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Policy Information Documents

Adopted Rules

Severance Tax Returns— Electronic Filing and Payment Requirements

61:III.1525

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

Tobacco Tax

LAC 61:I.5101-5115

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

Tax Credit Documentation Requirements

LAC 61:I.1001 and 1302

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

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

LAC 61:III.1549 and 1550

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

Restaurant Oyster Shell Recycling Tax Credit

LAC 61:I.1933

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

Limited Raffle Licenses

LAC 42:I.1722

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Open Meetings via Electronic Means

LAC 61:III.201, 203, 205, and 207

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

Net Capital Gains Deduction

LAC 61:I.1312

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

Partnership Filing Requirements

LAC 61:I.1402

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

Income Tax Return Filing Extensions

LAC 61:III.2503

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

Adoption of Unrelated Infant Tax Credit

LAC 61:I.1931

Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024

Income Exemption for Digital Nomads

LAC 61:I.1357

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

Electric and Hybrid Vehicles

LAC 61:I.5501

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

Collection Fee

LAC 61:III.3101

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

Articles and Products Made of Tobacco and Tobacco Substitutes

LAC 61:I.5105

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

Income Tax Return Filing Extensions

LAC 61:III.2501, 2503, 2505 and 2507

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)

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

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1122, 1124, and 1125

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

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929

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.

Manufacturer’s Net Invoiced Price

LAC 61:I.5103

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.

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

LAC 61.III.1533 and 1534

Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products.

Mobile Workforce Exemption

LAC 61:I.1923

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Individual Income Tax Tables and Withholding Tables

LAC 61:I.1310 and LAC 61:I.1501

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

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515

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

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

LAC 61:III.1507 and 2505

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

Nonresident Professional Athletes

LAC 61:I.1304, 1305, 1520 and 61:III.1527

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

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

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

Louisiana Youth Jobs Tax Credit

LAC 61:I.1921

Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

LAC 61:I.4427

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

LAC 61:III.1547 and 1548

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

Claim for Refund Requirements

LAC 61:I.4909

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.

LAC 61:III.2121-2125

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.

Installment Agreement for Payment of Tax

LAC 61:I.4919

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.

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

LAC 61:III.1539-1546

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

Election of Pass-Through Entities

LAC 61:I.1001

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

LAC 61:III.1537 and 1538

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

Policy Statements and Guidance

LAC 61:III.2901 and 2903

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

Small Town Health Professionals Credit

LAC 61:I.1915

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Individual and Fiduciary Income Tax Filing Extensions

LAC 61:III.2501 and 2507

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

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

LAC 61:I.4914

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

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

LAC 61:III.1533 and 1534

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

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

LAC 61:I.1135; LAC 61:I.1136

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

Louisiana Rehabilitation of Historic Structures Tax Credit

LAC: 61:I.1917

Proposes to adopt LAC 61:I.1917 relative to the Historic Rehabilitation Tax Credit. Anticipated Effective Date: November 20, 2018

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

LAC 61:I.4301, 4404, and 4408

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Small Town Health Professionals Credit

LAC 61:I:1915

Proposes to adopt LAC 61:I.1915 relative to the Small Town Health Professionals credit. Anticipated Effective Date: September 20, 2018

Telecommunication Tax for the Deaf—Electronic Filing Requirements

LAC 61:III.1529

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

Income Tax Withholding Tables

LAC 61:I.1501

Proposes to amend LAC 61:I.1501 relative to individual income tax withholding tables and formulas. Anticipated Effective Date: June 20, 2018

Mandatory Electronic Filing of Tax Returns and Payments

LAC 61:I.1515; LAC 61:III.Chapter 15

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

Electronic Progressive Mega Jackpot Bingo

LAC 42:I.Chapter 17

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115

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

Installment Agreement for Tax

LAC 61:I.4919

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

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

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

Administrative Fees

LAC 61:III.1701

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

New Markets Jobs Act – Premium Tax Credit

LAC 61:I.1912

Penalty Waiver

LAC 61:III.2101

Voluntary Disclosure Agreements

LAC 61:III.2103

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907

Remittance of Tax Under Protest, Suits, or Petitions to Recover

LAC 61:I.4907

Filing Extensions for Partnerships Filing Composite Returns

LAC 61:III.2505

Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions

LAC 61:I.1401

Income – Withholding Tax – Payment

LAC 61:I.1516

Withholding by Professional Athletic Teams

LAC 61:I.1520

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907

Individual Income Tax Filing Extensions

LAC 61:III:2501

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503

Alternative Fuel Tax Credit

LAC 61:I.1913

Withholding Tax Statements and Returns – Electronic Filing Requirements

LAC 61:I.1515

Electronic Funds Transfer

LAC 61:I.4910

Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property

LAC 61:I.4372

Certain Self-Propelled Vehicles Removed from Inventory

LAC 61:I.4415

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525

Louisiana New Markets Tax Credit

LAC 61:I.1911

LAC 61:III.1527

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I:1125

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907

National Center for Construction Education and Research Apprenticeship Tax Credits

LAC 61:I.1909

Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010)

LAC 61:I.4401.D.3

Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010)

LAC 61:IIII.1525

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)

LAC 61:I.4401(G)(2)

Corporation and Income Tax Filing Return Filing Extensions

LAC 61:III:2503

Extension of Time to File; Waiver of Interest (LAC 61:I.1701)

LAC 61:I.1701

Individual Income Tax Tables

LAC 61:I.1310

Income Tax Withholding Electronic Filing Requirements

LAC 61:I.1515

Income Tax Withholding Tables

LAC 61:I:1501

Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009)

LAC 61:I.4420

Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009)

LAC 61:III.1513-1523

Policy Statements

LAC 61:III.101

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2116

Individual Income Tax Filing Extensions

LAC 61:III:2501

Income Tax Withholding Tables

LAC 61:I:1501

Designation of Tax Matters Person

LAC 61:III.501

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907

Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511

Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies

LAC 61:I.4423

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501

Drug Free Workplace and Drug Testing

LAC 61:I.101

Payment of Taxes by Credit or Debit Cards; Other

LAC 61:III:1532

Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises

LAC 61:I:1305

School Readiness Tax Credits

LAC 61:I.1903

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501

Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax

LAC 61:I.4351

Exemption from Tax on Corporations

LAC 61:I.1140

Partnerships Composite Returns and Payments

LAC 61:I.1401

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

Taxes Not Deductible

LAC 61:I.1122

Interest Abatement and Compromise

LAC 61:III:2115

Presidential Disaster Relief Credits

LAC 61:I.601

Concerning Deposits to the Telephone Company Property Assessment Relief Fund

LAC 61:I.1905

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

LAC 61:I.4301

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195

Presidential Disaster Relief Credits

LAC 61:I.601

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130

Determination of Louisiana Apportionment Percent

LAC 61:I.1134

Corporation Franchise Tax – Allocation of Taxable Capital

LAC 61:I.306

Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes

LAC 61:I.4301

Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371

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

LAC 61:I.4373

Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment

LAC 61:I.4412

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III:2111

Modifications to Federal Gross Income

LAC 61:I.1114

Corporation Income Tax

LAC 61:I.1115

Segregation of Items of Gross Income

LAC 61:I.1128

Definition of Separate Corporation Basis

LAC 61:I.1175

Annual Retirement Income Exemption

LAC 61:I.1311

Donations to the Louisiana Military Family Assistance Fund

LAC 61:III:1101

Department adopts a rule governing Alternative Dispute Resolution.

LAC 61:III.301-335

Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

LAC 61:I.4301

Corporation Income Tax Determination of Louisiana Apportionment Percent

LAC 61:I.1134

Corporation Franchise Tax Allocation of Taxable Capital

LAC 61:I.306

Signature Alternatives for Preparers

LAC 61:I.4906

Electronic Funds Transfer

LAC 61:I.4910

Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business

LAC 61:I.4357

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

LAC 61:I.4361

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

LAC 61:I.4365

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

LAC 61:I.4367

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

LAC 61:I.4369

Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371

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

LAC 61:I.4373

Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops

LAC 61:I.4404

Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets

LAC 61:I.4406

Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations

LAC 61:I.4407

Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides

LAC 61:I.4408

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

LAC 61:I.4409

Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State

LAC 61:I.4410

Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items

LAC 61:I.4416

Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events

LAC 61:I.4418

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

LAC 61:I.4420

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

LAC 61:I.4402

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

LAC 61:I.4355

Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities

LAC 61:I.4359

Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies

LAC 61:I.4363

Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations

LAC 61:I.4413

Due Date, Payment, and Reporting of Tax

LAC 61:I.309

Corporation Returns

LAC 61:I.1148

Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions

LAC 61:I.4303

Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels

LAC 61:I.4307

Concerning Dealers’ Treatment of Sales Taxes That They Must Collect

LAC 61:I.4311

Concerning the Filing of Tax Returns and the Payment of Taxes

LAC 61:I.4351

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

LAC 61:I.4401

Net Operating Loss Deduction

LAC 61:I.1124

Suspension and Denial of Renewal of Drivers Licenses

LAC 61: I 1355

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

LAC 61:I.4301

Suspension, Revocation, or Denial of Hunting and Fishing Licenses

LAC 61:I.1351

Issuance and Cancellation of a Lien;Fees

LAC 61:I.5302

Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund

LAC 61:I.4313

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

LAC 61:I.4403

Books of the Corporation

LAC 61:I.320

Repromulgation of Corporation Franchise Tax Rules

LAC 61:I.301-317

Withholding by Professional Athletic Teams

LAC 61:I.1520

Charitable Gaming Progressive Pull-Tabs

LAC 42:I.1775

Electronic Funds Transfer

LAC 61:I.4910

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

LAC 61:I.4307B

Individual Income Tax Tables

LAC 61:I.1310

Surplus and Undivided Profits – Definitions of Reserves and Assets

LAC 61:I.305

Concerning the Sales and Use Taxation of Food Products

LAC 61:I.4401

Severance Tax – Definition of Payout

LAC 61:I.2903.A

Penalty Waiver

LAC 61:III.2101

Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes

LAC 61:I.4301

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

LAC 61:I.4420

Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons

LAC 61:I.1306

Income Tax Withholding Tables

LAC 61:I.1501

Definition of the Term "Person" for Sales and Use Tax Purposes

LAC 61:I.4301

Use of Dyed Special Fuel By Fire Trucks

LAC 61:I.3363

Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.

LAC 61:I.4913

Surplus and Undivided Profits

LAC 61:I.305

Electronic Systems for Withholding Exemption Certificates

LAC 61:I.1505

Magnetic Media Label Requirements

LAC 61:I.1515

Definition of the Term "Sale" for Sales Tax Purposes

LAC 61:I.4301

Federal Income Tax Deduction

LAC 61:I.1307

Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement.

LAC 61:I.5101

Partnership Composite Return and Payment Requirements

LAC 61:I.1401

Insufficient Funds Checks as They Relate to Payments Under Protest

LAC 61:I.4908

Nonresident Net Operating Losses

LAC 61:I.1302

Nonresident Apportionment of Compensation

LAC 61:I.1304

Franchise Tax Due Date

LAC 61:I.309

Application of Louisiana Individual Income Tax to Native Americans

LAC 61:I.1303

Definition of the Term "Sales Price" for Sales and Use Tax Purposes

LAC 61:I.4301

Inventory Tax Credit

LAC 61:I.1902

Filing and Payment Dates

LAC 61:I.4911

Signature Alternatives

LAC 61:I.4905

Administration of Claims Against the Manufactured and Mobile Home Settlement Fund

LAC 61:I.4313

Waiver of Delinquent Penalty

LAC 61:III.2101

Policy Statements

LAC 61:III.101

Refund Claims

LAC 61:I.4909

Electronic Funds Transfer

LAC 61:I.4910

Signature Alternatives

LAC 61:I.4905

Annual Rulemaking Reports

2022 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports

2022 LDR Yearly Rule-Making Action Report

2021 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports

2021 LDR Yearly Rule-Making Action Report

2020 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports

2020 LDR Yearly Rule-Making Action Report

2019 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports

2019 LDR Yearly Rule-Making Action Report

2018 LDR Yearly Rule-Making Action Report

Annual Rulemaking Reports

2018 LDR Yearly Rule-Making Action Report

Emergency Rules

Income Tax Withholding Tables

LAC 61:I.1501

Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services

LAC 61:III.1551 and 1552

Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services

Limited Raffle Licenses

LAC 42:I.1722

Net Capital Gains Deduction

LAC 61:I.1312

Net Capital Gains Deduction

Limited Raffle Licenses

LAC 42:I.1722

Limited Raffle Licenses

Income Exemption for Digital Nomads

LAC 61:I.1357

Emergency Rule

Income Tax Withholding Tables

LAC 61:I.1501

Income Tax Withholding Tables

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515

Withholding Tax Statements and Returns– Electronic Filing Requirements

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

Income Tax Withholding on Gaming Winnings

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

Income Tax Withholding on Gaming Winnings

Frontline Workers COVID-19 Hazard Pay Rebate Program

LAC 61:I.1919

Frontline Workers COVID-19 Hazard Pay Rebate Program

LAC 61:I.1919

Adopts LAC 61:I.1919 to administer and implement, on an emergency basis, the provisions of Act No. 12 of the 2020 First Extraordinary Session of the Louisiana Legislature. This Emergency Rule is effective July 13, 2020, and will remain in effect for 120 days, unless renewed or revoked.

Income Tax Withholding Tables

LAC 61:I.1501

Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

Administrative Fees

LAC 61:III.1701

Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919

Provides the new fees and provisions to pay the tax due in installments provided by Act 130 (HB 774) of the 2015 Regular Session of the Louisiana Legislature.

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

Provides for 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.

Administrative Fees

LAC 61:III.1701

Adopts LAC 61:III.1701 by emergency process to collect fees as authorized by Act 130 (HB 774) of the 2015 Regular Session of the Louisiana Legislature.

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915

Alternative Fuel Tax Credit

LAC 61:I.1912

Individual Income Tax Filing Extensions

LAC 61:III.2501

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III.2503

Withholding Tax Statements and Returns?Electronic Filing Requirements

LAC 61:I.1515

Electronic Funds Transfer

LAC 61:I.4910

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525

LAC 61:IIII.1527

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)

LAC 64:I:5401

Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies

LAC 61:I.4425

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

LAC 61:I.4912

Individual Income Tax Filing Extensions

LAC 61:III.2501

Application of the New Markets Tax Credit Cap for 2009

LAC 61:I.1911.1

Individual Income Tax Filing Extensions

LAC 61:III:2501

Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511

Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies

LAC 61:I.4423

Payment of Taxes by Credit or Debit Cards; Other

LAC 61:III:1532

Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants

LAC 61:I:4301

Annual Retirement Income Exemption for Individuals 65 or Older

LAC 61:I.1311

Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion

LAC 61:I.4301

Emergency Rule—Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2111

Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements

LAC 61:I.4373

Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters

LAC 61:I.4371

Hurricane Katrina—Hotel Sales Tax Exclusion

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

LAC 61:I.4301

Emergency Rule Concerning Progressive Pull-Tabs

LAC 42:I.1775

Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.

LAC 61:I.4913

Nonemergency Rulemaking

Severance Tax Returns— Electronic Filing and Payment Requirements

61:III.1525

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

Tobacco Tax

LAC 61:I.5101-5115

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

Tax Credit Documentation Requirements

LAC 61:I.1001 and 1302

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

Installment Agreement for Payment of Tax

LAC 61:I.4919

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

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

LAC 61:III.1549 and 1550

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

Tax Credit Documentation Requirements

LAC 61:I.1902, 1903, and 1905

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

Restaurant Oyster Shell Recycling Tax Credit

LAC 61:I.1933

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

Limited Raffle Licenses

LAC 42:I.1722

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

Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property

LAC 61:I.4372

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Open Meetings via Electronic Means

LAC 61:III.201, 203, 205, and 207

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

Net Capital Gains Deduction

LAC 61:I.1312

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

Partnership Filing Requirements

LAC 61:I.1402

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

Income Tax Return Filing Extensions

LAC 61:III.2503

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

Adoption of Unrelated Infant Tax Credit

LAC 61:I.1931

Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024

Income Exemption for Digital Nomads

LAC 61:I.1357

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

Electric and Hybrid Vehicles

LAC 61:I.5501

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

Collection Fee

LAC 61:III.3101

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

Articles and Products Made of Tobacco and Tobacco Substitutes

LAC 61:I.5105

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

Apprenticeship Tax Credits

LAC 61:I.1909

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

Fresh Start Proper Worker Classification Initiative

LAC 61:III.2301

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.

Income Tax Return Filing Extensions

LAC 61:III.2501, 2503, 2505 and 2507

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)

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

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1122, 1124, and 1125

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

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929

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.

Manufacturer’s Net Invoiced Price

LAC 61:I.5103

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.

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

LAC 61.III.1533 and 1534

Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products.

Mobile Workforce Exemption

LAC 61:I.1923

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Individual Income Tax Tables and Withholding Tables

LAC 61:I.1310 and LAC 61:I.1501

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

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515

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

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

LAC 61:III.1507 and 2505

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

Nonresident Professional Athletes

LAC 61:I.1304, 1305, 1520 and 61:III.1527

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

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

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

Louisiana Youth Jobs Tax Credit

LAC 61:I.1921

Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

LAC 61:I.4427

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

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

LAC 61:III.1547 and 1548

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

Claim for Refund Requirements

LAC 61:I.4909

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.

LAC 61:III.2121-2125

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.

Installment Agreement for Payment of Tax

LAC 61:I.4919

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.

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

LAC 61:III.1539-1546

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

Election of Pass-Through Entities

LAC 61:I.1001

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

LAC 61:III.1537 and 1538

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

Policy Statements and Guidance

LAC 61:III.2901 and 2903

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

Small Town Health Professionals Credit

LAC 61:I.1915

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Individual and Fiduciary Income Tax Filing Extensions

LAC 61:III.2501 and 2507

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

Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions

LAC 61:III.4425

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

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

LAC 61:I.4914

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

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

LAC 61:III.1533 and 1534

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

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

LAC 61:I.1135; LAC 61:I.1136

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

Louisiana Rehabilitation of Historic Structures Tax Credit

LAC: 61:I.1917

Proposes to adopt LAC 61:I.1917 relative to the Historic Rehabilitation Tax Credit. Anticipated Effective Date: November 20, 2018

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

LAC 61:I.4301, 4404, and 4408

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Small Town Health Professionals Credit

LAC 61:I:1915

Proposes to adopt LAC 61:I.1915 relative to the Small Town Health Professionals credit. Anticipated Effective Date: September 20, 2018

Telecommunication Tax for the Deaf—Electronic Filing Requirements

LAC 61:III.1529

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

Income Tax Withholding Tables

LAC 61:I.1501

Proposes to amend LAC 61:I.1501 relative to individual income tax withholding tables and formulas. Anticipated Effective Date: June 20, 2018

Mandatory Electronic Filing of Tax Returns and Payments

LAC 61:I.1515; LAC 61:III.Chapter 15

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

Electronic Progressive Mega Jackpot Bingo

LAC 42:I.Chapter 17

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115

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

Inventory Tax Credits

LAC 61:I.1902

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

Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee

LAC 61:I.1115

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

Sourcing of Sales other than Sales of Tangible Personal Property

LAC 61:I.1135

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Installment Agreement for Tax

LAC 61:I.4919

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

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

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

Administrative Fees

LAC 61:III.1701

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

Louisiana Tax Credit Registry

LAC 61:III.2701 & 2705

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

Notice of Intent

Severance Tax Returns— Electronic Filing and Payment Requirements

61:III.1525

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

Tobacco Tax

LAC 61:I.5101-5115

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

Tax Credit Documentation Requirements

LAC 61:I.1001 and 1302

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

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

LAC 61:III.1549 and 1550

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

Tax Credit Documentation Requirements

LAC 61:I.1902, 1903, and 1905

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

Restaurant Oyster Shell Recycling Tax Credit

LAC 61:I.1933

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

Limited Raffle Licenses

LAC 42:I.1722

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

Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property

LAC 61:I.4372

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Open Meetings via Electronic Means

LAC 61:III.201, 203, 205, and 207

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

Net Capital Gains Deduction

LAC 61:I.1312

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

Partnership Filing Requirements

LAC 61:I.1402

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

Income Tax Return Filing Extensions

LAC 61:III.2503

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

Adoption of Unrelated Infant Tax Credit

LAC 61:I.1931

Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024

Income Exemption for Digital Nomads

LAC 61:I.1357

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

Electric and Hybrid Vehicles

LAC 61:I.5501

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

Collection Fee

LAC 61:III.3101

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

Articles and Products Made of Tobacco and Tobacco Substitutes

LAC 61:I.5105

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

Apprenticeship Tax Credits

LAC 61:I.1909

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

Fresh Start Proper Worker Classification Initiative

LAC 61:III.2301

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.

Income Tax Return Filing Extensions

LAC 61:III.2501, 2503, 2505 and 2507

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)

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

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1122, 1124, and 1125

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

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929

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.

Manufacturer’s Net Invoiced Price

LAC 61:I.5103

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.

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

LAC 61.III.1533 and 1534

Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products.

Mobile Workforce Exemption

LAC 61:I.1923

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Individual Income Tax Tables and Withholding Tables

LAC 61:I.1310 and LAC 61:I.1501

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

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515

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

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

LAC 61:III.1507 and 2505

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

Nonresident Professional Athletes

LAC 61:I.1304, 1305, 1520 and 61:III.1527

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

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

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

Louisiana Youth Jobs Tax Credit

LAC 61:I.1921

Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

LAC 61:I.4427

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

LAC 61:III.1547 and 1548

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

Claim for Refund Requirements

LAC 61:I.4909

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.

LAC 61:III.2121-2125

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.

Installment Agreement for Payment of Tax

LAC 61:I.4919

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.

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

LAC 61:III.1539-1546

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

Election of Pass-Through Entities

LAC 61:I.1001

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

LAC 61:III.1537 and 1538

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

Policy Statements and Guidance

LAC 61:III.2901 and 2903

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

Small Town Health Professionals Credit

LAC 61:I.1915

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Individual and Fiduciary Income Tax Filing Extensions

LAC 61:III.2501 and 2507

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

Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions

LAC 61:III.4425

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

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

LAC 61:I.4914

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

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

LAC 61:III.1533 and 1534

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

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

LAC 61:I.1135; LAC 61:I.1136

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

Louisiana Rehabilitation of Historic Structures Tax Credit

LAC: 61:I.1917

Proposes to adopt LAC 61:I.1917 relative to the Historic Rehabilitation Tax Credit. Anticipated Effective Date: November 20, 2018

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

LAC 61:I.4301, 4404, and 4408

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Small Town Health Professionals Credit

LAC 61:I:1915

Proposes to adopt LAC 61:I.1915 relative to the Small Town Health Professionals credit. Anticipated Effective Date: September 20, 2018

Telecommunication Tax for the Deaf—Electronic Filing Requirements

LAC 61:III.1529

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

Income Tax Withholding Tables

LAC 61:I.1501

Proposes to amend LAC 61:I.1501 relative to individual income tax withholding tables and formulas. Anticipated Effective Date: June 20, 2018

Mandatory Electronic Filing of Tax Returns and Payments

LAC 61:I.1515; LAC 61:III.Chapter 15

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

Electronic Progressive Mega Jackpot Bingo

LAC 42:I.Chapter 17

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115

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

Inventory Tax Credits

LAC 61:I.1902

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

Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee

LAC 61:I.1115

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

Sourcing of Sales other than Sales of Tangible Personal Property

LAC 61:I.1135

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Public Registry of Motion Picture Investor Tax Credit Brokers

LAC 61:III.2701

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

Installment Agreement for Tax

LAC 61:I.4919

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

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

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

Administrative Fees

LAC 61:III.1701

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

Louisiana Tax Credit Registry

LAC 61:III.2701 & 2705

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

New Markets Job Act - Premium Tax Credit

LAC 61:I.1912

Penalty Waiver

LAC 61:III.2101

Voluntary Disclosure Agreement

LAC 61:III.2103

Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907

Remittance of Tax under Protest, Suit or Petitions to Recover

LAC 61:I.4907

New Markets Job Act – Premium Tax Credit

LAC 61:I.1912

Filing Extensions for Partnerships Filing Composite Returns

LAC 61:III.2505

Income Tax Credits for Solar Energy Systems

LAC 61:I.1907

Composite Payment Requirements; Exceptions

LAC 61:I.1401

Alternative Fuel Tax Credit

LAC 61:I.1913

Payment of Withholding Tax

LAC 61:I.1516

Withholding by Professional Athletic Teams

LAC 61:I.1520

Individual Income Tax Filing Extensions

LAC 61:III:2501

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503

Alternative Fuel Tax Credit

LAC 61:I.1913

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907

Withholding Tax Statements – Electronic Filing Requirements

LAC 61:I.1515

Certain Self-Propelled Vehicles Removed from Inventory

LAC 61:I.4415

Electronic Funds Transfer

LAC 61:I.4910

Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property

LAC 61:I:4372

Income Tax Credit for Wind or Solar Energy System

LAC 61:I.1907

Mandatory Electronic Filing of Tax Returns and Payment

LAC 61:III.1525

New Markets Tax Credit

LAC 61:I.1911

LAC 61:III.1527

Individual Income Tax Extension Payments

LAC 61:III.1503

Corporation Income and Franchise Tax Extension Payments

LAC 61:III.1505

Individual Income Tax Filing Extensions

LAC 61:III:2501

Corporation Income and Franchise Tax Filing Extensions

LAC 61:III:2503

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1125

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907

Income Tax Credits for Apprenticeship

LAC 61:I.1909

Income Tax Credits for Wind or Solar Energy Systems

LAC 61:I.1907

Electronic Filing Requirements for Oil or Gas Severance Tax

LAC 61:III.1525

Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)

LAC 61:I.4401.D.3

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)

LAC 64:I:4410

Individual Income Tax Tables

LAC 61:I.1310

Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements

LAC 61:I:1515

Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)

LAC 61:I:4313

Income Tax Withholding Tables

LAC 61:I.1501

Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)

LAC 61:III.1513-1523

Policy Statements

LAC 61:III.101

Individual Income Tax Filing Extensions

LAC 61:III:2501

Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce

LAC 61:I.4420

Income Tax Withholding Tables

LAC 61:I.1501

Designation of Tax Matters Person

LAC 61:III.501

Designation of Tax Matters Person

LAC 61:III.501

Wind or Solar Energy Systems Tax Credits

LAC 61:I.1907

Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period

LAC 61:III.1511

Louisiana New Markets Tax Credit

LAC 61:I.1911

Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies

LAC 61:I.4423

Requirement for Tax Preparers to File Income Tax Returns Electronically

LAC 61:III.1501

Louisiana New Markets Tax Credit

LAC 61:I.1911

Drug Free Workplace and Drug Testing

LAC 61:I.101

Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises

LAC 61:I.1305

Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008

LAC 61:III.1501

Sales Tax Returns and Payment of Tax

LAC 61:I.4351

Withholding Tax at the Source

LAC 61:I.1115

Exemption from Tax on Corporations

LAC 61:I.1140

Partnership Composite Returns and Payments

LAC 61:I.1401

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

Taxes Not Deductible

LAC 61:I.1122

Interest Abatement and Compromise

LAC 61:III:2115

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

LAC 61:I.4304

Extension of time allowed for filing certifications for reduced oil and gas severance tax rates

LAC 61:I.2903

Oilfield Site Restoration Fee

LAC 61:I.5301

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195

Presidential Disaster Relief Credits

LAC 61:I.601

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130

Determination of Louisiana Apportionment Percent

LAC 61:I.1134

Health Insurance Credit for Contractors of Public Works

LAC 61:I.1195

Allocation of Taxable Capital

LAC 61:I.306

Definition of Separate Corporation Basis

LAC 61:I.1175

Interest Waiver and Filing Extensions Following Disasters

LAC 61:III.2111

Modifications to Federal Gross Income

LAC 61:I.1114

Modifications to Deductions from Gross Income

LAC 61:I.1115

Segregation of Items of Gross Income

LAC 61:I.1128

Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1130

Donations to the Louisiana Military Family Assistance Fund

LAC 61:III.1101

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

LAC 61:I.4311

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

LAC 61:I.4351

Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions

LAC 61:II.101

Special Adjustments by the Secretary

LAC 61:I.1138

Corporation Franchise Tax Allocation of Taxable Capital

LAC 61:I.306

Signature Alternative for Preparers

LAC 61:I.4906

Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004

LAC 61:I.4301

Electronic Funds Transfer

LAC 61:I.4910

Franchise Tax – Due Date, Payment, and Reporting of the Tax

LAC 61:I.309

Net Operating Loss Deduction

LAC 61:I.1124

Issuance and Cancellation of a Lien;Fees

LAC 61:I.5302.C.3

Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax

LAC 61:I.1351

Books of the Corporatation

LAC 61:I.320

Repromulgation of Corporation Income Tax Regulations

LAC 61:I.1115-1189

Repromulgation of Corporation Franchise Tax Regulations

LAC 61:I.301-313 and 317

Withholding by Professional Athletic Teams (also see the Emergency Rule)

LAC 61:I.1520

Progressive Pull-Tabs

LAC 42:I.1775

Corporation Returns

LAC 61:I.1148

Electronic Funds Transfer

LAC 61:I.4910

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

LAC 61:I.4353

Proposed Amendment to the Rule 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

LAC 61:I.4403

Department proposes rule providing tax tables for individual income tax.

LAC 61:I.1310

Department proposes rule concerning “reserves” and “assets” for corporation franchise tax

LAC 61:I.305

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.

LAC 61:III.2101

Alternative Dispute Resolution

LAC 61:III.301-335

Definition of <i>Payout</i> for Severance Tax Purposes

LAC 61:I.2903

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.

LAC 61:III.2101

Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources

LAC 61:I.1131

Potpourri

Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)

LAC 61:I.5501

Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)

Electric and Hybrid Vehicles

LAC 61:I.5501

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

Mobile Workforce Exemption

LAC 61:I.1923

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

Substantive Hearing Notice—Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes (LAC 61:III.1539-1546)

Potpourri

Notice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature

Potpourri

Summary Report Notices

Tobacco Tax

LAC 61:I.5101-5115

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

Tax Credit Documentation Requirements

LAC 61:I.1001 and 1302

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

Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement

LAC 61:III.1549 and 1550

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

Tax Credit Documentation Requirements

LAC 61:I.1902, 1903, and 1905

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

Restaurant Oyster Shell Recycling Tax Credit

LAC 61:I.1933

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

Limited Raffle Licenses

LAC 42:I.1722

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Open Meetings via Electronic Means

LAC 61:III.201, 203, 205, and 207

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

Net Capital Gains Deduction

LAC 61:I.1312

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

Partnership Filing Requirements

LAC 61:I.1402

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

Income Tax Return Filing Extensions

LAC 61:III.2503

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

Adoption of Unrelated Infant Tax Credit

LAC 61:I.1931

Proposes to adopt LAC 61:I.1931 relative to the adoption of unrelated infant tax credit. Anticipated Effective Date: January 20, 2024

Income Exemption for Digital Nomads

LAC 61:I.1357

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

Electric and Hybrid Vehicles

LAC 61:I.5501

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

Collection Fee

LAC 61:III.3101

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

Articles and Products Made of Tobacco and Tobacco Substitutes

LAC 61:I.5105

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

Apprenticeship Tax Credits

LAC 61:I.1909

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

Fresh Start Proper Worker Classification Initiative

LAC 61:III.2301

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.

Income Tax Return Filing Extensions

LAC 61:III.2501, 2503, 2505 and 2507

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

Election of Pass-Through Entities

LAC 61:I.1001

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

Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams

LAC 61:I.601, LAC 61:I.1307, and LAC 61:I.1520(C)

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

Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years

LAC 61:I.1122, 1124, and 1125

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

Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions

LAC 61:I.1925, LAC 61:I.1927, LAC 61:I.1929

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.

Manufacturer’s Net Invoiced Price

LAC 61:I.5103

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.

Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers

LAC 61.III.1533 and 1534

Proposes to amend LAC 61.III.1533 and 1534, to mandate electronic filing and payment by retail dealers of vapor products.

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Individual Income Tax Tables and Withholding Tables

LAC 61:I.1310 and LAC 61:I.1501

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

Withholding Tax Statements and Returns—Electronic Filing Requirements

LAC 61:I.1515

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

Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns

LAC 61:III.1507 and 2505

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

Nonresident Professional Athletes

LAC 61:I.1304, 1305, 1520 and 61:III.1527

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

Income Tax Withholding on Gaming Winnings

LAC 61:I.1525

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

Louisiana Youth Jobs Tax Credit

LAC 61:I.1921

Proposes to adopt LAC 61:I.1921 relative to the Louisiana Youth Jobs Tax Credit. Anticipated Effective Date: March 20, 2022

Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

LAC 61:I.4427

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement

LAC 61:III.1547 and 1548

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

Claim for Refund Requirements

LAC 61:I.4909

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.

LAC 61:III.2121-2125

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.

Installment Agreement for Payment of Tax

LAC 61:I.4919

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.

Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes

LAC 61:III.1539-1546

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

Election of Pass-Through Entities

LAC 61:I.1001

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

LAC 61:III.1537 and 1538

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

Policy Statements and Guidance

LAC 61:III.2901 and 2903

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

Small Town Health Professionals Credit

LAC 61:I.1915

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

Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax

LAC 61:III.1535 and 1536

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

Individual and Fiduciary Income Tax Filing Extensions

LAC 61:III.2501 and 2507

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

Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions

LAC 61:III.4425

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

Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

LAC 61:I.4914

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

Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required

LAC 61:III.1533 and 1534

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

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

LAC 61:I.1135; LAC 61:I.1136

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

Louisiana Rehabilitation of Historic Structures Tax Credit

LAC: 61:I.1917

Proposes to adopt LAC 61:I.1917 relative to the Historic Rehabilitation Tax Credit. Anticipated Effective Date: November 20, 2018

Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer

LAC 61:I.4301, 4404, and 4408

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Small Town Health Professionals Credit

LAC 61:I:1915

Proposes to adopt LAC 61:I.1915 relative to the Small Town Health Professionals credit. Anticipated Effective Date: September 20, 2018

Telecommunication Tax for the Deaf—Electronic Filing Requirements

LAC 61:III.1529

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

Income Tax Withholding Tables

LAC 61:I.1501

Proposes to amend LAC 61:I.1501 relative to individual income tax withholding tables and formulas. Anticipated Effective Date: June 20, 2018

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115

Mandatory Electronic Filing of Tax Returns and Payments

LAC 61:I.1515; LAC 61:III.Chapter 15

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

Electronic Progressive Mega Jackpot Bingo

LAC 42:I.Chapter 17

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

Criminal History Record Checks for Access to Federal Tax Information

LAC 61:I.103

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

Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees

LAC 61:I.1115

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

Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations

LAC 61:I.301, 302, and 311

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

Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees

LAC 61:I.4919

Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

Regulation Summary Report Notice Administrative Fees

LAC 61:III.1701

Installment Agreement for Tax

LAC 61:I.4919

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

Issuance and Cancellation of a Lien; Fees

LAC 61:I.5302

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

Administrative Fees

LAC 61:III.1701

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

Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit

LAC 61:I.1912

Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver

LAC 61:III.2101

Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement

LAC 61:III.2103

Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014

LAC 61:I.4915


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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