State tax relief available in Louisiana following Hurricane Ida

September 10, 2021

BATON ROUGE – As the recovery period following Hurricane Ida continues, several forms of state tax and disaster relief are available to individual and business taxpayers in Louisiana. Information about all of these provisions is available at www.revenue.louisiana.gov/HurricaneIda.

Tax Filing Extensions

The Louisiana Department of Revenue is granting automatic filing extensions to taxpayers whose homes, principal places of business, critical tax records or paid tax preparers are located in the following parishes affected by Hurricane Ida:

1. Ascension
2. Assumption
3. East Baton Rouge
4. East Feliciana
5. Iberia
6. Iberville
7. Jefferson
8. Lafourche
9. Livingston
10. Orleans
11. Plaquemines
12. Pointe Coupee
13. St. Bernard
14. St. Charles
15. St. Helena
16. St. James
17. St. John the Baptist
18. St. Martin
19. St. Mary
20. St. Tammany
21. Tangipahoa
22. Terrebonne
23. Washington
24. West Baton Rouge
25. West Feliciana

For excise, franchise, income, severance and withholding taxes with original or extended due dates on or after Aug. 26, 2021, and before Jan. 3, 2022, the automatic extended due date is Jan. 3, 2022.

This is an extension to file the applicable tax returns, but not an extension to pay any taxes due. Payments submitted after the original deadlines are subject to penalties and interest.

Read Revenue Information Bulletin 21-024 for more information.

Natural Disaster Sales Tax Refunds

Individuals may be eligible for state sales tax refunds for personal property destroyed in a natural disaster. The natural disaster must have occurred in an area of Louisiana subsequently declared a federal disaster area.

The person claiming the loss must be the owner of the property, and the property must have been moveable at the time of its purchase and at the time of its destruction. Examples of property eligible for a sales tax refund include clothing, furniture, electronics, recreational equipment used at home and appliances not permanently attached to a house or building. Refunds are limited to items not covered by insurance or any other type of reimbursement.

The natural disaster sales tax refund is available to individual Louisiana residents only. Property owned by corporations, partnerships or any type of business does not qualify.

For more information, read the instructions on the Natural Disaster Claim for Refund.

Waiver of Dyed Diesel Fuel Penalty

Following an announcement by the Internal Revenue Service granting dyed diesel fuel penalty relief in Louisiana due to Hurricane Ida, the Louisiana Department of Revenue is also waiving the state diesel fuel penalty for selling or using tax-exempt dyed diesel fuel. This relief period coincides with that of the IRS, beginning on Aug. 29, 2021, and remaining in effect through Sept. 15, 2021.

Read Revenue Information Bulletin 21-022 for more information.

Expedited Licensure for Importation of Gasoline & Diesel Fuel

With the availability of gasoline and diesel fuel disrupted by Hurricane Ida, the Louisiana Department of Revenue is streamlining the process for obtaining a license to import those fuels into the state. Until supplies reach pre-hurricane levels, any business seeking to import those fuels into Louisiana can submit an application request to [email protected]. The department will also temporarily waive the requirement for applicants to furnish a bond. Licensees still must file and pay all required taxes and inspection fees.

Read Revenue Information Bulletin 21-023 for more information.

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