBLISHER Colonial Period Teacher’s guide: grade levels 6–8 Number of class periods: 4 Copyright © 2016 The Historic New Orleans Collection; copyright © 2016 The Gilder Lehrman Institute of American History All rights reserved. Copyright © 2016 The Historic New Orleans Collection | www.hnoc.org | copyright © 2016 The Gilder Lehrman Institute of American History | www.gilderlehrman.org Louisiana and the French Colonial Period 2 Louisiana and the French Colonial Period Metadata Grade levels 6–8 Number of class periods: 4 What’s Inside Lesson One....p. 4 Lesson Two....p. 11 Lesson Three....p. 15 Lesson Four....p. 20 Common Core Standards CCSS.ELA-LITERACY.RH.6-8.1: Cite specific textual evidence to support analysis of primary and secondary sources. CCSS.ELA-LITERACY.RH.6-8.2: Determine the central ideas or information of a primary or secondary source; provide an accurate summary of the source distinct from prior knowledge or opinions. CCSS.ELA-LITERACY.RH.6-8.4: Determine the meaning of words and phrases as they are used in a text, including vocabulary specific to domains related to history/social studies. CCSS.ELA-LITERACY.SL.SL.8.1: Engage effectively in a range of collaborative discussions (one-on-one, in groups, and teacher-led) with diverse partners on grade 8 topics, texts, and issues, building on others’ ideas and expressing their own clearly. The Historic New Orleans Collection, 533 Royal Street, New Orleans, -
Parish of East Baton Rouge, Louisiana – Brec S Chapter 2
PARISH OF EAST BATON ROUGE, LOUISIANA – BREC STRATEGIC PLAN Chapter 2 – Demographic Report CHAPTER 2 - DEMOGRAPHIC REPORT INTRODUCTION The US Census Bureau's 2000 census brief stated that the Nation's 1990 to 2000 population increase of 32.7 million was the largest in American history. The previous record increase was 28.0 million people between 1950 and 1960, a gain fueled primarily by the post-World War II baby boom (1946 to 1964). Total decennial population growth declined steadily in the three decades following the 1950s peak before rising again in the 1990s. Population growth varied significantly by region in the 1990s, with higher rates in the West (19.7%) and the South (17.3%) and much lower rates in the Midwest (7.9 %) and the Northeast (5.5%). The East Baton Rouge Parish is the third most populated Parish in Louisiana, after Orleans Parish (484,647) and Jefferson Parish (455,466). However, in the 1990s it was also one of the fastest growing Parishes in the State of Louisiana; the Parish added about 38,000 people, second only to St. Tammany Parish which added 46,760 people. Among the two largest Parishes in the State, Jefferson Parish added about 7,000 people while Orleans Parish actually lost population in the 1990s. POPULATION According to the 2000 Census, the Parish of East Baton Rouge had a population of 412,852 an increase from the 1990 population by 32,747 people (8.6%). City of Baton Rouge’s population totaled 227,818, up from 219,531 in 1990 - a 3.8% increase.