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"Is It a Fee or a Tax? — and Why It Matters," Council on State Taxation’s 2026 Spring Meeting and Audit Session, Coral Gables, Florida

Panelist

By Jesse R. Adams, III
April 22, 2026

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.

Related Professionals
  • name
    Jesse R. Adams, III
    title
    Partner
    phones
    D: 504.582.8364
    email
    Emailjadams@joneswalker.com

Related Practices

  • State & Local Tax
  • Tax
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