Policy Information
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Policy Information Documents
Adopted Rules
Severance Tax Returns— Electronic Filing and Payment Requirements
61:III.1525Proposes 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.5101-5115Proposes 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 1302Proposes 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 1550Proposes 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.1933Proposes 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.1722Proposes 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.1001Proposes 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 207Proposes 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.1312Proposes 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.1402Proposes 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.2503Proposes 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.1931Proposes 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.1357Proposes 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.5501Proposes 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.3101Proposes 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
Voluntary Disclosure Agreements
LAC 61:III.2103Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements
Articles and Products Made of Tobacco and Tobacco Substitutes
LAC 61:I.5105Proposes 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 2507Proposes 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.1001Proposes 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 1125Proposes 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.1929Proposes 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.5103Proposes 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 1534Proposes 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.1923Proposes 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.103Proposes 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.1501Proposes 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.1515Proposes 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 2505Proposed 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.1527Proposes 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.1525Proposes 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.1921Proposes 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.4427Proposes 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 1536Proposes 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 1548Proposes 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.4909Proposes to amend LAC 61.I.4909, to require taxpayers to provide certain documentation and information in support of a claim for refund or credit.
Abatement of Presumed Accuracy-Related Penalties
LAC 61:III.2121-2125Proposes 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.4919Proposes 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.1539-1546Proposes 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.1001Proposes 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
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
LAC 61:III.1537 and 1538The 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 2903The 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.1915Proposes 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 1536Proposes 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 2507Proposes 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.4914Proposes 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 1534Proposes 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.1136Proposes 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.1917Proposes 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 4408Proposes 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 311Proposes 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:1915Proposes 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.1529Proposes 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.1501Proposes 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 15Proposes 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 17Proposes 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.103Adopts 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.1115Proposes 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.4919Proposes 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.5302Proposes 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.1701Proposes 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.1912Penalty Waiver
LAC 61:III.2101Voluntary Disclosure Agreements
LAC 61:III.2103Louisiana Tax Delinquency Amnesty Act of 2014
LAC 61:I.4915Income Tax Credits for Solar Energy Systems
LAC 61:I.1907Remittance of Tax Under Protest, Suits, or Petitions to Recover
LAC 61:I.4907Filing Extensions for Partnerships Filing Composite Returns
LAC 61:III.2505Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions
LAC 61:I.1401Income – Withholding Tax – Payment
LAC 61:I.1516Withholding by Professional Athletic Teams
LAC 61:I.1520Income Tax Credit for Wind or Solar Energy System
LAC 61:I.1907Individual Income Tax Filing Extensions
LAC 61:III:2501Corporation Income and Franchise Tax Filing Extensions
LAC 61:III:2503Alternative Fuel Tax Credit
LAC 61:I.1913Withholding Tax Statements and Returns – Electronic Filing Requirements
LAC 61:I.1515Electronic Funds Transfer
LAC 61:I.4910Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
LAC 61:I.4372Certain Self-Propelled Vehicles Removed from Inventory
LAC 61:I.4415Income Tax Credit for Wind or Solar Energy System
LAC 61:I.1907Electronic Filing Requirements for Oil or Gas Severance Tax
LAC 61:III.1525Louisiana New Markets Tax Credit
LAC 61:I.1911Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
LAC 61:III.1527Income Tax Withholding on Gaming Winnings
LAC 61:I.1525Application of Net Operating Losses Carryover to Otherwise Closed Years
LAC 61:I:1125Income Tax Credits for Wind or Solar Energy Systems
LAC 61:I.1907National Center for Construction Education and Research Apprenticeship Tax Credits
LAC 61:I.1909Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010)
LAC 61:I.4401.D.3Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010)
LAC 61:IIII.1525Concerning 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:2503Extension of Time to File; Waiver of Interest (LAC 61:I.1701)
LAC 61:I.1701Individual Income Tax Tables
LAC 61:I.1310Income Tax Withholding Electronic Filing Requirements
LAC 61:I.1515Income Tax Withholding Tables
LAC 61:I:1501Amended 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.4420Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009)
LAC 61:III.1513-1523Policy Statements
LAC 61:III.101Interest Waiver and Filing Extensions Following Disasters
LAC 61:III.2116Individual Income Tax Filing Extensions
LAC 61:III:2501Income Tax Withholding Tables
LAC 61:I:1501Designation of Tax Matters Person
LAC 61:III.501Income Tax Credits for Wind or Solar Energy Systems
LAC 61:I.1907Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
LAC 61:III.1511Concerning 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.4423Requirement for Tax Preparers to File Income Tax Returns Electronically
LAC 61:III.1501Drug Free Workplace and Drug Testing
LAC 61:I.101Payment of Taxes by Credit or Debit Cards; Other
LAC 61:III:1532Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
LAC 61:I:1305School Readiness Tax Credits
LAC 61:I.1903Requirement for Tax Preparers to File Income Tax Returns Electronically
LAC 61:III.1501Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax
LAC 61:I.4351Exemption from Tax on Corporations
LAC 61:I.1140Partnerships Composite Returns and Payments
LAC 61:I.1401Issuance and Cancellation of a Lien; Fees
LAC 61:I.5302Taxes Not Deductible
LAC 61:I.1122Interest Abatement and Compromise
LAC 61:III:2115Presidential Disaster Relief Credits
LAC 61:I.601Concerning Deposits to the Telephone Company Property Assessment Relief Fund
LAC 61:I.1905Concerning 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.4301Health Insurance Credit for Contractors of Public Works
LAC 61:I.1195Presidential Disaster Relief Credits
LAC 61:I.601Computation of Net Allocable Income from Louisiana Sources
LAC 61:I.1130Determination of Louisiana Apportionment Percent
LAC 61:I.1134Corporation Franchise Tax – Allocation of Taxable Capital
LAC 61:I.306Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes
LAC 61:I.4301Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
LAC 61:I.4371Amending 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.4373Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment
LAC 61:I.4412Interest Waiver and Filing Extensions Following Disasters
LAC 61:III:2111Modifications to Federal Gross Income
LAC 61:I.1114Corporation Income Tax
LAC 61:I.1115Segregation of Items of Gross Income
LAC 61:I.1128Definition of Separate Corporation Basis
LAC 61:I.1175Annual Retirement Income Exemption
LAC 61:I.1311Donations to the Louisiana Military Family Assistance Fund
LAC 61:III:1101Department adopts a rule governing Alternative Dispute Resolution.
LAC 61:III.301-335Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
LAC 61:I.4301Corporation Income Tax Determination of Louisiana Apportionment Percent
LAC 61:I.1134Corporation Franchise Tax Allocation of Taxable Capital
LAC 61:I.306Signature Alternatives for Preparers
LAC 61:I.4906Electronic Funds Transfer
LAC 61:I.4910Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business
LAC 61:I.4357Amending 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.4361Amending 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.4365Amending 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.4367Amending 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.4369Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
LAC 61:I.4371Amending 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.4373Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops
LAC 61:I.4404Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets
LAC 61:I.4406Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations
LAC 61:I.4407Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides
LAC 61:I.4408Amending 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.4409Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State
LAC 61:I.4410Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items
LAC 61:I.4416Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events
LAC 61:I.4418Amending 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.4420Amending 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.4402Amending 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.4355Amending 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.4359Amending 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.4363Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations
LAC 61:I.4413Due Date, Payment, and Reporting of Tax
LAC 61:I.309Corporation Returns
LAC 61:I.1148Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions
LAC 61:I.4303Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels
LAC 61:I.4307Concerning Dealers’ Treatment of Sales Taxes That They Must Collect
LAC 61:I.4311Concerning the Filing of Tax Returns and the Payment of Taxes
LAC 61:I.4351Concerning 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.4401Net Operating Loss Deduction
LAC 61:I.1124Suspension and Denial of Renewal of Drivers Licenses
LAC 61: I 1355Concerning 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.4301Suspension, Revocation, or Denial of Hunting and Fishing Licenses
LAC 61:I.1351Issuance and Cancellation of a Lien;Fees
LAC 61:I.5302Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund
LAC 61:I.4313Concerning 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.4403Books of the Corporation
LAC 61:I.320Repromulgation of Corporation Franchise Tax Rules
LAC 61:I.301-317Withholding by Professional Athletic Teams
LAC 61:I.1520Charitable Gaming Progressive Pull-Tabs
LAC 42:I.1775Electronic Funds Transfer
LAC 61:I.4910Amending 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.4307BIndividual Income Tax Tables
LAC 61:I.1310Surplus and Undivided Profits – Definitions of Reserves and Assets
LAC 61:I.305Concerning the Sales and Use Taxation of Food Products
LAC 61:I.4401Severance Tax – Definition of Payout
LAC 61:I.2903.APenalty Waiver
LAC 61:III.2101Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes
LAC 61:I.4301Sales 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.4420Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons
LAC 61:I.1306Income Tax Withholding Tables
LAC 61:I.1501Definition of the Term "Person" for Sales and Use Tax Purposes
LAC 61:I.4301Use of Dyed Special Fuel By Fire Trucks
LAC 61:I.3363Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
LAC 61:I.4913Surplus and Undivided Profits
LAC 61:I.305Electronic Systems for Withholding Exemption Certificates
LAC 61:I.1505Magnetic Media Label Requirements
LAC 61:I.1515Definition of the Term "Sale" for Sales Tax Purposes
LAC 61:I.4301Federal Income Tax Deduction
LAC 61:I.1307Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement.
LAC 61:I.5101Partnership Composite Return and Payment Requirements
LAC 61:I.1401Insufficient Funds Checks as They Relate to Payments Under Protest
LAC 61:I.4908Nonresident Net Operating Losses
LAC 61:I.1302Nonresident Apportionment of Compensation
LAC 61:I.1304Franchise Tax Due Date
LAC 61:I.309Application of Louisiana Individual Income Tax to Native Americans
LAC 61:I.1303Definition of the Term "Sales Price" for Sales and Use Tax Purposes
LAC 61:I.4301Inventory Tax Credit
LAC 61:I.1902Filing and Payment Dates
LAC 61:I.4911Signature Alternatives
LAC 61:I.4905Administration of Claims Against the Manufactured and Mobile Home Settlement Fund
LAC 61:I.4313Waiver of Delinquent Penalty
LAC 61:III.2101Policy Statements
LAC 61:III.101Refund Claims
LAC 61:I.4909Electronic Funds Transfer
LAC 61:I.4910Signature Alternatives
LAC 61:I.4905Annual Rulemaking Reports
2022 LDR Yearly Rule-Making Action Report
Annual Rulemaking Reports2022 LDR Yearly Rule-Making Action Report
2021 LDR Yearly Rule-Making Action Report
Annual Rulemaking Reports2021 LDR Yearly Rule-Making Action Report
2020 LDR Yearly Rule-Making Action Report
Annual Rulemaking Reports2020 LDR Yearly Rule-Making Action Report
2019 LDR Yearly Rule-Making Action Report
Annual Rulemaking Reports2019 LDR Yearly Rule-Making Action Report
2018 LDR Yearly Rule-Making Action Report
Annual Rulemaking Reports2018 LDR Yearly Rule-Making Action Report
Emergency Rules
Income Tax Withholding Tables
LAC 61:I.1501Electronic 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 1552Electronic 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.1722Net Capital Gains Deduction
LAC 61:I.1312Net Capital Gains Deduction
Limited Raffle Licenses
LAC 42:I.1722Limited Raffle Licenses
Income Exemption for Digital Nomads
LAC 61:I.1357Emergency Rule
Income Tax Withholding Tables
LAC 61:I.1501Income Tax Withholding Tables
Withholding Tax Statements and Returns—Electronic Filing Requirements
LAC 61:I.1515Withholding Tax Statements and Returns– Electronic Filing Requirements
Income Tax Withholding on Gaming Winnings
LAC 61:I.1525Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
LAC 61:I.1525Income Tax Withholding on Gaming Winnings
Frontline Workers COVID-19 Hazard Pay Rebate Program
LAC 61:I.1919Frontline Workers COVID-19 Hazard Pay Rebate Program
LAC 61:I.1919Adopts 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.1501Installment Agreement for Payment of Tax; Fees
LAC 61:I.4919Issuance and Cancellation of a Lien; Fees
LAC 61:I.5302Administrative Fees
LAC 61:III.1701Installment Agreement for Payment of Tax; Fees
LAC 61:I.4919Provides 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.5302Provides 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.1701Adopts 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.4915Alternative Fuel Tax Credit
LAC 61:I.1912Individual Income Tax Filing Extensions
LAC 61:III.2501Corporation Income and Franchise Tax Filing Extensions
LAC 61:III.2503Withholding Tax Statements and Returns?Electronic Filing Requirements
LAC 61:I.1515Electronic Funds Transfer
LAC 61:I.4910Income Tax Credits for Wind or Solar Energy Systems
LAC 61:I.1907Electronic Filing Requirements for Oil or Gas Severance Tax
LAC 61:III.1525Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund
LAC 61:IIII.1527Concerning 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:5401Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies
LAC 61:I.4425Concerning 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.4912Individual Income Tax Filing Extensions
LAC 61:III.2501Application of the New Markets Tax Credit Cap for 2009
LAC 61:I.1911.1Individual Income Tax Filing Extensions
LAC 61:III:2501Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
LAC 61:III.1511Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies
LAC 61:I.4423Payment of Taxes by Credit or Debit Cards; Other
LAC 61:III:1532Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants
LAC 61:I:4301Annual Retirement Income Exemption for Individuals 65 or Older
LAC 61:I.1311Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion
LAC 61:I.4301Emergency Rule—Interest Waiver and Filing Extensions Following Disasters
LAC 61:III.2111Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements
LAC 61:I.4373Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
LAC 61:I.4371Hurricane Katrina—Hotel Sales Tax Exclusion
LAC 61:I.4301Emergency 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.4301Emergency Rule Concerning Progressive Pull-Tabs
LAC 42:I.1775Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
LAC 61:I.4913Nonemergency Rulemaking
Severance Tax Returns— Electronic Filing and Payment Requirements
61:III.1525Proposes 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.5101-5115Proposes 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 1302Proposes 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.4919Proposes 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 1550Proposes 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 1905Proposes 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.1933Proposes 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.1722Proposes 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.4372Proposes 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.1001Proposes 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 207Proposes 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.1312Proposes 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.1402Proposes 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.2503Proposes 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.1931Proposes 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.1357Proposes 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.5501Proposes 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.3101Proposes 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
Voluntary Disclosure Agreements
LAC 61:III.2103Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements
Articles and Products Made of Tobacco and Tobacco Substitutes
LAC 61:I.5105Proposes 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.1909Proposes 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.2301Proposes 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 2507Proposes 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.1001Proposes 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 1125Proposes 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.1929Proposes 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.5103Proposes 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 1534Proposes 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.1923Proposes 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.103Proposes 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.1501Proposes 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.1515Proposes 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 2505Proposed 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.1527Proposes 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.1525Proposes 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.1921Proposes 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.4427Proposes 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.1525Proposes 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 1536Proposes 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 1548Proposes 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.4909Proposes to amend LAC 61.I.4909, to require taxpayers to provide certain documentation and information in support of a claim for refund or credit.
Abatement of Presumed Accuracy-Related Penalties
LAC 61:III.2121-2125Proposes 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.4919Proposes 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.1539-1546Proposes 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.1001Proposes 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
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
LAC 61:III.1537 and 1538The 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 2903The 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.1915Proposes 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 1536Proposes 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 2507Proposes 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.4425Proposes 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.4914Proposes 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 1534Proposes 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.1136Proposes 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.1917Proposes 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 4408Proposes 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 311Proposes 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:1915Proposes 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.1529Proposes 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.1501Proposes 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 15Proposes 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 17Proposes 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.103Adopts 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.1115Proposes 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.1902Amends 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.1115Proposes 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.1135Proposes 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 311Proposes 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.2701Proposes 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.2701Proposes 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.2701Proposes 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.4919Proposes 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.5302Proposes 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.1701Proposes 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 & 2705Adopts 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.1525Proposes 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.5101-5115Proposes 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 1302Proposes 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 1550Proposes 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 1905Proposes 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.1933Proposes 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.1722Proposes 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.4372Proposes 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.1001Proposes 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 207Proposes 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.1312Proposes 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.1402Proposes 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.2503Proposes 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.1931Proposes 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.1357Proposes 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.5501Proposes 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.3101Proposes 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
Voluntary Disclosure Agreements
LAC 61:III.2103Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements
Articles and Products Made of Tobacco and Tobacco Substitutes
LAC 61:I.5105Proposes 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.1909Proposes 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.2301Proposes 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 2507Proposes 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.1001Proposes 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 1125Proposes 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.1929Proposes 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.5103Proposes 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 1534Proposes 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.1923Proposes 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.103Proposes 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.1501Proposes 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.1515Proposes 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 2505Proposed 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.1527Proposes 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.1525Proposes 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.1921Proposes 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.4427Proposes 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 1536Proposes 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 1548Proposes 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.4909Proposes to amend LAC 61.I.4909, to require taxpayers to provide certain documentation and information in support of a claim for refund or credit.
Abatement of Presumed Accuracy-Related Penalties
LAC 61:III.2121-2125Proposes 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.4919Proposes 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.1539-1546Proposes 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.1001Proposes 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
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
LAC 61:III.1537 and 1538The 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 2903The 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.1915Proposes 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 1536Proposes 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 2507Proposes 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.4425Proposes 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.4914Proposes 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 1534Proposes 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.1136Proposes 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.1917Proposes 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 4408Proposes 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 311Proposes 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:1915Proposes 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.1529Proposes 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.1501Proposes 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 15Proposes 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 17Proposes 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.103Adopts 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.1115Proposes 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.1902Amends 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.1115Proposes 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.1135Proposes 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 311Proposes 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.2701Proposes 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.2701Proposes 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.2701Proposes 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.4919Proposes 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.5302Proposes 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.1701Proposes 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 & 2705Adopts 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.1912Penalty Waiver
LAC 61:III.2101Voluntary Disclosure Agreement
LAC 61:III.2103Louisiana Tax Delinquency Amnesty Act of 2014
LAC 61:I.4915Income Tax Credits for Solar Energy Systems
LAC 61:I.1907Remittance of Tax under Protest, Suit or Petitions to Recover
LAC 61:I.4907New Markets Job Act – Premium Tax Credit
LAC 61:I.1912Filing Extensions for Partnerships Filing Composite Returns
LAC 61:III.2505Income Tax Credits for Solar Energy Systems
LAC 61:I.1907Composite Payment Requirements; Exceptions
LAC 61:I.1401Alternative Fuel Tax Credit
LAC 61:I.1913Payment of Withholding Tax
LAC 61:I.1516Withholding by Professional Athletic Teams
LAC 61:I.1520Individual Income Tax Filing Extensions
LAC 61:III:2501Corporation Income and Franchise Tax Filing Extensions
LAC 61:III:2503Alternative Fuel Tax Credit
LAC 61:I.1913Income Tax Credit for Wind or Solar Energy System
LAC 61:I.1907Withholding Tax Statements – Electronic Filing Requirements
LAC 61:I.1515Certain Self-Propelled Vehicles Removed from Inventory
LAC 61:I.4415Electronic Funds Transfer
LAC 61:I.4910Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
LAC 61:I:4372Income Tax Credit for Wind or Solar Energy System
LAC 61:I.1907Mandatory Electronic Filing of Tax Returns and Payment
LAC 61:III.1525New Markets Tax Credit
LAC 61:I.1911Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
LAC 61:III.1527Individual Income Tax Extension Payments
LAC 61:III.1503Corporation Income and Franchise Tax Extension Payments
LAC 61:III.1505Individual Income Tax Filing Extensions
LAC 61:III:2501Corporation Income and Franchise Tax Filing Extensions
LAC 61:III:2503Income Tax Withholding on Gaming Winnings
LAC 61:I.1525Application of Net Operating Losses Carryover to Otherwise Closed Years
LAC 61:I.1125Income Tax Credits for Wind or Solar Energy Systems
LAC 61:I.1907Income Tax Credits for Apprenticeship
LAC 61:I.1909Income Tax Credits for Wind or Solar Energy Systems
LAC 61:I.1907Electronic Filing Requirements for Oil or Gas Severance Tax
LAC 61:III.1525Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)
LAC 61:I.4401.D.3Department 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:4410Individual Income Tax Tables
LAC 61:I.1310Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements
LAC 61:I:1515Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)
LAC 61:I:4313Income Tax Withholding Tables
LAC 61:I.1501Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)
LAC 61:III.1513-1523Policy Statements
LAC 61:III.101Individual Income Tax Filing Extensions
LAC 61:III:2501Department 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.4420Income Tax Withholding Tables
LAC 61:I.1501Designation of Tax Matters Person
LAC 61:III.501Designation of Tax Matters Person
LAC 61:III.501Wind or Solar Energy Systems Tax Credits
LAC 61:I.1907Department 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.1511Louisiana New Markets Tax Credit
LAC 61:I.1911Concerning 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.4423Requirement for Tax Preparers to File Income Tax Returns Electronically
LAC 61:III.1501Louisiana New Markets Tax Credit
LAC 61:I.1911Drug Free Workplace and Drug Testing
LAC 61:I.101Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises
LAC 61:I.1305Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008
LAC 61:III.1501Sales Tax Returns and Payment of Tax
LAC 61:I.4351Withholding Tax at the Source
LAC 61:I.1115Exemption from Tax on Corporations
LAC 61:I.1140Partnership Composite Returns and Payments
LAC 61:I.1401Issuance and Cancellation of a Lien; Fees
LAC 61:I.5302Taxes Not Deductible
LAC 61:I.1122Interest Abatement and Compromise
LAC 61:III:2115Department 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.4304Extension of time allowed for filing certifications for reduced oil and gas severance tax rates
LAC 61:I.2903Oilfield Site Restoration Fee
LAC 61:I.5301Health Insurance Credit for Contractors of Public Works
LAC 61:I.1195Presidential Disaster Relief Credits
LAC 61:I.601Computation of Net Allocable Income from Louisiana Sources
LAC 61:I.1130Determination of Louisiana Apportionment Percent
LAC 61:I.1134Health Insurance Credit for Contractors of Public Works
LAC 61:I.1195Allocation of Taxable Capital
LAC 61:I.306Definition of Separate Corporation Basis
LAC 61:I.1175Interest Waiver and Filing Extensions Following Disasters
LAC 61:III.2111Modifications to Federal Gross Income
LAC 61:I.1114Modifications to Deductions from Gross Income
LAC 61:I.1115Segregation of Items of Gross Income
LAC 61:I.1128Computation of Net Allocable Income from Louisiana Sources
LAC 61:I.1130Donations to the Louisiana Military Family Assistance Fund
LAC 61:III.1101Department 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.4311Department 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.4351Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions
LAC 61:II.101Special Adjustments by the Secretary
LAC 61:I.1138Corporation Franchise Tax Allocation of Taxable Capital
LAC 61:I.306Signature Alternative for Preparers
LAC 61:I.4906Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
LAC 61:I.4301Electronic Funds Transfer
LAC 61:I.4910Franchise Tax – Due Date, Payment, and Reporting of the Tax
LAC 61:I.309Net Operating Loss Deduction
LAC 61:I.1124Issuance and Cancellation of a Lien;Fees
LAC 61:I.5302.C.3Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax
LAC 61:I.1351Books of the Corporatation
LAC 61:I.320Repromulgation of Corporation Income Tax Regulations
LAC 61:I.1115-1189Repromulgation of Corporation Franchise Tax Regulations
LAC 61:I.301-313 and 317Withholding by Professional Athletic Teams (also see the Emergency Rule)
LAC 61:I.1520Progressive Pull-Tabs
LAC 42:I.1775Corporation Returns
LAC 61:I.1148Electronic Funds Transfer
LAC 61:I.4910Proposed 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.4353Proposed 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.4403Department proposes rule providing tax tables for individual income tax.
LAC 61:I.1310Department proposes rule concerning “reserves” and “assets” for corporation franchise tax
LAC 61:I.305Department 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.2101Alternative Dispute Resolution
LAC 61:III.301-335Definition of <i>Payout</i> for Severance Tax Purposes
LAC 61:I.2903Department 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.2101Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources
LAC 61:I.1131Potpourri
Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)
LAC 61:I.5501Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)
Electric and Hybrid Vehicles
LAC 61:I.5501Proposes 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.1923Proposes 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)
PotpourriNotice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature
PotpourriSummary Report Notices
Tobacco Tax
LAC 61:I.5101-5115Proposes 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 1302Proposes 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 1550Proposes 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 1905Proposes 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.1933Proposes 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.1722Proposes 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.1001Proposes 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 207Proposes 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.1312Proposes 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.1402Proposes 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.2503Proposes 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.1931Proposes 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.1357Proposes 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.5501Proposes 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.3101Proposes 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
Voluntary Disclosure Agreements
LAC 61:III.2103Proposes to adopt LAC 61.III.2103 Voluntary Disclosure Agreements
Articles and Products Made of Tobacco and Tobacco Substitutes
LAC 61:I.5105Proposes 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.1909Proposes 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.2301Proposes 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 2507Proposes 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.1001Proposes 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 1125Proposes 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.1929Proposes 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.5103Proposes 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 1534Proposes 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.103Proposes 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.1501Proposes 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.1515Proposes 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 2505Proposed 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.1527Proposes 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.1525Proposes 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.1921Proposes 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.4427Proposes 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 1536Proposes 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 1548Proposes 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.4909Proposes to amend LAC 61.I.4909, to require taxpayers to provide certain documentation and information in support of a claim for refund or credit.
Abatement of Presumed Accuracy-Related Penalties
LAC 61:III.2121-2125Proposes 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.4919Proposes 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.1539-1546Proposes 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.1001Proposes 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
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
LAC 61:III.1537 and 1538The 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 2903The 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.1915Proposes 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 1536Proposes 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 2507Proposes 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.4425Proposes 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.4914Proposes 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 1534Proposes 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.1136Proposes 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.1917Proposes 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 4408Proposes 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 311Proposes 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:1915Proposes 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.1529Proposes 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.1501Proposes 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.1115Mandatory Electronic Filing of Tax Returns and Payments
LAC 61:I.1515; LAC 61:III.Chapter 15Proposes 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 17Proposes 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.103Adopts 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.1115Proposes 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 311Proposes 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.4919Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees
LAC 61:I.5302Regulation Summary Report Notice Administrative Fees
LAC 61:III.1701Installment Agreement for Tax
LAC 61:I.4919Proposes 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.5302Proposes 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.1701Proposes 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