Jay Adams, a partner and leader of the state and local tax team in the New Orleans office, served as a panelist at the Council on State Taxation's 2026 Spring Meeting and Audit Session on April 22, 2026, in Coral Gables, Florida. Jay's panel "Is It a Fee or a Tax? — and Why It Matters" explored the critical differences between fees and taxes, why the classification matters, and how courts and tax authorities draw the line. They focused on the distinction's ability to determine constitutional validity, compliance obligations, and litigation outcomes and how misclassification can lead to unexpected liabilities, penalties, and even legal challenges.