Frequently Asked Questions
Why was I assessed late fees, penalties, and interest?
Late fees, penalties, and interest will be assessed if Form R-1331 and the sales tax payment are received after the due date of the purchase.
A tax liability becomes delinquent on the day after the due date. Sales taxes are due and payable to LDR on or before the 20th day of the month following the month in which the tax became effective per LA R.S. 47:306(A). If the return is filed late, a delinquent penalty of 5 percent of the tax due for each 30 days or fraction thereof of delinquency, not to exceed 25 percent of the net tax due.
NOTE – In addition to the delinquent penalties reported above, a taxpayer may also incur a negligence penalty if circumstances indicate willful negligence or intentional disregard of rules and regulations. Also, an examination fee may be imposed in the event LDR is required to issue a billing notice necessitated by the filing or lack of filing of this form.
Interest on the tax liability is assessed from the due date through the payment received date. Refer to Form R-1111, Interest Rate Schedule Collected on Unpaid Taxes, for applicable monthly interest rates that apply. Form R-1111 is available on the LDR’s website at www.revenue.louisiana.gov/Forms.