Frequently Asked Questions
Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?
The taxpayer needs to request an Application for Consolidation from Central Registration and they will make the determination if you qualify for the consolidation.
Stores located in tax increment financing districts and all hotels and motels in Louisiana are prohibited from filing on a consolidated basis. These taxes are dedicated in whole or in part to special parish funds in the state Treasury, and therefore, each location must report individually.
