Are there any changes to the provision governing property located inside a foreign trade zone (FTZ)?


Yes. For taxable periods beginning on or after January 1, 2025, moveable property located in United States custom-bonded warehouses and foreign trade zones in Louisiana can no longer be treated as being located outside of Louisiana. That property will be considered located inside Louisiana income tax apportionment purposes.


Filing Dates


News & Announcements

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


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