Rules & Regulations

Sales Tax on Vending Machine Sales

Tax Credit Documentation Requirements

Proposes to amend LAC 61:I.1902, 1903 and 1905 to set forth the information and documentation necessary to claim the Inventory Tax Credit, Workforce Child Care Tax Credit, and the Credit for Property Taxes Paid by Certain Telephone Companies, respectively. Anticipated Effective Date: December 20, 2025

Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction

Severance Tax Returns— Electronic Filing and Payment Requirements

Proposes to amend LAC 61:III.1525 to require electronic filing of mineral and timber severance tax returns and to require electronic payment of all severance taxes. Anticipated Effective Date: January 20, 2025

Tobacco Tax

Proposes to amend LAC 61:I.5101 pertaining to reporting of certain imported cigarettes and to adopt LAC 61:I.5107-5115 related to wholesale tobacco dealers receiving unstamped and or unpaid tobacco products, purchasing and affixing tax stamps, and bonds waivers. Anticipated Effective Date: November 20, 2024

Tax Credit Documentation Requirements

Proposes to amend LAC 61:I.1001 and 1302 to set forth the information and documentation required to be provided by a taxpayer claiming the Pass-Through Entity Exclusion and nonresident individuals reporting a net operating loss. Anticipated Effective Date: October 20, 2024

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

Proposes to adopt LAC 61:III.1549 and 1550 to require aviation fuel dealers to electronically file all state sales tax returns and electronically submit all related sales and use tax payments. Anticipated Effective Date: September 20, 2024

Tax Credit Documentation Requirements

Proposes to amend LAC 61:I. 1902, 1903, and 1905 to set forth the information and documentation required to be provided by a taxpayer claiming the Inventory Tax Credit, certain School Readiness Tax Credits, and the Credit for property taxes paid by certain telephone companies. Anticipated Effective Date: September 20, 2024

Restaurant Oyster Shell Recycling Tax Credit

Proposes to adopt LAC 61:I.1933 to effectively administer R.S. 47:6043 relative to the restaurant oyster shell recycling tax credit. Act 404 of the 2023 Regular Legislative Session (“Act 404”) enacted R.S. 47:6043, which authorizes an income tax credit for Louisiana restaurants that donate oyster shell material to the oyster shell recycling program of the Coalition to Restore Coastal Louisiana or a Department approved oyster shell recycling program. The credit authorized by Act 404 may be claimed for taxable years beginning between January 1, 2024 and December 31, 2028. Anticipated Effective Date: September 20, 2024

Limited Raffle Licenses

Proposes to adopt LAC 42:I.1722 to set forth the qualifications and requirements for a limited raffle license. The Rule establishes a reduced license and renewal fee of $25. Limited raffle licenses are available to organizations who conduct one or more raffle games during the 12-month license period with aggregate total prize winnings that do not exceed $10,000. Anticipated Effective Date: September 20, 2024

Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property

Proposes to amend LAC 61:I.4372 to provide additional clarification regarding when immovable property contractors are required to collect and remit sales and use tax when constructing, renovating, or altering immovable property. Anticipated Effective Date: April 20, 2024

Election of Pass-Through Entities

Proposes to adopt LAC 61:I.1001 to implement Act 450 of the 2023 Regular Session of the Louisiana Legislature relative to the pass-through entity election pursuant to R.S. 47:287.732.2. Anticipated Effective Date: March 20, 2024

Open Meetings via Electronic Means

Proposes to adopt LAC 61:III.201, 203, 205, and 207 to promulgate rules as required by R.S. 42:14(E) and R.S. 42:17.2. Act 393 of the 2023 Regular Session amended R.S. 42:17.2 of Louisiana's Open Meetings law to permit certain, eligible public bodies and agencies to conduct its open meetings via electronic means (e.g., videoconference or teleconference). Anticipated Effective Date: March 20, 2024

Net Capital Gains Deduction

Proposes to adopt LAC 61:I.1312 to effectively administer R.S. 47:293.2 relative to the net capital gains deduction. Anticipated Effective Date: May 20, 2024

Partnership Filing Requirements

Proposes to adopt LAC 61:I.1402 relative to partnership filing requirements. The purpose of the proposed regulation is to implement Act 287 of the 2021 Regular Session of the Louisiana Legislature relative to partnership filing requirements. Anticipated Effective Date: May 20, 2024

Income Tax Return Filing Extensions

Proposes to amend LAC 61:III.2503 relative to corporation income and franchise taxes filing extensions. The primary purpose of these proposed amendments is to provide additional guidance to taxpayers seeking an extension for filing corporation income and franchise tax returns. Anticipated Effective Date: December 20, 2023

Adoption of Unrelated Infant Tax Credit

Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024

Income Exemption for Digital Nomads

Proposes to adopt LAC 61:I.1357 relative to the Louisiana individual income tax exemption for individual taxpayers who qualify as digital nomads. The primary purpose of this proposed regulation is to implement La. R.S. 47:293(9)(a)(xxii) and 47:297.18 as enacted by Act 387 of the 2021 Regular Session while providing guidance to taxpayers seeking to claim the Digital Nomad Exemption. Anticipated Effective Date: December 20, 2023

Electric and Hybrid Vehicles

Proposes to adopt LAC 61:I.5501 to provide for proration of the fee and additional guidance regarding by whom the road usage fee is due and notice to be given to owners of electric and hybrid vehicles. Anticipated Effective Date: January 20, 2024

Collection Fee

Proposes to adopt LAC 61:III.3101 to establish that the Office of Debt Recovery will collect a fee equal to fifteen percent of the total liability of debt beginning January 1, 2024. Anticipated Effective Date: January 1, 2024

Voluntary Disclosure Agreements

Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements

Articles and Products Made of Tobacco and Tobacco Substitutes

Proposes to adopt LAC 61:I.5105 to provide guidance regarding the taxability of products made with nicotine extract or synthetic nicotine and tobacco substitutes. The proposed regulation provides guidance by clarifying the phrases, “articles and products made of tobacco” and “tobacco substitute” used in the definition of smokeless tobacco provided in Louisiana Revised Statute 47:842(15). Anticipated Effective Date: February 20, 2023

Apprenticeship Tax Credits

Proposes to amend LAC 61:I.1909 relative to Apprenticeship Tax Credits. The purpose of these proposed amendments is to implement Act 454 of the 2021 Regular Session of the Louisiana Legislature relative to Apprenticeship Tax Credits. Anticipated Effective Date: January 20, 2023

Fresh Start Proper Worker Classification Initiative

Proposes to adopt enact LAC 61:III.2301, to provide guidance on the Fresh Start Proper Worker Classification Initiative adopted by Act 406 of the 2022 Regular Session.

Income Tax Return Filing Extensions

Proposes to amend LAC 61:III.2501, 2503, 2505 and 2507 to implement Act 410 of the 2022 Regular Session of the Louisiana Legislature, which authorizes an automatic six-month filing extension for individual income, fiduciary income and partnership taxpayers unable to file their income tax return by the original due date of the return. In addition, the Act authorizes a six-month extension for corporation income tax if the taxpayer timely requested an extension for federal income tax purposes. Anticipated Effective Date: January 20, 2023

Election of Pass-Through Entities

Proposes to amend LAC 61:I.1001 to implement Act 396 of the 2021 Regular Session of the Louisiana Legislature as it concerns the repeal of the deduction for federal taxes paid and the amendment of rates for taxpayers making a pass-through entity election pursuant to R.S. 47:287.732.2. Anticipated Effective Date: December 20, 2022

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

Proposes to amend LAC 61:I.601, relative to certain federal disaster tax relief credits, LAC 61:I.1307 relative to the federal income tax deduction, and LAC 61:I.1520(C), relative to the withholding of Louisiana individual income tax by professional athletic teams for nonresident team members who render services to the team within Louisiana. These proposed amendments would repeal regulations pertaining to Louisiana’s federal income tax deduction and federal disaster tax relief credits which became obsolete due to the repeal of R.S. 47:293(4) and R.S. 47:287.85(C)(2). Anticipated Effective Date: October 20, 2022

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

Proposes to amend LAC 61:I.1122 and to repeal 1124 and 1125. The primary purpose of the proposed regulation is to implement Act 103 of the 2015 Regular Session of the Louisiana Legislature, which repeals the carryback provisions as it relates to net operating losses for operations. Anticipated Effective Date: November 20, 2022

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

Proposes to adopt LAC 61:I.1925 relative to the Donation to Qualifying Foster Care Charitable Organization Income Tax Credit and LAC 61:I.1927 and 1929 relative to the individual income tax deductions for individuals who adopt a child under certain circumstances. The primary purpose of this proposed regulation is to implement Act 378 of the 2021 Regular Session of the Louisiana Legislature.

Manufacturer’s Net Invoiced Price

Proposes to adopt LAC 61.I.5103 relative to the determination of manufacturer’s net invoiced price. The purpose of this regulation is to provide definitions relative to the calculation of manufacturer’s net invoiced price and provide guidance regarding the inclusion and exclusion of certain items such as, trade discounts, cash discounts, federal excise tax and shipping charges routinely reflected on invoices issued to tobacco dealers.

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products.

Mobile Workforce Exemption

Proposes to adopt LAC 61:I.1923 to implement Act 383 of the 2021 Regular Session of the Louisiana Legislature relative to the Mobile Workforce Exemption. Anticipated Effective Date: October 20, 2022

Criminal History Record Checks for Access to Federal Tax Information

Proposes to amend LAC 61:I.103 to change the timeframe in which criminal history record checks for access to federal tax information must be done. This change is being made to reflect the Internal Revenue Service’s updated requirement that criminal history record checks are to be conducted every five years. Fingerprinting and criminal history record checks are mandated by R.S. 15:587.5. Anticipated Effective Date: August 20, 2022

Individual Income Tax Tables and Withholding Tables

Proposes to amend LAC 61:I.1310 and LAC 61:I.1501 to update individual income tax tables, withholding tables and formulas based on the new individual income tax rates provided by Act 395 of the 2021 Regular Session of the Louisiana Legislature that became operative on January 1, 2022 due to the passage of Constitutional Amendment Two during the November 13, 2021 election. Act 395 amended R.S. 47:32 to reduce state individual income tax rates for tax years beginning on or after January 1, 2022. This proposed amendment will allow the secretary to administer the updated individual income tax tables, withholding tables and formulas for tax year 2022 and subsequent tax years. Anticipated Effective Date: June 20, 2022

Withholding Tax Statements and Returns—Electronic Filing Requirements

Proposes to amend LAC 61:I.1515 to conform to the return reporting requirements set forth under La. R.S. 47:114.1 as authorized by Act 285 of the 2021 Regular Session of the Louisiana Legislature. Anticipated Effective Date: May 20, 2022

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

Proposed to amend LAC 61:III.1507 and 2505 to require electronic submission for both the filing and requests for extension of filing the partnership/partnership composite tax return by any partnership required to so file. Anticipated Effective Date: April 20, 2022

Nonresident Professional Athletes

Proposes to amend LAC 61:I.1304, 1305, 1520 and 61:III.1527 relative to Louisiana income tax returns for nonresident professional athletes. Anticipated Effective Date: March 20, 2022

Income Tax Withholding on Gaming Winnings

Proposes to amend LAC 61:I.1525 to require any person paying gaming winnings under the provisions of Act 141 of the 2020 Regular Session of the Louisiana Legislature and Act 80 of the 2021 Regular Session of the Louisiana Legislature to withhold Louisiana income tax. Anticipated Effective Date: March 20, 2022

Louisiana Youth Jobs Tax Credit

Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

Proposes to adopt LAC 61:I.4427 to provide guidance on the procedures for receiving the sales and use tax exemption provided in R.S. 47:305.59(B) as enacted by Act 299 of the 2021 Regular Session. Anticipated Effective Date: March 20, 2022

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

Proposes to amend LAC 61.III.1535 and 1536, regarding mandatory electronic filing and payment requirements for the Industrial Hemp-Derived CBD Tax Return to revise the terminology in the regulation consistent with the changes to the tax statutes made by Act 336 of the 2021 Regular Session. Anticipated Effective Date: November 20, 2021

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

Proposes to adopt rules to require electronic filing and payment requirements for consolidated filers who are filing the Louisiana Sales Tax Return, Form R-1029. Anticipated Effective Date: November 20, 2021

Claim for Refund Requirements

Proposes to amend LAC 61.I.4909, to require taxpayers to provide certain documentation and information in support of a claim for refund or credit.

Abatement of Presumed Accuracy-Related Penalties

Proposes to enact LAC 61.III.2121-2125, to provide guidance on the exceptions to the presumption of penalties provided in LA R.S. 47:1604.1 and to provide procedures for requesting abatement of a presumed penalty.

Installment Agreement for Payment of Tax

Proposes to amend LAC 61:I.4919 to clarify that a continuing guaranty agreement may be required for installment agreements requested by limited liability companies, partnerships and limited partnerships, to extend the payment period for which an informal installment agreement is authorized, and to make technical changes.

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

Proposes to adopt LAC 61.III.1539 through 1546, to provide mandatory electronic filing and payment requirements for the Alcoholic Beverage Tax Return, State and Parish and Municipal Beer Tax Return, Return for Wines Shipped Direct to Consumers, Hazardous Waste Disposal Tax Return, Transportation and Communication Utilities Tax Return, and Report of Inspection and Supervision Fee for periods beginning on or after April 1, 2021. Anticipated Effective Date: February 20, 2021

Election of Pass-Through Entities

Proposes to adopt LAC 61.I.1001 to provide procedure for making such election, the documents which must be submitted by an electing entity and the procedure for terminating the election. Anticipated Effective Date: January 20, 2020

Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax

The Louisiana Sales and Use Tax Commission For Remote Sellers, gives notice that rulemaking procedures have been initiated to adopt LAC 61:III.1537 and 1538 to provide mandatory electronic filing and payment requirements for the remote sellers tax return. Anticipated Effective Date: January 20, 2020

Policy Statements and Guidance

The Louisiana Sales and Use Tax Commission for Remote Sellers (“the commission”) proposes to adopt rules to provide general definitions as well as to define the types of policy statements and guidance to communicate the commission’s position and to ensure the correct, consistent and fair enforcement of tax laws. Anticipated Effective Date: January 20, 2020

Small Town Health Professionals Credit

Proposes to amend LAC 61:I.1915 to implement the provisions of Act No. 338 of the 2019 Regular Session of the Louisiana Legislature. Act No. 338 amended the definition of certified medical primary care health professional to include a primary care physician assistant licensed by the state of Louisiana and an optometrist licensed by the state of Louisiana. Anticipated Effective Date: December 20, 2019

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

Proposes to adopt LAC 61.III.1535 and 1536, to provide mandatory electronic filing and payment requirements for the Industrial Hemp-Derived CBD Tax Return. Anticipated Effective Date: December 20, 2019

Individual and Fiduciary Income Tax Filing Extensions

Proposes to amend LAC 61:III.2501 to repeal the mandate requiring the electronic filing of a request for an extension to file an individual income tax return and proposes to enact LAC 61:III.2507 to require the electronic filing of a request for an extension to file a fiduciary income tax return. Anticipated Effective Date: December 20, 2019

Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions

Proposes to adopt LAC 61:III.4425 to require local taxing authorities to validate optional sales and use tax exemptions and exclusions adopted by such authorities and to provide notice of future changes to such exemptions and exclusions. Anticipated Effective Date: November 20, 2019

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

Proposes to adopt LAC 61:I.4914 to implement LA R.S. 47:1623(G), which was enacted by Act 367 of the 2019 Regular Session of the Louisiana Legislature. Anticipated Effective Date: November 20, 2019

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

Proposes to adopt LAC 61:III.1533 and 1534 to provide for the mandatory electronic filing requirements for tobacco tax returns and electronic payment of the tax. Anticipated Effective Date: July 20, 2019

Corporation Income Tax; Apportionment of Income; Sourcing of Sales other than Sales of Tangible Personal Property; Exclusion of Certain Sales of Tangible Personal Property from the Sales Factor

Proposes to adopt LAC 61:I.1135 and LAC 61:I.1136 to implement Act 8 of the 2016 Second Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: December 20, 2018

Louisiana Rehabilitation of Historic Structures Tax Credit

Proposes to adopt LAC 61:I.1917 relative to the Historic Rehabilitation Tax Credit. Anticipated Effective Date: November 20, 2018

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

Proposes to amend LAC 61:I.4301, 4404 and 4408 to implement Act 378 of the 2017 Regular Session which set forth the definition of commercial farmer at R.S. 47:301(30) and limited the exemptions found at R.S. 47:301(10)(e), 47:305.3 and 47:305.8 to commercial farmers. Anticipated Effective Date: November 20, 2018

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

Proposes to amend LAC 61:I.301, 302, and 311 to implement Act 12 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: September 20, 2018

Small Town Health Professionals Credit

Proposes to adopt LAC 61:I.1915 relative to the Small Town Health Professionals credit. Anticipated Effective Date: September 20, 2018

Telecommunication Tax for the Deaf—Electronic Filing Requirements

Proposes to adopt LAC 61:III.1529 to provide for mandatory electronic filing requirements for the Telecommunication Tax for the Deaf tax returns. Anticipated Effective Date: July 20, 2018

Income Tax Withholding Tables

Proposes to amend LAC 61:I.1501 relative to individual income tax withholding tables and formulas. Anticipated Effective Date: June 20, 2018

Mandatory Electronic Filing of Tax Returns and Payments

Proposes to adopt LAC 61:III.1503, 1505, 1507, 1509 and 1530 to provide mandatory electronic filing requirements for the Corporation Franchise, Corporation Income, Partnership, and Fiduciary Income (Estates and Trusts) tax returns. Proposes to amend and adopt the Mandatory Electronic Filing of Tax Returns and Payment Rules, LAC 61:I.1515 and LAC 61:III.1501. Anticipated Effective Date: September 20, 2018

Electronic Progressive Mega Jackpot Bingo

Proposes to repeal and reenact LAC 42:I.1703, 1781, 1783, 1785, 1787, 1789 and 1791 pertaining to Investigations and Civil Penalties and to adopt Electronic Progressive Mega Jackpot Bingo. Anticipated Effective Date: March 20, 2018

Criminal History Record Checks for Access to Federal Tax Information

Adopts LAC 61:I.103 to provide for criminal history record checks on individuals with access to federal tax information. Anticipated Effective Date: January 20, 2018

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

Proposes to adopt LAC 61:I.1115 to implement Act 16 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: April 20, 2018

Inventory Tax Credits

Amends LAC 61:I.1902 to implement Acts 4 and 5 of the 2016 Second Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: March 20, 2017

Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee

Proposes to adopt LAC 61:I.1115 to implement Act 16 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017

Sourcing of Sales other than Sales of Tangible Personal Property

Proposes to adopt LAC 61:I.1135 to implement Act 8 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

Proposes to amend LAC 61:I.301, 302, and 311 to implement Act 12 of the 2016 First Extraordinary Session of the Louisiana Legislature. Anticipated Effective Date: January 20, 2017

Public Registry of Motion Picture Investor Tax Credit Brokers

Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. Anticipated Effective Date: December 20, 2016

Public Registry of Motion Picture Investor Tax Credit Brokers

Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. Anticipated Effective Date: May 20, 2016

Public Registry of Motion Picture Investor Tax Credit Brokers

Proposes to adopt LAC 61:III.2701 to create a Public Registry of Motion Picture Investor Tax Credit Brokers as required by Act 451 of the 2015 Regular Session of the Louisiana Legislature. Public hearing scheduled for Tuesday, December 29, 2015 has been cancelled. Anticipated Effective Date: February 20, 2016

Installment Agreement for Tax

Proposes to adopt LAC 61:I.4919 to provide for the payment of taxes, interest, penalties, fees and costs (“taxes due”) by installment payments. Anticipated Effective Date: February 20, 2016

Issuance and Cancellation of a Lien; Fees

Proposes to adopt LAC 61:I.5302 to implement the fee and payment required to apply for compromises of judgments (offer in compromise) for taxes of five hundred thousand dollars or less exclusive of interest and penalty, including assessments for such amounts which are equivalent to judgments. Anticipated Effective Date: February 20, 2016

Administrative Fees

Proposes to adopt LAC 61:III.1701 to implement the fees authorized by Act 130 of the 2015 Regular Session of the Louisiana Legislature. Anticipated Effective Date: February 20, 2016

Louisiana Tax Credit Registry

Adopts LAC 61:III.2701 to establish a centralized registration and recordation system for transferable tax credits granted, issued and authorized by the state of Louisiana to be applied against taxes collected by the Department of Revenue. Adopts LAC 61:III.2705 to establish transfer fees for transferable tax credits including the motion picture investor tax credit and historic rehabilitation credit. Anticipated Effective Date: July 20, 2015

New Markets Job Act - Premium Tax Credit

Penalty Waiver

Voluntary Disclosure Agreement

Louisiana Tax Delinquency Amnesty Act of 2014

Income Tax Credits for Solar Energy Systems

Remittance of Tax under Protest, Suit or Petitions to Recover

New Markets Job Act – Premium Tax Credit

Filing Extensions for Partnerships Filing Composite Returns

Income Tax Credits for Solar Energy Systems

Composite Payment Requirements; Exceptions

Alternative Fuel Tax Credit

Payment of Withholding Tax

Withholding by Professional Athletic Teams

Individual Income Tax Filing Extensions

Corporation Income and Franchise Tax Filing Extensions

Alternative Fuel Tax Credit

Income Tax Credit for Wind or Solar Energy System

Withholding Tax Statements – Electronic Filing Requirements

Certain Self-Propelled Vehicles Removed from Inventory

Electronic Funds Transfer

Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property

Income Tax Credit for Wind or Solar Energy System

Mandatory Electronic Filing of Tax Returns and Payment

New Markets Tax Credit

Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund

Individual Income Tax Extension Payments

Corporation Income and Franchise Tax Extension Payments

Individual Income Tax Filing Extensions

Corporation Income and Franchise Tax Filing Extensions

Income Tax Withholding on Gaming Winnings

Application of Net Operating Losses Carryover to Otherwise Closed Years

Income Tax Credits for Wind or Solar Energy Systems

Income Tax Credits for Apprenticeship

Income Tax Credits for Wind or Solar Energy Systems

Electronic Filing Requirements for Oil or Gas Severance Tax

Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)

Department Proposes to Amend Rule to Provide with Respect to the Sales Tax Exemption Under R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (12/23/2009)

Individual Income Tax Tables

Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements

Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)

Income Tax Withholding Tables

Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)

Policy Statements

Individual Income Tax Filing Extensions

Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce

Income Tax Withholding Tables

Designation of Tax Matters Person

Designation of Tax Matters Person

Wind or Solar Energy Systems Tax Credits

Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

Louisiana New Markets Tax Credit

Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies

Requirement for Tax Preparers to File Income Tax Returns Electronically

Louisiana New Markets Tax Credit

Drug Free Workplace and Drug Testing

Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises

Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008

Sales Tax Returns and Payment of Tax

Withholding Tax at the Source

Exemption from Tax on Corporations

Partnership Composite Returns and Payments

Issuance and Cancellation of a Lien; Fees

Taxes Not Deductible

Interest Abatement and Compromise

Department Proposes Rule Concerning the Sales Tax Exemption on Purchases of Electricity and the Sales Tax Limitation on Purchases of Natural Gas by Paper and Wood Products Manufacturers

Extension of time allowed for filing certifications for reduced oil and gas severance tax rates

Oilfield Site Restoration Fee

Health Insurance Credit for Contractors of Public Works

Presidential Disaster Relief Credits

Computation of Net Allocable Income from Louisiana Sources

Determination of Louisiana Apportionment Percent

Health Insurance Credit for Contractors of Public Works

Allocation of Taxable Capital

Definition of Separate Corporation Basis

Interest Waiver and Filing Extensions Following Disasters

Modifications to Federal Gross Income

Modifications to Deductions from Gross Income

Segregation of Items of Gross Income

Computation of Net Allocable Income from Louisiana Sources

Donations to the Louisiana Military Family Assistance Fund

Department Proposes to Amend the Sales Tax Rule Concerning the Requirements for Absorption of the Sales Tax by Selling Dealers, to Update for Statutory Changes Since the Rule’s Last Amendment

Department Proposes to Amend the Sales Tax Rule Concerning the Penalty for Dealer Absorption of the Tax, to Update for Statutory Changes Since the Rule’s Last Amendment

Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions

Special Adjustments by the Secretary

Corporation Franchise Tax Allocation of Taxable Capital

Signature Alternative for Preparers

Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

Electronic Funds Transfer

Franchise Tax – Due Date, Payment, and Reporting of the Tax

Net Operating Loss Deduction

Issuance and Cancellation of a Lien;Fees

Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax

Books of the Corporatation

Repromulgation of Corporation Income Tax Regulations

Repromulgation of Corporation Franchise Tax Regulations

Withholding by Professional Athletic Teams (also see the Emergency Rule)

Progressive Pull-Tabs

Corporation Returns

Electronic Funds Transfer

Proposed Amendment to the Rule Concerning the Optional Apportionment Method Provided by R.S. 47:306.1 for Use by For-Hire Carriers in Reporting Sales and Use Taxes

Proposed Amendment to the Rule Concerning the Sales Tax Exemptions Provided by R.S. 47:305.1 for Vessels of Fifty Tons Load Displacement and Over, and for Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce

Department proposes rule providing tax tables for individual income tax.

Department proposes rule concerning “reserves” and “assets” for corporation franchise tax

Department proposes a Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.

Alternative Dispute Resolution

Definition of <i>Payout</i> for Severance Tax Purposes

Department Adopts Emergency Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.

Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources