Two major briefs, both supportive of our appeal, were filed in our Halstead Bead v. Richard case challenging Louisiana's bizarre and byzantine local sales tax system:
One is a joint brief by the National Federation of Independent Business (NFIB), the Louisiana Association of Business and Industry (LABI), the Manhattan Institute, and the State Chamber of Oklahoma Research Foundation Legal Center. The brief makes clear that this is a big issue for small businesses that needs resolution, citing NFIB members that struggle to comply with Louisiana's uniquely arcane system.
One is a brief by Tax Valet, a company that helps retailers comply with sales tax laws. The brief methodically demolishes the government's argument that the parish-by-parish tax administration system is sane. One of the district judge's errors in dismissing was believing those assurances from the parishes instead of relying on what was alleged in the complaint, which Tax Valet lays out well.
We're pleased to see the briefs, thankful for the groups that chose to weigh in, and hope they'll help the Fifth Circuit rule for taxpayers in the case.