Jaye Calhoun is a partner in the New Orleans office of Kean Miller. She joined the firm in 2017 and practices in the tax group. Jaye provides clients with full-service tax representation covering federal, state, and local tax challenges and business opportunities. She has decades of experience and assists her clients with tax compliance and planning, guidance on the use of tax and business incentives, and represents clients in tax audits and controversies. She regularly represents clients in audits and administrative and judicial appeals before the IRS, the State of Louisiana Department of Revenue, and numerous local taxing authorities. Jaye is board certified by the Louisiana Board of Legal Specialization in both Taxation and in Estate Planning.
Jaye has been listed for over a decade as one of the Best Lawyers in America (2007-2025), and in Louisiana Super Lawyers (2007-2024), which selected her as a Top Woman Attorney in 2011-2012, 2017, 2019-2021, and 2024. She is AV Preeminent-rated by Martindale-Hubbell. Jaye is listed among the top tax lawyers in the State of Louisiana by Chambers USA 2022-2024. She has been recognized by New Orleans CityBusiness as a 2005 Woman of the Year and selected as a 2014 recipient of the Leadership in Law award. Jaye was recognized by New Orleans Magazine as a Top Lawyer in 2012, 2016 and 2020-2023. She was also a recipient of the Bloomberg Tax Author of the Year award in 2023. She was elected as a Fellow of the American College of Tax Counsel (ACTC) in 2017 and she was accepted into the Fellows of the American Bar Foundation (ABF) in 2019. Jaye has been appointed to serve on the American Bar Association’s The Tax Lawyer Editorial Board for 2022-2023.
Jaye is an Adjunct Professor of Law at Tulane University Law School, Loyola University New Orleans College of Law and Northeastern University D’Amore-McKim School of Business in Boston (online program). She is also a guest lecturer at Georgetown University Law Center in Washington D.C.
- Representation of clients, including multistate and global clients, with respect to federal, state and local taxation and regulatory issues, business planning and formation, Louisiana state entertainment tax credits, estate planning and planned giving, and federal, state and local tax collection matters
- Representation of clients in obtaining guidance for tax and business compliance purposes and in the resolution of audits
- Representation of a client in an effort that resulted in an HMO receiving a $500,000 state tax refund for income and franchise taxes
- Secured a significant reduction of a $1,200,000 proposed tax liability to a negligible amount for a hospitality business under state audit
- Secured a $1,000,000 abatement of federal tax penalties (following a delayed response) for a major financial services company, including counsel to help the client revise its procedures to improve risk management and avoid future penalties
- Successfully argued a client’s tax case leading to a full concession by the state of a significant withholding tax issues
- Successfully resolved a state tax dispute involving millions of dollars for a large publicly-traded gaming company
Jaye earned her B.S. from Tulane University, H. Sophie Newcomb Memorial College in 1987. She earned her J.D. from Tulane University Law School in 1991, and her LL.M. from Georgetown University Law Center in 1997.
- Admitted, Louisiana and Texas
- Louisiana Tax Institute (Member); Fellow, American College of Tax Counsel; Fellow, American Bar Foundation; American Bar Association (ABA) Tax Council (Director) and Editorial Board for The Tax Lawyer; American Bar Association Section of Taxation, State and Local Taxes Committee (Former Chair), Nominating Committee (2016-2020), Public Service Fellowship Committee (2018-2021), Subcommittee on Government Submissions and Legislative White Papers (former Chair), Publications Committee (2017); New Orleans Bar Association (former Tax Law Committee Chair); Louisiana State Bar Association (Section of Taxation, 2004-2005 Chair, Estate Planning Advisory Commission); National Association of State Bar Tax Sections (Chair, Executive Board) (2015-present); IPT Sales Tax School II Committee (2023); ABA/IPT Advanced Sales/Use Tax Seminar (Co-Chair); Georgetown Law’s SALT Institute Advisory Board (2016-present); Law360 Tax Editorial Advisory Board (2014); Ellevate Louisiana Board of Directors
- Look What You Made Me Tax (Louisiana Update), NYU School of Professional Studies Institute on State and Local Taxation, December 17, 2024
- State and Local Tax Issues in Corporate M&A Transactions, Practising Law Institute, December 13, 2024
- Tucson, Too Late - What Happens When Tax Isn't Included?, Institute for Professionals in Taxation 2024 State Income Tax Symposium, November 11, 2024
- Intercompany Transactions on the Hot Seat, Paul J. Hartman State and Local Tax Forum, October 30, 2024
- Louisiana Remote Sellers Commission Issues Estimated Notices of Assessment and Notices of Intent to Assess With Rapidly Approaching Appeal Deadlines, Louisiana Law Blog, October 7, 2024
- Top Federal Tax Issues, National Association of State Bar Tax Sections 45th Annual Meeting, October 5, 2024
- Tax Section Boot Camp, National Association of State Bar Tax Sections 45th Annual Meeting, October 4, 2024
- Illinois Motor Fuel Tax Threatens Clarity Around Transactions, Bloomberg Tax, October 2, 2024
- Current Developments in Intangibles in Hotel Valuation: Part 1, 2024 Institute for Professionals in Taxation Annual Conference, June 24, 2024
- Co-Author, The Tangible Tax Benefits of Excluding Intangibles, Capital Markets Newsletter, Commercial Property Executive, June 5, 2024
- Obstacles and Opportunities: Exploring Attacks on Intercompany Transactions, American Bar Association Tax Section Meeting, May 3, 2024
- A Review of Advanced Technologies and How They Are Changing the Practice of State Indirect Taxes, COST 2024 Spring Meeting, May 2, 2024
- Constitutional Law Part I and II, 2024 IPT Sales Tax School II, April 29-30, 2024
- Co-Author, Tennessee Budget Item Highlights Louisiana Franchise Tax Issue, Tax Notes State, March 25, 2024
- Come on Down – Y’all! – The Price is Right, Dealing with Transfer Pricing Issues New Orleans Style, 2024 ABA-IPT Advanced Tax Seminars, March 11, 2024
- Transfer Pricing Issues New Orleans Style, Louisiana Bar Association Tax Section Mardi Gras Meeting, February 2, 2024
- Panelist, Wind Down of TCJA (Part1): What Does this Mean for S Corporations, American Bar Association 2024 Midyear Tax Meeting, January 19, 2024
- State and Local Tax Issues in Corporate M&A Transactions, Practising Law Institute 2023 Tax Strategies Conference, December 8, 2023
- The Barbie and Ken Guide to Professionalism in Tax Practice, 2023 Annual Liaison Meeting, Louisiana Department of Revenue and Taxation Section of the Louisiana State Bar Association, December 1, 2023
- Panelist, Out-of-State Owner Ramifications in Pass-Through Entity Asset and Equity Sales, American Bar Association SALT, October 19, 2023
- Acquisitive Sellers – Considerations and Actions for Success, Council on State Taxation 54th Annual Meeting, October 18, 2023
- Property Taxpayers – Check your Proposed Assessments Before the Deadline!, Louisiana Law Blog, August 9, 2023
- Co-Author, A Pictorial Guide to the National Pork Producers Council Decision, Tax Notes State, June 26, 2023
- Co-Author, Louisiana Tax Developments – The 2023 Regular Legislative Session, Louisiana Law Blog, June 20, 2023
- DOJ’s Decision Not to Appeal the Fifth Circuit’s Decision in Trafigura Trading Creates Oil Export Tax Refund Opportunities and Uncertainty, Louisiana Law Blog, March 30, 2023
- Businesses with Louisiana Worker Classification Concerns Should Consider Relief Provisions as New 1099-NEC Filing Requirements Go into Effect, Louisiana Law Blog, February 20, 2023
- Co-Presenter, Resolving the Latest Tax Complications of a Remote Workforce, American Law Institute Continuing Legal Education Webcast, February 8, 2023
- Panelist, National Association of State Bar Tax Sections (NASBTS) Annual Conference, November 11-12, 2022
- Panelist, Taxation of Gain on the Sale of Flow-Through Entities, Council on State Taxation's 53rd Annual Meeting, October 27, 2022
- Co-Presenter, Charitable Gifts, Legacies, Public vs Private Foundations, Donor Advised Funds, 501c3 for Client Advice, LSU Estate Planning Seminar CLE, October 13, 2022
- Panelist, Sales Versus Use Tax: What's the Difference Anymore?, 2022 IPT Sales Tax Symposium, October 3, 2022
- When to Challenge the Denial of an Interest Expense Deduction in Louisiana, Louisiana Law Blog, September 28, 2022
- Panelist, Sister State Update - Oklahoma, Arkansas, Louisiana, New Mexico, Texas Society of CPAs Summit 2022, August 23, 2022
- Guest, Women to Watch in Sales Tax, Sales Tax Institute, August 17, 2022
- Property Taxpayers - New Legislation Means You Should Check Your Proposed Assessments Before the Deadline! Louisiana Law Blog, August 9, 2022
- Co-Presenter, Taxation of Gain on the Sale of Passthrough Entities, Independent SALT Alliance Summer Meeting, June 6, 2022
- Guest, SALT Issues that Impact Louisiana Taxpayers, SALTovation: Making Sense of State and Local Tax from TaxOps, LLC, May 11, 2022
- Expert Guest, The Unraveling of Disney's Special Taxing District, Mountain Money on KPCW, May 2, 2022
- Remote Workers and State Taxation, ALI CLE’s The Practical Tax Lawyer, May 2022
- Panelist, Taxation Without Representation: Two SALT Lawyers Reflect Upon Wayfair and Why You Should Care, American Bar Association Tax Section’s Pathways to Careers in Tax Law, April 11, 2022
- Full Speed Ahead: Competing Amicus Briefs in the VAS Holdings Case, Bloomberg Tax, January 28, 2022
- VAS Holdings and the Battle Over Taxing Non-Unitary Capital Gains, Bloomberg Tax, January 27, 2022
- Louisiana Department of Revenue Announces A Transfer Pricing Managed Audit Program, Louisiana Law Blog, October 28, 2021
- La. Tax Talk: Fair Market Value, Jeopardy, Inventory Tax Credit, Law360, January 28, 2021
- The President Signs the Consolidated Appropriations Act, 2021. Including Tax Changes Intended to Assist Individuals and Business Impacted by the Lockdowns of 2020, Louisiana Law Blog, December 28, 2020
- 5 Significant Louisiana Tax Developments of 2020, Law360, December 22, 2020
- Co-Presenter, TEI/TR, Year-End Roundup Webinar, December 16, 2020
- The Louisiana Department of Revenue is Disallowing your Legitimate Interest Expense Deductions - What Can You Do?, Louisiana Law Blog, December 3, 2020
- Louisiana Court Limits the Reach of Economic Nexus in Jeopardy Productions, Louisiana Law Blog, November 30, 2020
- In Jeopardy Productions, Louisiana Court Answers: What Is Due Process?, Tax Notes State, November 2020
- Louisiana Department of Revenue Comments on Local Collectors' Centralized Sales and Use Tax Proposal, Louisiana Law Blog, November 5, 2020
- Centralized Sales and Use Tax Collection Proposal Submitted by Local Associations, Louisiana Law Blog, October 23, 2020
- It's Waiver Season in Louisiana! Factors to Consider, Louisiana Law Blog, October 13, 2020
- Louisiana Legislature Calls Itself Into Second Extraordinary Session and Includes Certain Tax Issues, Louisiana Law Blog, September 30, 2020
- How Many Tax Administrators Does it Take to Tax a Light Blub?, Portland Tax Forum, June 11, 2020
- Update: Certain Uncertainties Resolved by SBA Regarding Payroll Costs of Partnerships and Sole Proprietors Applying for CARES Act Payroll Protection Program Loans, Louisiana Law Blog, April 15, 2020
- Traps for the Unwary: Not All State Tax Deadlines Have Been Extended, Louisiana Law Blog, April 15, 2020
- Uncertainties Created by Tax and Accounting Issues Raised by the Paycheck Protection Program in the Coronavirus Aid, Relief, and Economic Security Act, Louisiana Law Blog, April 2, 2020
- Co-Presenter, Putting the CARES Act to Work for Your Business, Kean Miller Webinar, April 2, 2020
- Tax Related Employment and Employee Benefits Changes in the Coronavirus Aid, Relief, and Economic Security Act, Louisiana Law Blog, April 1, 2020
- Tax and Accounting Implications of the $2 Trillion Stimulus to Assist Individuals and Businesses Impacted by the Novel Coronavirus Pandemic, Louisiana Law Blog, March 27, 2020
- Printing Your Own Money For Tax Purposes! Sales Taxation of Freebies and Complimentary Goods and Services, 2020 ABA/IPT Advanced Tax Seminar, March 18, 2020
- Dealing with the "L" (Local Transactions Taxes), COST 2020 Sales Tax Conference, February 27, 2020
- Co-Author, Guide to Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, ABA Tax Book, Louisiana Chapter, 2019-2020, 2nd Edition
- Southern States Update: SUT, IPT Webinar, January 22, 2020
- Louisiana First Circuit Court of Appeal Limits The Application of Late Payment Penalties, Louisiana Law Blog, January 15, 2020
- What is Left and What is Right About Nexus and Public Law 86-272 After Wayfair?, LSBA Section of Taxation Liaison Meeting with the Louisiana Department of Revenue, November 8, 2019
- 2019 Legislative Session and Other Tax Updates, Louisiana Law Blog, July 26, 2019
- Managing Louisiana Local Sales and Use Tax Contract Audits, State Tax Notes, April 1, 2019, pp. 19-24 (original publisher, Tax Analysts)
- Panelists, Apportionment: Slicing A Pie, Without Leaving Room For Seconds, IPT Annual Conference, San Antonio, Texas, June 24, 2019
- Panelists, Taking Sides: The Ins and Outs of State and Local Tax Controversy, Georgetown Law's 42nd Annual Advanced State and Local Tax Institute, May 16, 2019
- Panelist, ABA/IPT State Tax Work-Arounds, 2019 ABA/IPT Advanced State Income, Sales/Use & Property Tax Seminars, New Orleans, LA, March 12, 2019
- Co-Presenter, Taking the Headache Out of Filing and Proving Transactional Tax Refund Claims, 2019 COST Sales Tax Conference & Audit Session, Atlanta, GA, February 27, 2019
- Tax Court OKs $3M Bad Debit First Held By Alabama Coach, Law360 Tax Authority, January 31, 2019
- Louisiana Supreme Court Rules Act 109 Limitations on the Credit for Taxes Paid to Other States are Unconstitutional, Creating a Potential Refund Opportunity for Certain Taxpayers, Louisiana Law Blog, December 10, 2018
- Panelist, Recent SALT Developments, NYU's State and Local Conference, December 2018
- Hot Tax Topics, Kean Miller Hospitality Forum, New Orleans, October 23, 2018
- Co-Presenter, Damned If You Do, Damned If You Don't - Caught Between Qui Tam and Class Action, COST's 49th Annual Meeting, Phoenix, Arizona, October 2018
- Louisiana - Dealing with Audits in the changing landscape, IPT Sales and Use Tax Symposium, Palm Springs, California, October 2018
- Discussion Panelists, Implications of Wayfair Decision on State and Local Sales Tax Collection and an Update from Louisiana Sales and use Tax Commission for Remote Sellers, 2018 Annual Liaison Meeting with the Louisiana Department of Revenue and the Taxation Section of the Louisiana State Bar Association, September 28, 2018
- Louisiana Department of Revenue Releases Post-Wayfair Guidance for Remote Sellers, Louisiana Law Blog, August 10, 2018
- Louisiana Tax Changes Impacting the Hospitality Industry, Louisiana Law Blog, June 29, 2018
- Louisiana Sales and Use Tax Rate Changes Cut the Additional Temporary Penny and Raise the Rate on Business Utilities - Effective July 1, 2018, Louisiana Law Blog, June 26, 2018
- Louisiana Board of Tax Appeals Holds that the Individual Net Capital Gain Exclusion Applies to a Multi-Step Transaction, Louisiana Law Blog, June 21, 2018
- Louisiana and Parishes Considering How to Realize Benefit from Scotus’ Wayfair Decision – Working to Change Effective Date of Enabling Legislation, Louisiana Law Blog, June 21, 2018
- Panelist, Offshore Marine Service Association Tax Conference, March 28, 2018, New Orleans, LA
- Speaker, Give Me One Good Reason to Set Up or Expand Business in Your State: A State Credit and Incentives Review, 2018 ABA/IPT Advanced Income Tax Seminar, March 19, 2018
- Moderator, The Nexus Wars Escalate: State Taxes in The Age of Electronic Commerce, 2018 ABA/IPT Advanced Sales/Use Tax Seminar, March 21, 2018
- Speaker, How to Recognize and When to Challenge Constitutional Issues in Ad Valorem Taxation, 2018 ABA/IPT Advanced Property Tax Seminar, March 22, 2018
- Louisiana Department of Revenue Issuing Arm's Length Transfer Pricing Adjustments, Louisiana Law Blog, January 4, 2018
- A Possible, Partial Solution to Unique SALT Issues Related to TEFRA Repeal, Journal of Multistate Taxation and Incentives (Thomson Reuters/Tax & Accounting), Volume 27, Number 9, January 2018
- Contributor, ABA Section of Taxation, Multijurisdictional Admission to Practice Requirements for State and Local Tax Lawyers, November 2017
- They Don’t Pay You Enough! How to Avoid Becoming Liable for Your Employer’s Taxes Under Responsible Person Statutes, IPT Insider, October 31, 2017
- Gross Receipts Taxation - Why It's Hot (with States) and Why It's Not (With Taxpayers), COST's 48th Annual Meeting, Orlando, Florida, October 2017
- State Tax Due Diligence in Merger and Acquisition Transactions: Sword or Shield?, ABA Tax Section Meeting, September 15, 2017
- 2017 Louisiana Regular Legislative Session Ends on a Rather Anticlimactic Note, Louisiana Law Blog, June 23, 2017
- It's Time to Amend Operating Agreements as the Result of TEFRA Repeal, New Orleans Bar Association Tax Law Committee, June 22, 2017
- Local Taxes: How To Avoid Getting Caught Offguard by the Proliferation of New and Creative Local Levies, 2017 IPT Sales Tax Symposium, San Antonio, TX, September 2017
- Sales and Use Tax Laws - Differentiating Between Exemptions and Exclusions Under Louisiana Law, ABA Tax Times, June 2, 2017
- Corporate Income & Business Activity Taxes: Part 1, NYU Summer Institute in Taxation’s State and Local Tax Program, New York, NY, July 17, 2017
- Mergers & Acquisitions Lap Two: Net Operating Losses, IPT Annual Conference, Charlotte, NC, July 11, 2017
- Officer Liability: How to Keep Yourself (and your Boss) Out of Trouble, IPT Annual Conference, Charlotte, NC, July 11, 2017
- Panelist, SALT Issues in Transactions Among Consolidated Group Members, ABA Tax Section Meeting, Washington, D.C., May 2017
- Hot Topics in Sales and Use Tax for the Hospitality Industry, HFTP Greater Houston Chapter, Houston, TX, April 20, 2017
- Louisiana Joins Other States Proposing Unpopular Gross Receipts Tax, New Orleans CityBusiness, April 13, 2017
- Governor Edwards Proposes Comprehensive Louisiana Tax Reform Package, Louisiana Law Blog, March 30, 2017
- Hot Topics in SALT: Louisiana State and Local Tax Update and More, 65th Annual Tulane Tax Institute, New Orleans, LA, November 2016
- Nexus, Nexus, Nexus: - What Happens After Quill?, COSTS’s 47th Annual Meeting/Fall Audit Session, Las Vegas, NV, October 2016
- N/A: Protecting Taxpayer’s Confidential Information, 39th Annual Advanced State and Local Tax Institute, Washington, DC, August 2016
- Recent SALT Developments in the Southeastern States, with an Emphasis on Alabama and Louisiana, LCPA Summer Education Conference, Destin, FL, July 2016
- Corporate Income and Business Activity Taxes: Part 1, NYU’s Summer Institute in Taxation’s State and Local Tax Program, New York, NY, July 2016
- Jurisdiction and Nexus, Advanced Sales and Use Conference Interstate Tax Corporation, Miami Beach, FL, May 2016
- LA Legislative Update: Important Tax Changes Impacting LA Nonprofits, New Orleans, LA, April 2016
- What’s Next For Nexus After Latest Direct Marketing Opinion?, State Tax Notes: The Complete Practitioner, March 2016
- 1st Special Session LA Legislative Update, New Orleans, LA, March, 2016
- Keeping the Green in Your Pocket – An End-of-Season Webinar, March 2016
- Tax-Exempt Entities: Paying the Way for Tax Exemption, 2016 ABA/IPT Advanced Income Tax Seminar, New Orleans, LA, March 2016
- Federal and International Issues Affecting SALT, Both for Inbound and Outbound Taxpayers, 2016 ABA/IPT Advanced Income Tax Seminar, New Orleans, LA, March 2016
- State IRC Conformity Issues, Tax Executive Institute(TEI), Houston, TX, February 2016
- Author, BNA Navigator: Louisiana Corporation Income Tax, Spring 2015-present
- Learning to Live with Economic Nexus, IPT Income Tax Symposium, Austin, TX, November 2015
- Is Tax Reform Possible in Today’s Environment?, National Association of State Bar Tax Sections, Washington, DC, October 2015
- SRSLY: I didn’t know that! (Sales and Use Taxes), 22nd Annual Paul J. Hartman State and Local Tax Forum, Nashville, TN, October 2015
- Planning Through M&A and Tax Structure Changes, Council on State Taxation(COST) 46th Annual Meeting, Chicago, IL, October 2015
- Collateral Tax Credit Issues Roundtable, National Association of State Bar Tax Sections, October 2015
- Officer Liability, 2015 Sales Tax Symposium, Indian Wells, CA, September 2015
- National Trends in State and Local Tax, Society of LA CPAs 2015 State and Local Tax Workshop, Baton Rouge, LA, July 2015
- A High-Level Tax Discussion, State Tax Notes, June 2015
- Lawyers React to High Court Limiting Md’s Taxing Power, Law 360, May 2015
- High Court Levels Individual, Corporate Taxes in Md. Ruling, Law 360, May 2015
- States Helping Themselves to Nationwide Tax Jurisdiction, Law 360, May 2014
- Recent Developments – Taxation, Louisiana Bar Journal, Vol. 61. No. 1, June/July 2013
- Recent Developments – Taxation, Louisiana Bar Journal, Vol. 60. No. 6, April/May 2013
- Hooray for Hollywood! A Film-by-Film Primer on the Louisiana Film Industry’s Blockbuster Success Thanks to Motion Picture Tax Incentives, Louisiana Bar Journal, Vol. 58 No. 2, August/September 2010
- Bender's State Taxation, Principles and Practice ("Local Taxes"), 2009-present
- Taxation, Louisiana Bar Journal Vol. 57 No. 3, October/November 2009
- Taxation, Louisiana Bar Journal Vol. 57 No. 2, August/September 2009
- Recent Developments: Taxation, 56 Louisiana Bar Journal No.3, 2008
- Working with Government Agencies in Tax Law: Leading Lawyers on Staying Up-to-Date on New Tax Laws, Understanding the Roles of Key Players in Tax Investigations, and Avoiding Trouble Spots for Corporate Clients (Inside the Minds), Aspatore, 2008
- Louisiana Important Developments in State and Local Tax, The State and Local Tax Lawyer, Vol. 10, Page 215, American Bar Association, 2005
- Recent Developments: Taxation, 52 Louisiana Bar Journal No. 4, 2004
- Recent Developments: Taxation, 50 Louisiana Bar Journal No. 5, 2003
- Advisory Board Member, Bloomberg Tax, State Tax
- Board of Directors Member, Ed Blewer Assistance Foundation
- Board Member and Secretary, Louisiana Chapter of the Association for Corporate Growth
- Board Member and Steering Committee Member, Women in Film and Television Louisiana
- Executive Board, Hospitality Financial and Technology Professionals Association
- Former Board Member, American Red Cross, Southeast Louisiana Chapter
- Member, Ellevate Louisiana
- Member, New Orleans Estate Planning Council
- Member, Women’s Professional Council
- Sustainer, Junior League of New Orleans