Frequently Asked Questions

Telecommunication Tax for the Deaf

1. Who is liable for paying the tax?

   Every local exchange telephone company and wireless telecommunication service company operating in Louisiana is required to file a return.

2. How much is the tax?

   In accordance with Act 2 of the 2018 First Extraordinary Session, five cents ($0.05) per month is to be collected beginning March 26, 2018, which is the date Act 2 became effective.

   Taxable Period	Tax Rate
   Beginning on March 26, 2018	5 cents
   January 1, 2018 – March 25, 2018	4 cents
   October 1, 2017 – December 31, 2017	4.5 cents
   Prior to October 1, 2017	5 cents

3. How do I register for the Telecommunication Tax for the Deaf?

   To register for the Telecommunication Tax for the Deaf, go to the Department’s website at https://www.revenue.louisiana.gov/Businesses/BusinessRegistration, click on the Business Registration link and begin registering your account.

4. What are my filing options?

   Beginning with the July 2018 taxable period, the return must be filed and paid electronically at http://latap.revenue.louisiana.gov, For taxable periods prior to July 2018, please call (855) 307-3893 to request a copy of the return.

5. Is a discount allowed?

   The local or wireless telecommunication service company collecting and remitting the tax is eligible for a 3% discount provided the return is fully paid and timely filed.

6. If I am a Reseller of the wireline access line telephone service, am I still required to register, collect and remit the tax?

   The tax is assessed per line on each residential or business customer of a local exchange. If you are a reseller and not a local provider to residential or business customers, you are not required to collect the tax.

7. If a company is installing the phone equipment and paying a service provider the tax, does the company need to register for the tax?

   No, the company does not need to register for the tax since they are not providing the telecommunication service.

8. Does the definition of “wireline access line” include Voice Over Internet Protocol telephone service?

   Yes, it is included in the definition of “wireline access line” and is subject to the tax.