I have a construction contract based on a state sales tax rate of 4.45%. What are my options?


La. R.S. 47:305.11 exempts construction contracts from the new 0.55% sales tax levy if certain conditions are met. The contract must have been bid based on the old tax rate (before December 4, 2024), and it must be entered into and reduced to writing prior to or within 90 days of the tax increase. Contractors who meet all of the requirements must fill out Form R-1075 and submit it to the LDR along with a copy of the signed contract.


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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