Are there any changes to the provision governing property located inside a foreign trade zone (FTZ)?


Yes. For taxable periods beginning on or after January 1, 2025, moveable property located in United States custom-bonded warehouses and foreign trade zones in Louisiana can no longer be treated as being located outside of Louisiana. That property will be considered located inside Louisiana income tax apportionment purposes.


Filing Dates


News & Announcements

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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