Louisiana Administrative Code
Nonemergency Rulemaking
| Code | Description | Date Issued | ||
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61:III.1525
Severance Tax Returns— Electronic Filing and Payment Requirements
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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 |
03/20/2024 09/10/2024 09/20/2024 10/29/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date |
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LAC 61:I.5101-5115
Tobacco Tax
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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 |
04/20/2002 08/10/2024 08/20/2024 10/01/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date |
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LAC 61:I.1001 and 1302
Tax Credit Documentation Requirements
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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 |
03/20/2024 07/10/2024 07/20/2024 08/27/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date |
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LAC 61:III.1549 and 1550
Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement
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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 |
06/10/2024 06/20/2024 07/25/2024 08/08/2024 09/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.4919
Installment Agreement for Payment of Tax
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Proposes to amend LAC 61:I.4919 to increase the maximum threshold and extend the payment period for informal installment agreements. Anticipated Effective Date: September 20, 2024 |
07/20/2021 06/10/2024 06/20/2024 07/30/2024 08/05/2024 09/20/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1933
Restaurant Oyster Shell Recycling Tax Credit
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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 |
06/10/2024 06/20/2024 07/31/2024 08/08/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report |
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LAC 61:I.1902, 1903, and 1905
Tax Credit Documentation Requirements
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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 |
12/20/2007 06/10/2024 06/20/2024 07/31/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date |
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LAC 42:I.1722
Limited Raffle Licenses
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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 |
06/10/2024 06/20/2024 07/30/2024 08/05/2024 09/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.4372
Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
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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 |
08/20/2012 01/10/2024 01/20/2024 02/27/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Canceled |
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LAC 61:III.201, 203, 205, and 207
Open Meetings via Electronic Means
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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 |
12/10/2023 12/20/2023 01/30/2024 01/31/2024 03/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1001
Election of Pass-Through Entities
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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 |
12/20/2022 12/10/2023 12/20/2023 01/24/2024 02/01/2024 03/20/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1312
Net Capital Gains Deduction
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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 |
02/10/2024 02/20/2024 03/28/2024 08/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Potpourri Notice |
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LAC 61:I.1402
Partnership Filing Requirements
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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 |
02/10/2024 02/20/2024 03/27/2024 04/03/2024 05/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2503
Income Tax Return Filing Extensions
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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 |
04/20/2023 09/10/2023 09/20/2023 10/25/2023 11/01/2023 01/20/2024 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1931
Adoption of Unrelated Infant Tax Credit
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Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024 |
10/10/2023 10/20/2023 11/29/2023 11/30/2023 01/20/2024 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1357
Income Exemption for Digital Nomads
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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 |
09/10/2023 09/20/2023 10/25/2023 11/01/2023 12/20/2023 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.5501
Electric and Hybrid Vehicles
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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 |
09/10/2023 09/20/2023 10/25/2023 01/30/2024 02/12/2024 03/20/2024 12/20/2023 |
Proposed Regulation Notice of Intent Public Hearing Date Second Public Hearing Date Summary Report Adopted Rule Potpourri |
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LAC 61:III.3101
Collection Fee
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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 |
07/10/2023 07/20/2023 08/28/2023 09/01/2023 10/20/2023 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2103
Voluntary Disclosure Agreements
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Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements |
03/20/2015 02/10/2023 02/20/2023 03/28/2023 03/31/2023 05/20/2023 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.5105
Articles and Products Made of Tobacco and Tobacco Substitutes
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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 |
11/10/2022 11/20/2022 12/28/2022 01/06/2023 02/20/2023 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2301
Fresh Start Proper Worker Classification Initiative
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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. |
10/10/2022 11/28/2022 10/20/2022 12/06/2022 01/20/2023 |
Proposed Regulation Public Hearing Date Notice of Intent Summary Report Nonemergency Rulemaking |
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LAC 61:I.1909
Apprenticeship Tax Credits
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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 |
08/20/2010 10/10/2022 10/20/2022 11/30/2022 12/08/2022 01/20/2023 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Nonemergency Rulemaking |
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LAC 61:III.2501, 2503, 2505 and 2507
Income Tax Return Filing Extensions
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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 |
01/20/2022 10/10/2022 11/29/2022 10/20/2022 03/03/2023 01/20/2023 04/20/2023 |
Current Regulation Proposed Regulation Public Hearing Date Notice of Intent Summary Report Potpourri Notice Adopted Rule |
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LAC 61:I.1001
Election of Pass-Through Entities
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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 |
01/20/2020 09/10/2022 09/20/2022 10/27/2022 11/02/2022 12/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)
Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams
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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 |
10/20/2022 07/10/2022 07/20/2022 08/25/2022 08/29/2022 11/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1122, 1124, and 1125
Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years
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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 |
02/10/2007 08/10/2022 08/20/2022 09/28/2022 11/02/2022 12/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61.III.1533 and 1534
Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers
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Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products. |
07/20/2019 08/10/2022 08/20/2022 09/27/2022 09/28/2022 11/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.5103
Manufacturer’s Net Invoiced Price
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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. |
08/10/2022 08/20/2022 09/28/2022 10/06/2022 11/20/2022 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929
Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions
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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. |
08/10/2022 08/20/2022 09/27/2022 11/10/2022 12/20/2022 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1923
Mobile Workforce Exemption
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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 |
07/10/2022 07/20/2022 08/25/2022 09/20/2022 11/29/2022 02/20/2023 01/20/2023 |
Proposed Regulation Notice of Intent Public Hearing Date Potpourri Notice Second Public Hearing Date Adopted Rule Nonemergency Rulemaking |
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LAC 61:I.103
Criminal History Record Checks for Access to Federal Tax Information
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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 |
01/20/2018 05/10/2022 05/20/2022 06/27/2022 06/28/2022 08/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1310 and LAC 61:I.1501
Individual Income Tax Tables and Withholding Tables
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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 |
03/10/2022 03/20/2022 04/25/2022 04/28/2022 08/20/2022 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1515
Withholding Tax Statements and Returns—Electronic Filing Requirements
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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 |
09/20/2018 02/10/2022 02/20/2022 03/28/2022 04/04/2022 05/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Summary Report Adopted Rule |
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LAC 61:III.1507 and 2505
Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns
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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 |
09/20/2018 01/10/2022 01/21/2022 02/25/2022 03/07/2022 04/25/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1304, 1305, 1520 and 61:III.1527
Nonresident Professional Athletes
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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 |
01/20/2002 12/10/2021 12/20/2021 01/26/2022 02/07/2022 03/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1525
Income Tax Withholding on Gaming Winnings
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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 |
12/20/2010 12/10/2021 12/20/2021 01/26/2022 02/07/2022 03/20/2022 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.4427
Sales and Use Tax Exemption for Charitable Construction of Animal Shelters
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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 |
12/10/2021 12/20/2021 01/28/2022 02/08/2022 03/20/2022 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1921
Louisiana Youth Jobs Tax Credit
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Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022 |
12/10/2021 12/20/2021 01/25/2022 02/07/2022 03/20/2022 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1525
Income Tax Withholding on Gaming Winnings
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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: December 20, 2021 |
12/20/2010 09/10/2021 10/28/2021 |
Current Regulation Proposed Regulation Public Hearing Date |
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LAC 61:III.1535 and 1536
Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax
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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 |
12/20/2019 08/10/2021 08/20/2021 09/22/2021 10/05/2021 11/20/2021 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.1547 and 1548
Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement
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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 |
08/10/2021 08/20/2021 09/30/2021 10/07/2021 11/20/2021 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.4909
Claim for Refund Requirements
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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. |
01/20/2000 06/10/2021 06/20/2021 07/28/2021 08/05/2021 09/20/2021 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2121-2125
Abatement of Presumed Accuracy-Related Penalties
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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. |
06/10/2021 06/20/2021 07/28/2021 08/05/2021 09/20/2021 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.4919
Installment Agreement for Payment of Tax
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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. |
02/20/2016 04/09/2021 04/20/2021 05/26/2016 06/10/2021 07/20/2021 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Information Summary Report Adopted Rule |
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LAC 61:III.1539-1546
Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes
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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 |
08/10/2020 08/20/2020 09/28/2020 01/05/2021 11/20/2020 02/20/2021 |
Proposed Regulation Notice of Intent Public Hearing Summary Report Substantive Hearing Notice Adopted Rule |
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LAC 61:I.1001
Election of Pass-Through Entities
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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 |
10/10/2019 10/20/2019 11/26/2019 11/27/2019 01/20/2020 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2901 and 2903
Policy Statements and Guidance
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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 |
10/10/2019 10/20/2019 11/26/2019 11/27/2019 01/20/2020 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.1537 and 1538
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
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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 |
10/10/2019 10/20/2019 11/26/2019 12/02/2019 01/20/2020 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.2501 and 2507
Individual and Fiduciary Income Tax Filing Extensions
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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 |
01/20/2013 09/10/2019 09/20/2019 10/28/2019 11/01/2019 12/20/2019 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:I.1915
Small Town Health Professionals Credit
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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 |
09/20/2018 09/10/2019 09/20/2019 10/28/2019 11/01/2019 12/20/2019 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.1535 and 1536
Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax
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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 |
09/10/2019 09/20/2019 10/28/2019 11/05/2019 12/20/2019 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
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LAC 61:III.4425
Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions
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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 |
08/10/2019 08/20/2019 09/25/2019 11/20/2019 |
Proposed Regulation Notice of Intent Public Hearing Summary Report |
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|
LAC 61:I.4914
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 |
08/10/2019 08/20/2019 09/25/2019 09/27/2019 11/20/2019 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:III.1533 and 1534
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 |
04/10/2019 04/20/2019 05/30/2019 06/05/2019 07/20/2019 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.1135; LAC 61:I.1136
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 |
09/10/2018 09/20/2018 10/29/2018 11/09/2018 12/20/2018 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC: 61:I.1917
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 |
08/10/2018 08/20/2018 09/24/2018 10/01/2018 11/20/2018 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.4301, 4404, and 4408
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 |
08/10/2018 08/10/2018 08/20/2018 09/24/2018 10/05/2018 11/20/2018 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.301, 302, and 311
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 |
04/20/2004 06/10/2018 06/20/2018 07/25/2018 08/08/2018 09/20/2018 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Summary Report Adopted Rule |
|
|
LAC 61:I:1915
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 |
06/10/2018 07/25/2018 06/20/2018 08/08/2018 09/20/2018 |
Proposed Regulation Public Hearing Notice of Intent Summary Report Adopted Rule |
|
|
LAC 61:III.1529
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 |
04/10/2018 04/20/2018 05/29/2018 06/06/2018 07/20/2018 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.1501
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 |
08/15/2009 03/10/2018 03/20/2018 04/26/2018 05/04/2018 06/20/2018 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.1515; LAC 61:III.Chapter 15
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 |
01/29/2018 06/10/2018 06/20/2018 07/26/2018 08/08/2018 09/20/2018 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Summary Report Adopted Rule |
|
|
LAC 42:I.Chapter 17
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 |
12/10/2017 12/10/2017 12/20/2017 01/24/2018 01/29/2018 04/20/2018 |
Current Regulation Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.103
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 |
10/10/2017 11/29/2017 10/20/2017 12/05/2017 01/20/2018 |
Proposed Regulation Public Hearing Date Notice of Intent Summary Report Adopted Rule |
|
|
LAC 61:I.1115
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 |
01/10/2018 01/20/2018 02/26/2018 03/09/2018 04/20/2018 |
Proposed Regulation Notice of Intent Public Hearing Date Summary Report Adopted Rule |
|
|
LAC 61:I.1902
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 |
12/13/2016 01/26/2017 10/20/2001 12/20/2016 |
Proposed Regulation Public Hearing Date Current Regulation Notice of Intent |
|
|
LAC 61:I.301, 302, and 311
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 |
10/10/2016 10/10/2016 11/30/2016 10/20/2016 |
Proposed Regulation Current Regulation Public Hearing Date Notice of Intent |
|
|
LAC 61:I.1135
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 |
10/10/2016 11/30/2016 10/20/2016 |
Proposed Regulation Public Hearing Date Notice of Intent |
|
|
LAC 61:I.1115
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 |
10/10/2016 11/30/2016 10/20/2016 |
Proposed Regulation Public Hearing Date Notice of Intent |
|
|
LAC 61:III.2701
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 |
09/10/2016 09/20/2016 10/27/2016 |
Proposed Regulation Notice of Intent Public Hearing Date |
|
|
LAC 61:III.2701
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 |
02/10/2016 02/20/2016 03/28/2016 |
Proposed Regulation Notice of Intent Public Hearing |
|
|
LAC 61:III.2701
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 |
11/10/2015 11/10/2015 12/29/2015 |
Proposed Regulation Notice of Intent Public Hearing Date |
|
|
LAC 61:I.4919
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 |
11/10/2015 11/20/2015 12/29/2015 01/06/2016 02/20/2016 |
Proposed Regulation Notice of Intent Public Hearing Summary report Adopted Rule |
|
|
LAC 61:I.5302
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 |
11/10/2015 11/20/2015 12/29/2015 01/06/2016 02/20/2016 |
Proposed Regulation Notice of Intent Public Hearing Summary Report Adopted Rule |
|
|
LAC 61:III.1701
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 |
11/10/2015 11/20/2015 12/29/2015 01/06/2016 02/20/2016 |
Proposed Regulation Notice of Intent Public Hearing Summary Report Adopted Rule |
|
|
LAC 61:III.2701 & 2705
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 |
04/10/2015 04/20/2015 05/29/2015 |
Proposed Regulation Notice of Intent Public Hearing |
|
Notice of Intent
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
LAC 61:I.1912
|
New Markets Job Act - Premium Tax Credit | 12/20/2014 | ||
|
LAC 61:III.2103
|
Voluntary Disclosure Agreement | 12/20/2014 | ||
|
LAC 61:III.2101
|
Penalty Waiver | 12/20/2014 | ||
|
LAC 61:I.4915
|
Louisiana Tax Delinquency Amnesty Act of 2014 | 10/20/2014 | ||
|
LAC 61:I.4907
|
Remittance of Tax under Protest, Suit or Petitions to Recover | 09/22/2014 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Solar Energy Systems | 09/22/2014 | ||
|
LAC 61:I.1912
|
New Markets Job Act – Premium Tax Credit | 12/20/2013 | ||
|
LAC 61:III.2505
|
Filing Extensions for Partnerships Filing Composite Returns | 12/20/2013 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Solar Energy Systems | 10/21/2013 | ||
|
LAC 61:I.1401
|
Composite Payment Requirements; Exceptions | 09/20/2013 | ||
|
LAC 61:I.1913
|
Alternative Fuel Tax Credit | 12/20/2012 | ||
|
LAC 61:I.1516
|
Payment of Withholding Tax | 10/20/2012 | ||
|
LAC 61:I.1520
|
Withholding by Professional Athletic Teams | 10/20/2012 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 10/20/2012 | ||
|
LAC 61:III:2503
|
Corporation Income and Franchise Tax Filing Extensions | 10/20/2012 | ||
|
LAC 61:I.1913
|
Alternative Fuel Tax Credit | 09/20/2012 | ||
|
LAC 61:I.1907
|
Income Tax Credit for Wind or Solar Energy System | 08/20/2012 | ||
|
LAC 61:I.4415
|
Certain Self-Propelled Vehicles Removed from Inventory | 05/10/2012 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 05/10/2012 | ||
|
LAC 61:I.1515
|
Withholding Tax Statements – Electronic Filing Requirements | 05/10/2012 | ||
|
LAC 61:I:4372
|
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property | 04/19/2012 | ||
|
LAC 61:I.1907
|
Income Tax Credit for Wind or Solar Energy System | 09/20/2011 | ||
|
LAC 61:III.1525
|
Mandatory Electronic Filing of Tax Returns and Payment | 03/20/2011 | ||
|
LAC 61:III.1527
|
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund | 12/29/2010 | ||
|
LAC 61:I.1911
|
New Markets Tax Credit | 12/29/2010 | ||
|
LAC 61:III.1503
|
Individual Income Tax Extension Payments | 11/19/2010 | ||
|
LAC 61:III.1505
|
Corporation Income and Franchise Tax Extension Payments | 11/19/2010 | ||
|
LAC 61:III:2503
|
Corporation Income and Franchise Tax Filing Extensions | 11/19/2010 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 11/19/2010 | ||
|
LAC 61:I.1525
|
Income Tax Withholding on Gaming Winnings | 09/20/2010 | ||
|
LAC 61:I.1125
|
Application of Net Operating Losses Carryover to Otherwise Closed Years | 07/20/2010 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Wind or Solar Energy Systems | 06/20/2010 | ||
|
LAC 61:I.1909
|
Income Tax Credits for Apprenticeship | 05/20/2010 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Wind or Solar Energy Systems | 03/20/2010 | ||
|
LAC 61:III.1525
|
Electronic Filing Requirements for Oil or Gas Severance Tax | 03/20/2010 | ||
|
LAC 61:I.4401.D.3
|
Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010) | 03/01/2010 | ||
|
LAC 64:I:4410
|
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) | 12/23/2009 | ||
|
LAC 61:I:1515
|
Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements | 07/20/2009 | ||
|
LAC 61:I.1310
|
Individual Income Tax Tables | 07/20/2009 | ||
|
LAC 61:I:4313
|
Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009) | 07/10/2009 | ||
|
LAC 61:I.1501
|
Income Tax Withholding Tables | 05/20/2009 | ||
|
LAC 61:III.1513-1523
|
Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009) | 04/22/2009 | ||
|
LAC 61:III.101
|
Policy Statements | 03/20/2009 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 01/20/2009 | ||
|
LAC 61:I.4420
|
Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce | 12/22/2008 | ||
|
LAC 61:I.1501
|
Income Tax Withholding Tables | 11/20/2008 | ||
|
LAC 61:III.501
|
Designation of Tax Matters Person | 11/20/2008 | ||
|
LAC 61:I.1907
|
Wind or Solar Energy Systems Tax Credits | 06/20/2008 | ||
|
LAC 61:I.1907
|
Wind or Solar Energy Systems Tax Credits | 06/20/2008 | ||
|
LAC 61:III.1511
|
Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period | 06/19/2008 | ||
|
LAC 61:I.1911
|
Louisiana New Markets Tax Credit | 05/20/2008 | ||
|
LAC 61:I.4423
|
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies | 04/22/2008 | ||
|
LAC 61:III.1501
|
Requirement for Tax Preparers to File Income Tax Returns Electronically | 04/20/2008 | ||
|
LAC 61:I.1911
|
Louisiana New Markets Tax Credit | 02/20/2008 | ||
|
LAC 61:III.1532
|
Payment of Taxes by Credit or Debit Cards; Other | 01/18/2008 | ||
|
LAC 61:I.101
|
Drug Free Workplace and Drug Testing | 12/20/2007 | ||
|
LAC 61:I.1305
|
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises | 12/20/2007 | ||
|
LAC 61:III.1501
|
Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008 | 08/23/2007 | ||
|
LAC 61:I.4351
|
Sales Tax Returns and Payment of Tax | 06/26/2007 | ||
|
LAC 61:I.1115
|
Withholding Tax at the Source | 04/02/2007 | ||
|
LAC 61:I.1140
|
Exemption from Tax on Corporations | 03/01/2007 | ||
|
LAC 61:I.1401
|
Partnership Composite Returns and Payments | 03/01/2007 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien; Fees | 02/22/2007 | ||
|
LAC 61:I.1122
|
Taxes Not Deductible | 12/04/2006 | ||
|
LAC 61:III:2115
|
Interest Abatement and Compromise | 10/25/2006 | ||
|
LAC 61:I.4304
|
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 | 10/23/2006 | ||
|
LAC 61:I.2903
|
Extension of time allowed for filing certifications for reduced oil and gas severance tax rates | 06/23/2006 | ||
|
LAC 61:I.5301
|
Oilfield Site Restoration Fee | 04/24/2006 | ||
|
LAC 61:I.1195
|
Health Insurance Credit for Contractors of Public Works | 02/17/2006 | ||
|
LAC 61:I.601
|
Presidential Disaster Relief Credits | 01/19/2006 | ||
|
LAC 61:I.1195
|
Health Insurance Credit for Contractors of Public Works | 12/20/2005 | ||
|
LAC 61:I.1130
|
Computation of Net Allocable Income from Louisiana Sources | 12/20/2005 | ||
|
LAC 61:I.1134
|
Determination of Louisiana Apportionment Percent | 12/20/2005 | ||
|
LAC 61:I.306
|
Allocation of Taxable Capital | 12/20/2005 | ||
|
LAC 61:I.1311
|
Annual Retirement Income Exemption for Individuals 65 or Older | 11/20/2005 | ||
|
LAC 61:I.1175
|
Definition of Separate Corporation Basis | 11/20/2005 | ||
|
LAC 61:III.2111
|
Interest Waiver and Filing Extensions Following Disasters | 11/20/2005 | ||
|
LAC 61:I.1128
|
Segregation of Items of Gross Income | 10/20/2005 | ||
|
LAC 61:I.1115
|
Modifications to Deductions from Gross Income | 10/20/2005 | ||
|
LAC 61:I.1114
|
Modifications to Federal Gross Income | 10/20/2005 | ||
|
LAC 61:III.1101
|
Donations to the Louisiana Military Family Assistance Fund | 09/20/2005 | ||
|
LAC 61:I.1130
|
Computation of Net Allocable Income from Louisiana Sources | 09/20/2005 | ||
|
LAC 61:I.4311
|
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 | 02/28/2005 | ||
|
LAC 61:I.4351
|
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 | 02/28/2005 | ||
|
LAC 61:II.101
|
Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions | 02/28/2005 | ||
|
LAC 61:I.306
|
Corporation Franchise Tax Allocation of Taxable Capital | 12/20/2004 | ||
|
LAC 61:I.1138
|
Special Adjustments by the Secretary | 12/20/2004 | ||
|
LAC 61:I.4906
|
Signature Alternative for Preparers | 12/20/2004 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 11/17/2004 | ||
|
LAC 61:I.309
|
Franchise Tax – Due Date, Payment, and Reporting of the Tax | 10/25/2004 | ||
|
LAC 61:I.1124
|
Net Operating Loss Deduction | 08/20/2004 | ||
|
LAC 61:I.5302.C.3
|
Issuance and Cancellation of a Lien;Fees | 03/20/2004 | ||
|
LAC 61:I.1351
|
Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax | 02/20/2004 | ||
|
LAC 61:I.320
|
Books of the Corporatation | 01/20/2004 | ||
|
LAC 61:I.301-313 and 317
|
Repromulgation of Corporation Franchise Tax Regulations | 12/20/2003 | ||
|
LAC 61:I.1115-1189
|
Repromulgation of Corporation Income Tax Regulations | 12/20/2003 | ||
|
LAC 61:I.1520
|
Withholding by Professional Athletic Teams (also see the Emergency Rule) | 10/20/2003 | ||
|
LAC 42:I.1775
|
Progressive Pull-Tabs | 09/20/2003 | ||
|
LAC 61:I.1148
|
Corporation Returns | 09/20/2003 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 09/20/2003 | ||
|
LAC 61:I.4353
|
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 | 07/20/2003 | ||
|
LAC 61:I.305
|
Department proposes rule concerning “reserves” and “assets” for corporation franchise tax | 05/20/2003 | ||
|
LAC 61:I.1310
|
Department proposes rule providing tax tables for individual income tax. | 05/20/2003 | ||
|
LAC 61:III.2101
|
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. | 03/20/2003 | ||
|
LAC 61:III.301-335
|
Alternative Dispute Resolution | 03/20/2003 | ||
|
LAC 61:III.2101
|
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. | 02/05/2003 | ||
|
LAC 61:I.1131
|
Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources | 10/20/2002 | ||
Adopted Rules
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
LAC 61:III.2101
|
Penalty Waiver | 03/20/2015 | ||
|
LAC 61:III.2103
|
Voluntary Disclosure Agreements | 03/20/2015 | ||
|
LAC 61:I.1912
|
New Markets Jobs Act – Premium Tax Credit | 03/20/2015 | ||
|
LAC 61:I.4915
|
Louisiana Tax Delinquency Amnesty Act of 2014 | 01/20/2015 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Solar Energy Systems | 12/20/2014 | ||
|
LAC 61:I.4907
|
Remittance of Tax Under Protest, Suits, or Petitions to Recover | 12/20/2014 | ||
|
LAC 61:III.2505
|
Filing Extensions for Partnerships Filing Composite Returns | 04/22/2014 | ||
|
LAC 61:I.1401
|
Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions | 01/23/2014 | ||
|
LAC 61:I.1516
|
Income – Withholding Tax – Payment | 01/20/2013 | ||
|
LAC 61:I.1907
|
Income Tax Credit for Wind or Solar Energy System | 01/20/2013 | ||
|
LAC 61:I.1520
|
Withholding by Professional Athletic Teams | 01/20/2013 | ||
|
LAC 61:III:2503
|
Corporation Income and Franchise Tax Filing Extensions | 01/20/2013 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 01/20/2013 | ||
|
LAC 61:I.1913
|
Alternative Fuel Tax Credit | 12/27/2012 | ||
|
LAC 61:I.1515
|
Withholding Tax Statements and Returns – Electronic Filing Requirements | 09/21/2012 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 09/21/2012 | ||
|
LAC 61:I.4415
|
Certain Self-Propelled Vehicles Removed from Inventory | 08/20/2012 | ||
|
LAC 61:I.4372
|
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property | 08/20/2012 | ||
|
LAC 61:I.1907
|
Income Tax Credit for Wind or Solar Energy System | 12/11/2011 | ||
|
LAC 61:III.1525
|
Electronic Filing Requirements for Oil or Gas Severance Tax | 06/20/2011 | ||
|
LAC 61:I.1525
|
Income Tax Withholding on Gaming Winnings | 12/29/2010 | ||
|
LAC 61:I:1125
|
Application of Net Operating Losses Carryover to Otherwise Closed Years | 10/20/2010 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Wind or Solar Energy Systems | 09/20/2010 | ||
|
LAC 61:I.1909
|
National Center for Construction Education and Research Apprenticeship Tax Credits | 08/20/2010 | ||
|
LAC 61:I.4401.D.3
|
Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010) | 07/21/2010 | ||
|
LAC 61:IIII.1525
|
Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010) | 07/21/2010 | ||
|
LAC 61:I.4401(G)(2)
|
Concerning the Sales Tax Exemption Provided by R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (5/25/2010) | 05/25/2010 | ||
|
LAC 61:III:2503
|
Corporation and Income Tax Filing Return Filing Extensions | 03/20/2010 | ||
|
LAC 61:I.1701
|
Extension of Time to File; Waiver of Interest (LAC 61:I.1701) | 02/23/2010 | ||
|
LAC 61:I.1515
|
Income Tax Withholding Electronic Filing Requirements | 12/20/2009 | ||
|
LAC 61:I.1310
|
Individual Income Tax Tables | 12/20/2009 | ||
|
LAC 61:I:1501
|
Income Tax Withholding Tables | 08/20/2009 | ||
|
LAC 61:I.4420
|
Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009) | 07/21/2009 | ||
|
LAC 61:III.1513-1523
|
Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009) | 07/21/2009 | ||
|
LAC 61:III.101
|
Policy Statements | 06/20/2009 | ||
|
LAC 61:III.2116
|
Interest Waiver and Filing Extensions Following Disasters | 06/20/2009 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 06/20/2009 | ||
|
LAC 61:I:1501
|
Income Tax Withholding Tables | 02/20/2009 | ||
|
LAC 61:III.501
|
Designation of Tax Matters Person | 02/20/2009 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Wind or Solar Energy Systems | 10/20/2008 | ||
|
LAC 61:III.1511
|
Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period | 09/20/2008 | ||
|
LAC 61:I.4423
|
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies | 07/20/2008 | ||
|
LAC 61:III.1501
|
Requirement for Tax Preparers to File Income Tax Returns Electronically | 07/18/2008 | ||
|
LAC 61:III:1532
|
Payment of Taxes by Credit or Debit Cards; Other | 04/20/2008 | ||
|
LAC 61:I.101
|
Drug Free Workplace and Drug Testing | 04/20/2008 | ||
|
LAC 61:I:1305
|
Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises | 03/20/2008 | ||
|
LAC 61:I.1903
|
School Readiness Tax Credits | 12/20/2007 | ||
|
LAC 61:III.1501
|
Requirement for Tax Preparers to File Income Tax Returns Electronically | 11/19/2007 | ||
|
LAC 61:I.4351
|
Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax | 09/21/2007 | ||
|
LAC 61:I.1401
|
Partnerships Composite Returns and Payments | 05/21/2007 | ||
|
LAC 61:I.1140
|
Exemption from Tax on Corporations | 05/21/2007 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien; Fees | 05/20/2007 | ||
|
LAC 61:I.1122
|
Taxes Not Deductible | 03/01/2007 | ||
|
LAC 61:III:2115
|
Interest Abatement and Compromise | 01/20/2007 | ||
|
LAC 61:I.601
|
Presidential Disaster Relief Credits | 10/20/2006 | ||
|
LAC 61:I.4301
|
Concerning the Definition of the Term “Hotel” for Sales Tax Purposes, As Defined by La. Rev. Stat. Ann. § 47:301(6), and the Term “Transient Guest”, As Used Within That Definition | 05/25/2006 | ||
|
LAC 61:I.1905
|
Concerning Deposits to the Telephone Company Property Assessment Relief Fund | 05/25/2006 | ||
|
LAC 61:I.1195
|
Health Insurance Credit for Contractors of Public Works | 05/20/2006 | ||
|
LAC 61:I.601
|
Presidential Disaster Relief Credits | 04/20/2006 | ||
|
LAC 61:I.1134
|
Determination of Louisiana Apportionment Percent | 03/21/2006 | ||
|
LAC 61:I.1130
|
Computation of Net Allocable Income from Louisiana Sources | 03/21/2006 | ||
|
LAC 61:I.306
|
Corporation Franchise Tax – Allocation of Taxable Capital | 03/21/2006 | ||
|
LAC 61:I.4301
|
Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes | 03/06/2006 | ||
|
LAC 61:I.4373
|
Amending the Rule Concerning the Value of Surety Bonds that Nonresident Contractors Are Required to Furnish to the Secretary of Revenue Guaranteeing Their Payment of State and Local Taxes | 03/06/2006 | ||
|
LAC 61:I.4371
|
Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters | 03/06/2006 | ||
|
LAC 61:I.4412
|
Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment | 03/06/2006 | ||
|
LAC 61:III:2111
|
Interest Waiver and Filing Extensions Following Disasters | 02/20/2006 | ||
|
LAC 61:I.1128
|
Segregation of Items of Gross Income | 02/17/2006 | ||
|
LAC 61:I.1175
|
Definition of Separate Corporation Basis | 02/17/2006 | ||
|
LAC 61:I.1115
|
Corporation Income Tax | 02/17/2006 | ||
|
LAC 61:I.1114
|
Modifications to Federal Gross Income | 02/17/2006 | ||
|
LAC 61:I.1311
|
Annual Retirement Income Exemption | 02/17/2006 | ||
|
LAC 61:III:1101
|
Donations to the Louisiana Military Family Assistance Fund | 12/20/2005 | ||
|
LAC 61:III.301-335
|
Department adopts a rule governing Alternative Dispute Resolution. | 06/01/2005 | ||
|
LAC 61:I.4301
|
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 | 03/24/2005 | ||
|
LAC 61:I.306
|
Corporation Franchise Tax Allocation of Taxable Capital | 03/20/2005 | ||
|
LAC 61:I.1134
|
Corporation Income Tax Determination of Louisiana Apportionment Percent | 03/20/2005 | ||
|
LAC 61:I.4906
|
Signature Alternatives for Preparers | 03/20/2005 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 02/20/2005 | ||
|
LAC 61:I.4420
|
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Certain Trucks, Trailers, and Contract Carrier Busses Used at Least 80% of the Time in Interstate Commerce | 02/04/2005 | ||
|
LAC 61:I.4416
|
Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items | 02/04/2005 | ||
|
LAC 61:I.4418
|
Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events | 02/04/2005 | ||
|
LAC 61:I.4404
|
Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops | 02/04/2005 | ||
|
LAC 61:I.4406
|
Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets | 02/04/2005 | ||
|
LAC 61:I.4407
|
Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations | 02/04/2005 | ||
|
LAC 61:I.4408
|
Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides | 02/04/2005 | ||
|
LAC 61:I.4409
|
Amending the Rule Concerning the State and Local Sales Tax Exemption for the Amounts Paid by Motion Picture Theatres to Distributing Agencies for the Use of Films | 02/04/2005 | ||
|
LAC 61:I.4410
|
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State | 02/04/2005 | ||
|
LAC 61:I.4357
|
Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business | 02/04/2005 | ||
|
LAC 61:I.4361
|
Amending the Rule Concerning the Requirement that Wholesalers and Jobbers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities | 02/04/2005 | ||
|
LAC 61:I.4373
|
Amending the Rule Concerning Procedures that Must Be Followed by Nonresident Contractors to Comply With the Contract Registration and Bond Requirements of R.S. 47:9, 47:306(D), 47:337.18, and 47:337.19 | 02/04/2005 | ||
|
LAC 61:I.4365
|
Amending the Rule Concerning R.S. 47:312 that Authorizes the Secretary of Revenue and Local Tax Collectors to Attach Property Upon Which Sales or Use Tax, Interest, and Penalty Is Not Paid | 02/04/2005 | ||
|
LAC 61:I.4367
|
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Collectors to Institute Judicial Proceedings Barring Delinquent Taxpayers From Further Pursuit of Business | 02/04/2005 | ||
|
LAC 61:I.4369
|
Amending the Rule Concerning the Credit or Refund of State and Local Sales Tax That Is Authorized On Sales Returned to Dealers and On Uncollectible Accounts | 02/04/2005 | ||
|
LAC 61:I.4371
|
Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters | 02/04/2005 | ||
|
LAC 61:I.4402
|
Amending the Rule Concerning the Exemption From State and Local Lease and Rental Tax for Helicopters Used in the Exploration for or the Production of Minerals | 02/03/2005 | ||
|
LAC 61:I.4363
|
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies | 02/02/2005 | ||
|
LAC 61:I.4359
|
Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities | 02/02/2005 | ||
|
LAC 61:I.4355
|
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Determine the Amount of State and Local Sales Tax that Is Due in Certain Cases | 02/02/2005 | ||
|
LAC 61:I.4413
|
Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations | 02/02/2005 | ||
|
LAC 61:I.309
|
Due Date, Payment, and Reporting of Tax | 01/20/2005 | ||
|
LAC 61:I.1148
|
Corporation Returns | 12/20/2004 | ||
|
LAC 61:I.4351
|
Concerning the Filing of Tax Returns and the Payment of Taxes | 12/17/2004 | ||
|
LAC 61:I.4311
|
Concerning Dealers’ Treatment of Sales Taxes That They Must Collect | 12/17/2004 | ||
|
LAC 61:I.4307
|
Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels | 12/17/2004 | ||
|
LAC 61:I.4401
|
Concerning the Sales Tax Exemptions Provided By La. Stat. Ann. § 47:305, Indicating Whether Each Exemption Applies to Both State and Local Sales Tax, or to Only State Sales Tax | 12/17/2004 | ||
|
LAC 61:I.4301
|
Concerning Definitions of Terms Used In the Sales Tax Statutes | 12/17/2004 | ||
|
LAC 61:I.4303
|
Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions | 12/17/2004 | ||
|
LAC 61:I.1124
|
Net Operating Loss Deduction | 11/18/2004 | ||
|
LAC 61: I 1355
|
Suspension and Denial of Renewal of Drivers Licenses | 10/20/2004 | ||
|
LAC 61:I.4301
|
Concerning R.S. 47:301(14)(e) that Defines Sales Taxable Services to Include the Furnishing of Laundry, Cleaning, Pressing, and Dyeing Services, and the Cleaning and Renovation of Clothing, Furs, Carpets and Rugs | 06/25/2004 | ||
|
LAC 61:I.1351
|
Suspension, Revocation, or Denial of Hunting and Fishing Licenses | 05/20/2004 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien;Fees | 05/20/2004 | ||
|
LAC 61:I.4403
|
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 | 05/19/2004 | ||
|
LAC 61:I.4313
|
Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund | 05/19/2004 | ||
|
LAC 61:I.320
|
Books of the Corporation | 04/20/2004 | ||
|
LAC 61:I.301-317
|
Repromulgation of Corporation Franchise Tax Rules | 03/20/2004 | ||
|
LAC 61:I.1520
|
Withholding by Professional Athletic Teams | 01/20/2004 | ||
|
LAC 42:I.1775
|
Charitable Gaming Progressive Pull-Tabs | 12/20/2003 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 12/20/2003 | ||
|
LAC 61:I.4307B
|
Amending the Rule Relative to the Collection of Sales Taxes on Vehicles, to Remove Language Within the Former Rule that Provided for the Collection by Vehicle Rentors of a Local Sales Tax Recovery Surcharge | 10/20/2003 | ||
|
LAC 61:I.4401
|
Concerning the Sales and Use Taxation of Food Products | 08/20/2003 | ||
|
LAC 61:I.1310
|
Individual Income Tax Tables | 08/20/2003 | ||
|
LAC 61:I.305
|
Surplus and Undivided Profits – Definitions of Reserves and Assets | 08/20/2003 | ||
|
LAC 61:III.2101
|
Penalty Waiver | 06/20/2003 | ||
|
LAC 61:I.2903.A
|
Severance Tax – Definition of Payout | 06/20/2003 | ||
|
LAC 61:I.4420
|
Sales Tax Exemption Provided by R.S. 47:305.50(A) for Certain Large Trucks, Trailers and Contract Carrier Busses Operating 80% of The Time in Interstate Commerce | 02/20/2003 | ||
|
LAC 61:I.4301
|
Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes | 02/20/2003 | ||
|
LAC 61:I.1306
|
Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons | 01/20/2003 | ||
|
LAC 61:I.4301
|
Definition of Furnishing Cold Storage Space for Sales Tax Purposes | 12/20/2002 | ||
|
LAC 61:I.4301
|
Definition of the Term "Lease or Rental" for Sales Tax Purposes | 12/20/2002 | ||
|
LAC 61:I.4301
|
Definition of the Term "Person" for Sales and Use Tax Purposes | 12/20/2002 | ||
|
LAC 61:I.3363
|
Use of Dyed Special Fuel By Fire Trucks | 11/20/2002 | ||
|
LAC 61:I.4913
|
Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. | 11/20/2002 | ||
|
LAC 61:I.305
|
Surplus and Undivided Profits | 09/20/2002 | ||
|
LAC 61:I.4301
|
Definition of the Term "Sale" for Sales Tax Purposes | 06/20/2002 | ||
|
LAC 61:I.1505
|
Electronic Systems for Withholding Exemption Certificates | 06/20/2002 | ||
|
LAC 61:I.1515
|
Magnetic Media Label Requirements | 06/20/2002 | ||
|
LAC 61:I.1307
|
Federal Income Tax Deduction | 05/20/2002 | ||
|
LAC 61:I.5101
|
Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement. | 04/20/2002 | ||
|
LAC 61:I.1401
|
Partnership Composite Return and Payment Requirements | 04/19/2002 | ||
|
LAC 61:I.4908
|
Insufficient Funds Checks as They Relate to Payments Under Protest | 02/20/2002 | ||
|
LAC 61:I.1302
|
Nonresident Net Operating Losses | 01/18/2002 | ||
|
LAC 61:I.1304
|
Nonresident Apportionment of Compensation | 01/18/2002 | ||
|
LAC 61:I.309
|
Franchise Tax Due Date | 01/18/2002 | ||
|
LAC 61:I.1303
|
Application of Louisiana Individual Income Tax to Native Americans | 12/20/2001 | ||
|
LAC 61:I.4301
|
Definition of the Term "Sales Price" for Sales and Use Tax Purposes | 10/20/2001 | ||
|
LAC 61:I.1902
|
Inventory Tax Credit | 10/19/2001 | ||
|
LAC 61:I.4911
|
Filing and Payment Dates | 08/20/2001 | ||
|
LAC 61:I.4905
|
Signature Alternatives | 07/20/2001 | ||
|
LAC 61:I.4313
|
Administration of Claims Against the Manufactured and Mobile Home Settlement Fund | 07/01/2001 | ||
|
LAC 61:III.2101
|
Waiver of Delinquent Penalty | 06/20/2001 | ||
|
LAC 61:III.101
|
Policy Statements | 02/20/2001 | ||
|
LAC 61:I.4909
|
Refund Claims | 01/20/2000 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 12/20/1999 | ||
|
LAC 61:I.4905
|
Signature Alternatives | 02/20/1999 | ||
Emergency Rules
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
LAC 42:I.1722
|
Limited Raffle Licenses | 02/29/2024 | ||
|
LAC 61:I.1312
|
Net Capital Gains Deduction | 01/01/2024 | ||
|
LAC 42:I.1722
|
Limited Raffle Licenses | 09/01/2023 | ||
|
LAC 61:I.1357
|
Income Exemption for Digital Nomads | 12/21/2022 | ||
|
LAC 61:I.1501
|
Income Tax Withholding Tables | 01/01/2022 | ||
|
LAC 61:I.1515
|
Withholding Tax Statements and Returns—Electronic Filing Requirements | 12/01/2021 | ||
|
LAC 61:I.1525
|
Income Tax Withholding on Gaming Winnings | 10/08/2021 | ||
|
LAC 61:I.1525
|
Income Tax Withholding on Gaming Winnings | 09/05/2021 | ||
|
LAC 61:I.1919
|
Frontline Workers COVID-19 Hazard Pay Rebate Program | 09/16/2020 | ||
|
LAC 61:I.1919
|
Frontline Workers COVID-19 Hazard Pay Rebate Program | 07/13/2020 | ||
|
LAC 61:I.1501
|
Income Tax Withholding Tables | 02/09/2018 | ||
|
LAC 61:III.1701
|
Administrative Fees | 11/14/2015 | ||
|
LAC 61:I.4919
|
Installment Agreement for Payment of Tax; Fees | 11/14/2015 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien; Fees | 11/14/2015 | ||
|
LAC 61:I.4919
|
Installment Agreement for Payment of Tax; Fees | 07/17/2015 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien; Fees | 07/17/2015 | ||
|
LAC 61:III.1701
|
Administrative Fees | 07/17/2015 | ||
|
LAC 61:I.4915
|
Louisiana Tax Delinquency Amnesty Act of 2014 | 09/22/2014 | ||
|
LAC 61:I.1912
|
Alternative Fuel Tax Credit | 04/27/2012 | ||
|
LAC 61:III.2501
|
Individual Income Tax Filing Extensions | 03/20/2012 | ||
|
LAC 61:III.2503
|
Corporation Income and Franchise Tax Filing Extensions | 03/20/2012 | ||
|
LAC 61:I.4910
|
Electronic Funds Transfer | 02/20/2012 | ||
|
LAC 61:I.1515
|
Withholding Tax Statements and Returns?Electronic Filing Requirements | 02/20/2012 | ||
|
LAC 61:I.1907
|
Income Tax Credits for Wind or Solar Energy Systems | 08/25/2011 | ||
|
LAC 61:III.1525
|
Electronic Filing Requirements for Oil or Gas Severance Tax | 02/02/2011 | ||
|
LAC 61:IIII.1527
|
Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund | 11/19/2010 | ||
|
LAC 64:I:5401
|
Concerning the Service Charge on Sales of Prepaid Wireless Telecommunications Services Authorized by Act 531 of the 2009 Regular Session of the Louisiana Legislature (12/23/2009) | 12/23/2009 | ||
|
LAC 61:I.4912
|
Concerning the Louisiana Tax Delinquency Amnesty Act of 2009 and the tax amnesty program to be conducted by the Department of Revenue during the months of September and October 2009 | 08/04/2009 | ||
|
LAC 61:I.4425
|
Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies | 08/04/2009 | ||
|
LAC 61:III.2501
|
Individual Income Tax Filing Extensions | 12/29/2008 | ||
|
LAC 61:I.1911.1
|
Application of the New Markets Tax Credit Cap for 2009 | 12/19/2008 | ||
|
LAC 61:III:2501
|
Individual Income Tax Filing Extensions | 11/26/2008 | ||
|
LAC 61:I.1907
|
Wind or Solar Energy Systems Tax Credits | 06/20/2008 | ||
|
LAC 61:I.1907
|
Wind or Solar Energy Systems Tax Credits | 06/20/2008 | ||
|
LAC 61:III.1511
|
Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period | 05/29/2008 | ||
|
LAC 61:I.4423
|
Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies | 03/20/2008 | ||
|
LAC 61:III:1532
|
Payment of Taxes by Credit or Debit Cards; Other | 01/18/2008 | ||
|
LAC 61:I.1305
|
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises | 12/20/2007 | ||
|
LAC 61:I.5302
|
Issuance and Cancellation of a Lien; Fees | 02/22/2007 | ||
|
LAC 61:I.1195
|
Health Insurance Credit for Contractors of Public Works | 02/17/2006 | ||
|
LAC 61:I:4301
|
Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants | 02/01/2006 | ||
|
LAC 61:I.601
|
Presidential Disaster Relief Credits | 01/19/2006 | ||
|
LAC 61:I.1311
|
Annual Retirement Income Exemption for Individuals 65 or Older | 11/20/2005 | ||
|
LAC 61:I.4301
|
Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion | 10/28/2005 | ||
|
LAC 61:III.2111
|
Emergency Rule—Interest Waiver and Filing Extensions Following Disasters | 10/20/2005 | ||
|
LAC 61:I.4373
|
Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements | 10/13/2005 | ||
|
LAC 61:I.4371
|
Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters | 09/08/2005 | ||
|
LAC 61:I.4301
|
Hurricane Katrina—Hotel Sales Tax Exclusion | 09/01/2005 | ||
|
LAC 61:I.4906
|
Emergency Rule Concerning Signature Alternative for Preparers | 12/20/2004 | ||
|
LAC 61:I.4301
|
Emergency Rule Concerning the Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 | 07/02/2004 | ||
|
LAC 61:I.1520
|
Emergency Rule Concerning Withholding by Professional Athletic Teams (also see the Notice of Intent) | 10/20/2003 | ||
|
LAC 42:I.1775
|
Emergency Rule Concerning Progressive Pull-Tabs | 08/15/2003 | ||
|
LAC 61:I.4913
|
Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. | 05/20/2002 | ||
Summary Report Notices
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
LAC 61:I.1115
|
Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees | 03/09/2018 | ||
|
LAC 61:I.5302
|
Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees | 01/07/2016 | ||
|
LAC 61:III.1701
|
Regulation Summary Report Notice Administrative Fees | 01/07/2016 | ||
|
LAC 61:I.4919
|
Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees | 01/07/2016 | ||
|
LAC 61:I.1912
|
Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit | 02/06/2015 | ||
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LAC 61:III.2101
|
Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver | 02/04/2015 | ||
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LAC 61:III.2103
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Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement | 02/04/2015 | ||
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LAC 61:I.4915
|
Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014 | 12/15/2014 | ||
Annual Rulemaking Reports
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
Annual Rulemaking Reports
|
2022 LDR Yearly Rule-Making Action Report | 03/14/2023 | ||
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Annual Rulemaking Reports
|
2021 LDR Yearly Rule-Making Action Report | 03/04/2022 | ||
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Annual Rulemaking Reports
|
2020 LDR Yearly Rule-Making Action Report | 03/19/2021 | ||
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Annual Rulemaking Reports
|
2019 LDR Yearly Rule-Making Action Report | 02/12/2020 | ||
|
Annual Rulemaking Reports
|
2018 LDR Yearly Rule-Making Action Report | 03/12/2019 | ||
Potpourri
| Code | Title | Date Issued | ||
|---|---|---|---|---|
|
LAC 61:I.5501
|
Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501) | 12/20/2023 | ||
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Potpourri
|
Substantive Hearing Notice—Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes (LAC 61:III.1539-1546) | 11/20/2020 | ||
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Potpourri
|
Notice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature | 08/20/2019 | ||