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LDR issues guidance on imposition of new one-cent sales and use tax
See RIB 16-012: State Sales Tax Exemptions and Exclusions Applicable to La. R.S. 47:302, 321 and 331, RIB 16-013: Imposition of a New One-Cent Sales and Use Tax, and Publication R-1002A, Act 25 and 26 - Taxable Rate of Transactions for Exemptions and Exclusions. The publications lists the tax rates in effective on April 1, 2016 pursuant to Act 25 and Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature.

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LDR issues guidance on imposition of new one-cent sales and use tax
See RIB 16-012: State Sales Tax Exemptions and Exclusions Applicable to La. R.S. 47:302, 321 and 331, RIB 16-013: Imposition of a New One-Cent Sales and Use Tax, and Publication R-1002A, Act 25 and 26 - Taxable Rate of Transactions for Exemptions and Exclusions. The publications lists the tax rates in effective on April 1, 2016 pursuant to Act 25 and Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature.

Recent News

Used car dealer arrested for tax fraud...Continue Reading

BATON ROUGE – A Lafayette used car dealer is charged with a tax fraud scheme that deprived the state of tens of thousands of dollars in sales tax revenue, the Louisiana Department of Revenue reported Monday.

Investigators say Larry Dwayne Brown (Booking Photo), owner of LA Auto Sales in Lafayette, underreported the sale price of dozens of vehicles, remitted too little sales tax, and pocketed the difference. He is alleged to have defrauded the state of an estimated $20,000.

 

In addition to the sales tax fraud scheme, investigators say Brown has not filed a personal state income tax return since 2003.

 

Brown was booked into the East Baton Rouge Parish Prison on Thursday, April 14 on charges of theft, penalty for failure to file and criminal penalty for failing to account for state tax monies.

 

Brown is the 60th person arrested under a joint anti-tax fraud initiative of the Louisiana Department of Revenue and the state Attorney General’s office. The Louisiana Used Motor Vehicle Commission assisted with this investigation.

 

State tax changes take effect Friday, April 1...Continue Reading

BATON ROUGE – Numerous changes to Louisiana’s tax laws, passed this year during a special session of the Louisiana Legislature, take effect on Friday, April 1.

Taxes affected by the changes include the state sales tax. Acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature remove or restrict certain exemptions from the 4 percent state sales tax, make certain new transactions taxable, and add a penny of sales tax to certain taxable transactions.

Beginning April 1:

  • A new one-cent sales and use tax takes effect, increasing the state sales tax from four cents to five cents; the extra penny remains in effect until June 30, 2018, in most cases, but expires on July 1, 2016, for manufacturing equipment and machinery
  • Most current exemptions and exclusions on the 4 percent state sales tax are eliminated; all exclusions will be restored by July 1, 2018

  • An automobile rental tax, which had expired, is reinstated on gross proceeds at the rate of 2.5 percent (state) and 0.5 percent (local)

  • A hotel tax, with revenue flowing to local governments, is expanded to include residential locations such as houses, apartments and condominiums

  • Sales made in Louisiana by dealers outside the state (such as over the Internet) are subject to the collection and remittance of sales and use tax

  • The excise tax on cigarettes increases to $1.08

  • The excise tax on alcoholic beverages increases to:

    • Liquor - $0.80 per liter

    • Sparkling wine - $0.55 per liter

    • Still wines with 14-24 percent alcoholic volume - $0.35 per liter

    • Still wines with more than 24 percent alcoholic volume - $0.55 per liter

    • Malt beverages - $12.50 per barrel

    • Low alcoholic content beverages - $12.50 per barrel

  • A discount for accurately reporting and remitting excise taxes on certain tobacco products is reduced from 6 to 5 percent

  • A discount for accurately reporting and remitting excises taxes on alcoholic beverages and beer is reduced from 2 percent to 1.5 percent for low-content beverages; and from 3.3 percent to 2.5 percent for high-content beverages

  • Membership fees or dues paid to a nonprofit, civic organization which provides access to clubs or the privilege of having access to amusement, entertainment, athletic, or recreational facilities are subject to state sales tax

For more information, read:

LDR issues guidance on imposition of new one-cent sales and use tax...Continue Reading

BATON ROUGE – Today, the Louisiana Department of Revenue (LDR) issued guidance for taxpayers and business owners in the form of Revenue Information Bulletins (RIBs) and tax guides for Acts 25 and 26 that were recently passed during the 2016 First Extraordinary Session. Though a short synopsis of each RIB is contained below, taxpayers should carefully read each RIB and Acts 25 and 26 for more details.

The following Revenue Information Bulletins have been issued:

RIB 16-012: State Sales Tax Exemptions and Exclusions Applicable to La. R.S. 47:302, 321 and 331

For periods beginning April 1, 2016 through July 1, 2018, certain state sales tax exemptions and exclusions will continue to be in effect on the taxes levied under R.S. 47:302. State sales, purchases, use, leases or rental tax exemptions and exclusions not listed in Act 25 will be subject to the two percent (2%) tax levied under R.S. 47:302. The provisions of La. R.S. 47:302(V) supercede if any conflicts arise with other provisions of law.

RIB 16-013: Imposition of a New One-Cent Sales and Use Tax

Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature enacted R.S. 47:321.1, which imposes an additional one percent (1%) state sales tax. This additional state sales tax is levied upon the sale at retail, use, consumption, distribution, lease or rental of tangible personal property and upon the sale of services. The new state sales tax is in addition to the taxes already levied pursuant to. R.S. 47:302, 321 and 331. It should be collected by dealers and wholesalers. Act 26 is effective on April 1, 2016 and will end June 30, 2018.

The following Tax Guide was issued:

R-1002A: Act 25 and 26 – Taxable Rate of Transactions for Exemptions and Exclusions

R-1002A is a table that explains the changes enacted by Act 25 and 26 of the 2016 Extraordinary Session of the Louisiana Legislature. More specifically, the table can be used as a guide because it lists the applicable state tax rate that should be collected on state sales and use transactions that are subject to Louisiana law.

 

Important Dates

05/16 Monday
Individual Income
Fiduciary Income Tax for Estates and Trusts
Alcoholic Beverage Tax
05/20 Friday
Sales and Use Tax
Prepaid Wireless Telecommunications 911 Service Charge
Hotel Occupancy Tax
Ernest N. Morial New Orleans Exhibition Hall Authority Food and Beverage Tax
Beer Tax
Tobacco Tax
Terminal Operator Monthly

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