An official Louisiana.gov website.

The .gov means it’s official.

Louisiana government websites often end in .gov. Before sharing sensitive information, make sure you’re on a Louisiana government site.

The site is secure.

The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

Louisiana Department of Revenue Homepage

LaTAP Careers Where’s My Refund? Videos

Individuals Businesses Tax Professionals Tax Forms Tax Policy Publications FAQs Tax Fraud Resolve a Balance Programs and Offices Contact Us

Main Site Areas

Individuals

Businesses

Tax Professionals

Home
Tax Policy
Rules & Regulations
Definition of Separate Corporation Basis

Related pages

Severance Tax Returns— Electronic Filing and Payment Requirements
2019 LDR Yearly Rule-Making Action Report
2021 LDR Yearly Rule-Making Action Report
2018 LDR Yearly Rule-Making Action Report
2022 LDR Yearly Rule-Making Action Report
2020 LDR Yearly Rule-Making Action Report
Income Tax Withholding Tables
Louisiana Rehabilitation of Historic Structures Tax Credit
Limited Raffle Licenses
Limited Raffle Licenses
Limited Raffle Licenses
Emergency Rule Concerning Progressive Pull-Tabs
Progressive Pull-Tabs
Charitable Gaming Progressive Pull-Tabs
Electronic Progressive Mega Jackpot Bingo
Suspension and Denial of Renewal of Drivers Licenses
2026 Withholding Tables
Tax Credit Documentation Requirements
Election of Pass-Through Entities
Election of Pass-Through Entities
Election of Pass-Through Entities
Tax Credit Documentation Requirements
Election of Pass-Through Entities
Drug Free Workplace and Drug Testing
Drug Free Workplace and Drug Testing
Criminal History Record Checks for Access to Federal Tax Information
Criminal History Record Checks for Access to Federal Tax Information
Modifications to Federal Gross Income
Modifications to Federal Gross Income
Repromulgation of Corporation Income Tax Regulations
Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
Corporation Income Tax
Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
Withholding Tax at the Source
Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee
Modifications to Deductions from Gross Income
Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years
Taxes Not Deductible
Taxes Not Deductible
Repeal of Obsolete Tax Exemptions, Deductions, Credits, and Miscellaneous Provisions
Net Operating Loss Deduction
Net Operating Loss Deduction
Application of Net Operating Losses Carryover to Otherwise Closed Years
Application of Net Operating Losses Carryover to Otherwise Closed Years
Segregation of Items of Gross Income
Segregation of Items of Gross Income
Computation of Net Allocable Income from Louisiana Sources
Computation of Net Allocable Income from Louisiana Sources
Computation of Net Allocable Income from Louisiana Sources
Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources
Corporation Income Tax Determination of Louisiana Apportionment Percent
Determination of Louisiana Apportionment Percent
Determination of Louisiana Apportionment Percent
Sourcing of Sales other than Sales of Tangible Personal Property
Income: Corporation Income Tax
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
Special Adjustments by the Secretary
Exemption from Tax on Corporations
Exemption from Tax on Corporations
Corporation Returns
Corporation Returns
Corporation Returns
Definition of Separate Corporation Basis
Health Insurance Credit for Contractors of Public Works
Health Insurance Credit for Contractors of Public Works
Health Insurance Credit for Contractors of Public Works
Nonresident Net Operating Losses
Application of Louisiana Individual Income Tax to Native Americans
Nonresident Professional Athletes
Nonresident Apportionment of Compensation
Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises
Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons
Federal Income Tax Deduction
Department proposes rule providing tax tables for individual income tax.
Individual Income Tax Tables
Individual Income Tax Tables
Individual Income Tax Tables
Individual Income Tax Tables and Withholding Tables
Annual Retirement Income Exemption
Annual Retirement Income Exemption for Individuals 65 or Older
Annual Retirement Income Exemption for Individuals 65 or Older
Net Capital Gains Deduction
Net Capital Gains Deduction
Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax
Suspension, Revocation, or Denial of Hunting and Fishing Licenses
Income Exemption for Digital Nomads
Income Exemption for Digital Nomads
Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions
Partnership Composite Returns and Payments
Partnership Composite Return and Payment Requirements
Partnerships Composite Returns and Payments
Composite Payment Requirements; Exceptions
Partnership Filing Requirements
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Electronic Systems for Withholding Exemption Certificates
Electronic Filing and Payment Mandates
Withholding Tax Statements and Returns—Electronic Filing Requirements
Withholding Tax Statements and Returns?Electronic Filing Requirements
Withholding Tax Statements – Electronic Filing Requirements
Magnetic Media Label Requirements
Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements
Withholding Tax Statements and Returns – Electronic Filing Requirements
Withholding Tax Statements and Returns—Electronic Filing Requirements
Income Tax Withholding Electronic Filing Requirements
Mandatory Electronic Filing of Tax Returns and Payments
Income – Withholding Tax – Payment
Payment of Withholding Tax
Withholding by Professional Athletic Teams
Withholding by Professional Athletic Teams
Withholding by Professional Athletic Teams (also see the Emergency Rule)
Withholding by Professional Athletic Teams
Witholding by Professional Athletic Teams
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Extension of Time to File; Waiver of Interest (LAC 61:I.1701)
Tax Credit Documentation Requirements
Inventory Tax Credit
Inventory Tax Credits
School Readiness Tax Credits
Concerning Deposits to the Telephone Company Property Assessment Relief Fund
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Wind or Solar Energy Systems
Wind or Solar Energy Systems Tax Credits
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Solar Energy Systems
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credits for Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Solar Energy Systems
Income Tax Credits for Apprenticeship
National Center for Construction Education and Research Apprenticeship Tax Credits
Apprenticeship Tax Credits
Work-Based Learning Tax Credit-Eligible Apprentice
Application of the New Markets Tax Credit Cap for 2009
Louisiana New Markets Tax Credit
Louisiana New Markets Tax Credit
Louisiana New Markets Tax Credit
New Markets Tax Credit
Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit
New Markets Jobs Act – Premium Tax Credit
Alternative Fuel Tax Credit
New Markets Job Act – Premium Tax Credit
New Markets Job Act - Premium Tax Credit
Alternative Fuel Tax Credit
Alternative Fuel Tax Credit
Alternative Fuel Tax Credit
Small Town Health Professionals Credit
Small Town Health Professionals Credit
Frontline Workers COVID-19 Hazard Pay Rebate Program
Frontline Workers COVID-19 Hazard Pay Rebate Program
Louisiana Youth Jobs Tax Credit
Mobile Workforce Exemption
Mobile Workforce Exemption
Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions
Donations to Qualifying Foster Care Charitable Organization
Adoption of Unrelated Infant Tax Credit
Restaurant Oyster Shell Recycling Tax Credit
Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction
Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction
Louisiana Fortified Roof Tax Credit Program
Alcoholic Beverage Sales by Out-of-State Sellers to Louisiana Wholesalers - Registration and Electronic Reporting Procedures
Severance Tax – Definition of Payout
Definition of <i>Payout</i> for Severance Tax Purposes
Extension of time allowed for filing certifications for reduced oil and gas severance tax rates
Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations
Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations
Repromulgation of Corporation Franchise Tax Regulations
Repromulgation of Corporation Franchise Tax Rules
Department proposes rule concerning “reserves” and “assets” for corporation franchise tax
Surplus and Undivided Profits – Definitions of Reserves and Assets
Surplus and Undivided Profits
Corporation Franchise Tax Allocation of Taxable Capital
Corporation Franchise Tax – Allocation of Taxable Capital
Corporation Franchise Tax Allocation of Taxable Capital
Allocation of Taxable Capital
Franchise Tax Due Date
Due Date, Payment, and Reporting of Tax
Franchise Tax – Due Date, Payment, and Reporting of the Tax
Books of the Corporatation
Books of the Corporation
Use of Dyed Special Fuel By Fire Trucks
Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer
Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants
Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes
Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Concerning the Definition of the Term “Hotel” for Sales Tax Purposes, As Defined by La. Rev. Stat. Ann. § 47:301(6), and the Term “Transient Guest”, As Used Within That Definition
Definition of the Term "Sale" for Sales Tax Purposes
Concerning R.S. 47:301(14)(e) that Defines Sales Taxable Services to Include the Furnishing of Laundry, Cleaning, Pressing, and Dyeing Services, and the Cleaning and Renovation of Clothing, Furs, Carpets and Rugs
Emergency Rule Concerning the Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Hurricane Katrina—Hotel Sales Tax Exclusion
Definition of the Term "Sales Price" for Sales and Use Tax Purposes
Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Definition of the Term "Person" for Sales and Use Tax Purposes
Sales Tax on Vending Machine Sales
Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions
Department Proposes Rule Concerning the Sales Tax Exemption on Purchases of Electricity and the Sales Tax Limitation on Purchases of Natural Gas by Paper and Wood Products Manufacturers
Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels
Amending the Rule Relative to the Collection of Sales Taxes on Vehicles, to Remove Language Within the Former Rule that Provided for the Collection by Vehicle Rentors of a Local Sales Tax Recovery Surcharge
Department Proposes to Amend the Sales Tax Rule Concerning the Requirements for Absorption of the Sales Tax by Selling Dealers, to Update for Statutory Changes Since the Rule’s Last Amendment
Concerning Dealers’ Treatment of Sales Taxes That They Must Collect
Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund
Administration of Claims Against the Manufactured and Mobile Home Settlement Fund
Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)
Department Proposes to Amend the Sales Tax Rule Concerning the Penalty for Dealer Absorption of the Tax, to Update for Statutory Changes Since the Rule’s Last Amendment
Sales Tax Returns and Payment of Tax
Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax
Concerning the Filing of Tax Returns and the Payment of Taxes
Proposed Amendment to the Rule Concerning the Optional Apportionment Method Provided by R.S. 47:306.1 for Use by For-Hire Carriers in Reporting Sales and Use Taxes
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Determine the Amount of State and Local Sales Tax that Is Due in Certain Cases
Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business
Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities
Amending the Rule Concerning the Requirement that Wholesalers and Jobbers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies
Amending the Rule Concerning R.S. 47:312 that Authorizes the Secretary of Revenue and Local Tax Collectors to Attach Property Upon Which Sales or Use Tax, Interest, and Penalty Is Not Paid
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Collectors to Institute Judicial Proceedings Barring Delinquent Taxpayers From Further Pursuit of Business
Amending the Rule Concerning the Credit or Refund of State and Local Sales Tax That Is Authorized On Sales Returned to Dealers and On Uncollectible Accounts
Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
Amending the Rule Concerning Procedures that Must Be Followed by Nonresident Contractors to Comply With the Contract Registration and Bond Requirements of R.S. 47:9, 47:306(D), 47:337.18, and 47:337.19
Amending the Rule Concerning the Value of Surety Bonds that Nonresident Contractors Are Required to Furnish to the Secretary of Revenue Guaranteeing Their Payment of State and Local Taxes
Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements
Concerning the Sales Tax Exemption Provided by R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (5/25/2010)
Concerning the Sales and Use Taxation of Food Products
Concerning the Sales Tax Exemptions Provided By La. Stat. Ann. § 47:305, Indicating Whether Each Exemption Applies to Both State and Local Sales Tax, or to Only State Sales Tax
Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)
Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010)
Amending the Rule Concerning the Exemption From State and Local Lease and Rental Tax for Helicopters Used in the Exploration for or the Production of Minerals
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
Proposed Amendment to the Rule Concerning the Sales Tax Exemptions Provided by R.S. 47:305.1 for Vessels of Fifty Tons Load Displacement and Over, and for Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce
Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops
Exemptions for Digital Tools
Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets
Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations
Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides
Amending the Rule Concerning the State and Local Sales Tax Exemption for the Amounts Paid by Motion Picture Theatres to Distributing Agencies for the Use of Films
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State
Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment
Qualifying Purchases for Public Construction Projects by Contractors and Subcontractors
Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations
Certain Self-Propelled Vehicles Removed from Inventory
Certain Self-Propelled Vehicles Removed from Inventory
Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items
Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Certain Trucks, Trailers, and Contract Carrier Busses Used at Least 80% of the Time in Interstate Commerce
Sales Tax Exemption Provided by R.S. 47:305.50(A) for Certain Large Trucks, Trailers and Contract Carrier Busses Operating 80% of The Time in Interstate Commerce
Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009)
Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce
Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies
Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies
Sales and Use Tax Exemption for Charitable Construction of Animal Shelters
Partial Sales and Use Tax Exemption on Boats
Signature Alternatives
Signature Alternatives
Signature Alternatives for Preparers
Signature Alternative for Preparers
Remittance of Tax under Protest, Suit or Petitions to Recover
Remittance of Tax Under Protest, Suits, or Petitions to Recover
Insufficient Funds Checks as They Relate to Payments Under Protest
Refund Claims
Claim for Refund Requirements
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Filing and Payment Dates
Concerning the Louisiana Tax Delinquency Amnesty Act of 2009 and the tax amnesty program to be conducted by the Department of Revenue during the months of September and October 2009
Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016
Louisiana Tax Delinquency Amnesty Act of 2014
Louisiana Tax Delinquency Amnesty Act of 2014
Louisiana Tax Delinquency Amnesty Act of 2014
Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014
Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees
Installment Agreement for Payment of Tax
Installment Agreement for Payment of Tax
Installment Agreement for Payment of Tax; Fees
Installment Agreement for Tax
Installment Agreement for Payment of Tax; Fees
Installment Agreement for Payment of Tax
Tobacco Tax
Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement.
Manufacturer’s Net Invoiced Price
Articles and Products Made of Tobacco and Tobacco Substitutes
Oilfield Site Restoration Fee
Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien;Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien;Fees
Electric and Hybrid Vehicles
Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)
Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams
Presidential Disaster Relief Credits
Presidential Disaster Relief Credits
Presidential Disaster Relief Credits
Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions
Policy Statements
Policy Statements
Policy Statements
Petition to Adopt, Amend, or Repeal a Rule
Donations to the Louisiana Military Family Assistance Fund
Donations to the Louisiana Military Family Assistance Fund
Requirement for Tax Preparers to File Income Tax Returns Electronically
Requirement for Tax Preparers to File Income Tax Returns Electronically
Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008
Requirement for Tax Preparers to File Income Tax Returns Electronically
Individual Income Tax Extension Payments
Corporation Income and Franchise Tax Extension Payments
Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns
Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)
Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009)
Electronic Filing Requirements for Oil or Gas Severance Tax
Electronic Filing Requirements for Oil or Gas Severance Tax
Mandatory Electronic Filing of Tax Returns and Payment
Electronic Filing Requirements for Oil or Gas Severance Tax
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
Telecommunication Tax for the Deaf—Electronic Filing Requirements
Payment of Taxes by Credit or Debit Cards; Other
Payment of Taxes by Credit or Debit Cards; Other
Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required
Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers
Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax
Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes
Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement
Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Regulation Summary Report Notice Administrative Fees
Administrative Fees
Administrative Fees
Administrative Fees
Open Meetings via Electronic Means
Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver
Department Adopts Emergency Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.
Department proposes a Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.
Penalty Waiver
Waiver of Delinquent Penalty
Penalty Waiver
Penalty Waiver
Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement
Voluntary Disclosure Agreements
Voluntary Disclosure Agreements
Voluntary Disclosure Agreement
Interest Waiver and Filing Extensions Following Disasters
Emergency Rule—Interest Waiver and Filing Extensions Following Disasters
Interest Waiver and Filing Extensions Following Disasters
Interest Abatement and Compromise
Interest Abatement and Compromise
Interest Waiver and Filing Extensions Following Disasters
Abatement of Presumed Accuracy-Related Penalties
Fresh Start Proper Worker Classification Initiative
Income Tax Return Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual and Fiduciary Income Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation and Income Tax Filing Return Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Income Tax Return Filing Extensions
Filing Extensions for Partnerships Filing Composite Returns
Filing Extensions for Partnerships Filing Composite Returns
Louisiana Tax Credit Registry
Public Registry of Motion Picture Investor Tax Credit Brokers
Public Registry of Motion Picture Investor Tax Credit Brokers
Public Registry of Motion Picture Investor Tax Credit Brokers
Policy Statements and Guidance
Alternative Dispute Resolution
Department adopts a rule governing Alternative Dispute Resolution.
Collection Fee
Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions
Designation of Tax Matters Person
Designation of Tax Matters Person
Designation of Tax Matters Person
Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010)
Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund
Department Proposes to Amend Rule to Provide with Respect to the Sales Tax Exemption Under R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (12/23/2009)
Concerning the Service Charge on Sales of Prepaid Wireless Telecommunications Services Authorized by Act 531 of the 2009 Regular Session of the Louisiana Legislature (12/23/2009)
Repeal of Obsolete Sales and Use Tax Exemptions, Exclusions, Refunds, and Holidays
Notice of Public Hearing - Request for Comments on Rulemaking
Notice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature
Substantive Hearing Notice—Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes (LAC 61:III.1539-1546)
2025 LDR Annual Rulemaking Report

Related pages

Severance Tax Returns— Electronic Filing and Payment Requirements
2019 LDR Yearly Rule-Making Action Report
2021 LDR Yearly Rule-Making Action Report
2018 LDR Yearly Rule-Making Action Report
2022 LDR Yearly Rule-Making Action Report
2020 LDR Yearly Rule-Making Action Report
Income Tax Withholding Tables
Louisiana Rehabilitation of Historic Structures Tax Credit
Limited Raffle Licenses
Limited Raffle Licenses
Limited Raffle Licenses
Emergency Rule Concerning Progressive Pull-Tabs
Progressive Pull-Tabs
Charitable Gaming Progressive Pull-Tabs
Electronic Progressive Mega Jackpot Bingo
Suspension and Denial of Renewal of Drivers Licenses
2026 Withholding Tables
Tax Credit Documentation Requirements
Election of Pass-Through Entities
Election of Pass-Through Entities
Election of Pass-Through Entities
Tax Credit Documentation Requirements
Election of Pass-Through Entities
Drug Free Workplace and Drug Testing
Drug Free Workplace and Drug Testing
Criminal History Record Checks for Access to Federal Tax Information
Criminal History Record Checks for Access to Federal Tax Information
Modifications to Federal Gross Income
Modifications to Federal Gross Income
Repromulgation of Corporation Income Tax Regulations
Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
Corporation Income Tax
Corporate Deductions; Add-Back of Certain Intangible Expenses; Interest and Management Fees
Withholding Tax at the Source
Corporate Deductions; Add-back of Certain Intangible Expenses; Interest and Management Fee
Modifications to Deductions from Gross Income
Taxes Not Deductible; Net Operating Loss Deduction; Application of Net Operating Losses Carryover to Otherwise Closed Years
Taxes Not Deductible
Taxes Not Deductible
Repeal of Obsolete Tax Exemptions, Deductions, Credits, and Miscellaneous Provisions
Net Operating Loss Deduction
Net Operating Loss Deduction
Application of Net Operating Losses Carryover to Otherwise Closed Years
Application of Net Operating Losses Carryover to Otherwise Closed Years
Segregation of Items of Gross Income
Segregation of Items of Gross Income
Computation of Net Allocable Income from Louisiana Sources
Computation of Net Allocable Income from Louisiana Sources
Computation of Net Allocable Income from Louisiana Sources
Proposed Rule Concerning Computation of Net Allocable Income from Louisiana Sources
Corporation Income Tax Determination of Louisiana Apportionment Percent
Determination of Louisiana Apportionment Percent
Determination of Louisiana Apportionment Percent
Sourcing of Sales other than Sales of Tangible Personal Property
Income: Corporation Income Tax
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
Special Adjustments by the Secretary
Exemption from Tax on Corporations
Exemption from Tax on Corporations
Corporation Returns
Corporation Returns
Corporation Returns
Definition of Separate Corporation Basis
Health Insurance Credit for Contractors of Public Works
Health Insurance Credit for Contractors of Public Works
Health Insurance Credit for Contractors of Public Works
Nonresident Net Operating Losses
Application of Louisiana Individual Income Tax to Native Americans
Nonresident Professional Athletes
Nonresident Apportionment of Compensation
Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises
Income Tax Schedule Requirements for Certain Nonresident Professional Athletes and Professional Sports Franchises
Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons
Federal Income Tax Deduction
Department proposes rule providing tax tables for individual income tax.
Individual Income Tax Tables
Individual Income Tax Tables
Individual Income Tax Tables
Individual Income Tax Tables and Withholding Tables
Annual Retirement Income Exemption
Annual Retirement Income Exemption for Individuals 65 or Older
Annual Retirement Income Exemption for Individuals 65 or Older
Net Capital Gains Deduction
Net Capital Gains Deduction
Suspension, Revocation, and Denial of Hunting and Fishing Licenses for Non-payment of Individual Income Tax
Suspension, Revocation, or Denial of Hunting and Fishing Licenses
Income Exemption for Digital Nomads
Income Exemption for Digital Nomads
Partnership Composite Return Requirement, Composite Payment Requirement, Exceptions
Partnership Composite Returns and Payments
Partnership Composite Return and Payment Requirements
Partnerships Composite Returns and Payments
Composite Payment Requirements; Exceptions
Partnership Filing Requirements
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Income Tax Withholding Tables
Electronic Systems for Withholding Exemption Certificates
Electronic Filing and Payment Mandates
Withholding Tax Statements and Returns—Electronic Filing Requirements
Withholding Tax Statements and Returns?Electronic Filing Requirements
Withholding Tax Statements – Electronic Filing Requirements
Magnetic Media Label Requirements
Income: Withholding Tax, Withholding Tax Annual Reconciliation And Employee Withholding Statements - Electronic Filing Requirements
Withholding Tax Statements and Returns – Electronic Filing Requirements
Withholding Tax Statements and Returns—Electronic Filing Requirements
Income Tax Withholding Electronic Filing Requirements
Mandatory Electronic Filing of Tax Returns and Payments
Income – Withholding Tax – Payment
Payment of Withholding Tax
Withholding by Professional Athletic Teams
Withholding by Professional Athletic Teams
Withholding by Professional Athletic Teams (also see the Emergency Rule)
Withholding by Professional Athletic Teams
Witholding by Professional Athletic Teams
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Income Tax Withholding on Gaming Winnings
Extension of Time to File; Waiver of Interest (LAC 61:I.1701)
Tax Credit Documentation Requirements
Inventory Tax Credit
Inventory Tax Credits
School Readiness Tax Credits
Concerning Deposits to the Telephone Company Property Assessment Relief Fund
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Wind or Solar Energy Systems
Wind or Solar Energy Systems Tax Credits
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Solar Energy Systems
Income Tax Credits for Wind or Solar Energy Systems
Income Tax Credits for Solar Energy Systems
Income Tax Credit for Wind or Solar Energy System
Income Tax Credits for Solar Energy Systems
Income Tax Credits for Apprenticeship
National Center for Construction Education and Research Apprenticeship Tax Credits
Apprenticeship Tax Credits
Work-Based Learning Tax Credit-Eligible Apprentice
Application of the New Markets Tax Credit Cap for 2009
Louisiana New Markets Tax Credit
Louisiana New Markets Tax Credit
Louisiana New Markets Tax Credit
New Markets Tax Credit
Regulation Summary Report Notice LAC 61:I.1912 New Markets Jobs Act – Premium Tax Credit
New Markets Jobs Act – Premium Tax Credit
Alternative Fuel Tax Credit
New Markets Job Act – Premium Tax Credit
New Markets Job Act - Premium Tax Credit
Alternative Fuel Tax Credit
Alternative Fuel Tax Credit
Alternative Fuel Tax Credit
Small Town Health Professionals Credit
Small Town Health Professionals Credit
Frontline Workers COVID-19 Hazard Pay Rebate Program
Frontline Workers COVID-19 Hazard Pay Rebate Program
Louisiana Youth Jobs Tax Credit
Mobile Workforce Exemption
Mobile Workforce Exemption
Donation to Qualified Foster Care Charitable Organization Credit and Certain Adoptions Deductions
Donations to Qualifying Foster Care Charitable Organization
Adoption of Unrelated Infant Tax Credit
Restaurant Oyster Shell Recycling Tax Credit
Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction
Louisiana Fortified Roof Tax Credit Program and Construction Code Retrofitting Deduction
Louisiana Fortified Roof Tax Credit Program
Alcoholic Beverage Sales by Out-of-State Sellers to Louisiana Wholesalers - Registration and Electronic Reporting Procedures
Severance Tax – Definition of Payout
Definition of <i>Payout</i> for Severance Tax Purposes
Extension of time allowed for filing certifications for reduced oil and gas severance tax rates
Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations
Imposition of Tax; Determination of Taxable Capital; Newly Taxable Corporations
Repromulgation of Corporation Franchise Tax Regulations
Repromulgation of Corporation Franchise Tax Rules
Department proposes rule concerning “reserves” and “assets” for corporation franchise tax
Surplus and Undivided Profits – Definitions of Reserves and Assets
Surplus and Undivided Profits
Corporation Franchise Tax Allocation of Taxable Capital
Corporation Franchise Tax – Allocation of Taxable Capital
Corporation Franchise Tax Allocation of Taxable Capital
Allocation of Taxable Capital
Franchise Tax Due Date
Due Date, Payment, and Reporting of Tax
Franchise Tax – Due Date, Payment, and Reporting of the Tax
Books of the Corporatation
Books of the Corporation
Use of Dyed Special Fuel By Fire Trucks
Commercial Farmer Definition for Sales and Use Tax Exemption for Feed, Seed and Fertilizer
Concerning the Classification of Businesses as “Hotels” for Sales Tax Purposes, and of Hotel Customers as Either Transient Guests or Permanent Occupants
Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes
Concerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Concerning the Definition of the Term “Hotel” for Sales Tax Purposes, As Defined by La. Rev. Stat. Ann. § 47:301(6), and the Term “Transient Guest”, As Used Within That Definition
Definition of the Term "Sale" for Sales Tax Purposes
Concerning R.S. 47:301(14)(e) that Defines Sales Taxable Services to Include the Furnishing of Laundry, Cleaning, Pressing, and Dyeing Services, and the Cleaning and Renovation of Clothing, Furs, Carpets and Rugs
Emergency Rule Concerning the Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Hurricane Katrina—Hotel Sales Tax Exclusion
Definition of the Term "Sales Price" for Sales and Use Tax Purposes
Repeal of Emergency Rule—Hurricane Katrina Hotel Sales Tax Exclusion
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004
Definition of the Term "Person" for Sales and Use Tax Purposes
Sales Tax on Vending Machine Sales
Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions
Department Proposes Rule Concerning the Sales Tax Exemption on Purchases of Electricity and the Sales Tax Limitation on Purchases of Natural Gas by Paper and Wood Products Manufacturers
Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels
Amending the Rule Relative to the Collection of Sales Taxes on Vehicles, to Remove Language Within the Former Rule that Provided for the Collection by Vehicle Rentors of a Local Sales Tax Recovery Surcharge
Department Proposes to Amend the Sales Tax Rule Concerning the Requirements for Absorption of the Sales Tax by Selling Dealers, to Update for Statutory Changes Since the Rule’s Last Amendment
Concerning Dealers’ Treatment of Sales Taxes That They Must Collect
Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund
Administration of Claims Against the Manufactured and Mobile Home Settlement Fund
Department Proposes to Adopt Rule Concerning the Point of Sale for the Jurisdiction Where Sales Taxes Are Due (7/10/2009)
Department Proposes to Amend the Sales Tax Rule Concerning the Penalty for Dealer Absorption of the Tax, to Update for Statutory Changes Since the Rule’s Last Amendment
Sales Tax Returns and Payment of Tax
Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax
Concerning the Filing of Tax Returns and the Payment of Taxes
Proposed Amendment to the Rule Concerning the Optional Apportionment Method Provided by R.S. 47:306.1 for Use by For-Hire Carriers in Reporting Sales and Use Taxes
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Determine the Amount of State and Local Sales Tax that Is Due in Certain Cases
Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business
Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities
Amending the Rule Concerning the Requirement that Wholesalers and Jobbers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies
Amending the Rule Concerning R.S. 47:312 that Authorizes the Secretary of Revenue and Local Tax Collectors to Attach Property Upon Which Sales or Use Tax, Interest, and Penalty Is Not Paid
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Collectors to Institute Judicial Proceedings Barring Delinquent Taxpayers From Further Pursuit of Business
Amending the Rule Concerning the Credit or Refund of State and Local Sales Tax That Is Authorized On Sales Returned to Dealers and On Uncollectible Accounts
Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Department Issues Emergency Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Altering, or Repairing Immovable Property
Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
Amending the Rule Concerning Procedures that Must Be Followed by Nonresident Contractors to Comply With the Contract Registration and Bond Requirements of R.S. 47:9, 47:306(D), 47:337.18, and 47:337.19
Amending the Rule Concerning the Value of Surety Bonds that Nonresident Contractors Are Required to Furnish to the Secretary of Revenue Guaranteeing Their Payment of State and Local Taxes
Department Issues Emergency Rule Concerning Nonresident Contractors’ Bonding Requirements
Concerning the Sales Tax Exemption Provided by R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (5/25/2010)
Concerning the Sales and Use Taxation of Food Products
Concerning the Sales Tax Exemptions Provided By La. Stat. Ann. § 47:305, Indicating Whether Each Exemption Applies to Both State and Local Sales Tax, or to Only State Sales Tax
Department Proposes to Repeal the Definition of the Term “Newspaper” That Is Provided in the Current Rule (3/1/2010)
Repeal of the Definition of the Term “Newspaper” That Is Provided Within the Current Rule (7/21/2010)
Amending the Rule Concerning the Exemption From State and Local Lease and Rental Tax for Helicopters Used in the Exploration for or the Production of Minerals
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
Proposed Amendment to the Rule Concerning the Sales Tax Exemptions Provided by R.S. 47:305.1 for Vessels of Fifty Tons Load Displacement and Over, and for Vessels Operating Exclusively in Foreign or Interstate Coastwise Commerce
Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops
Exemptions for Digital Tools
Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets
Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations
Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides
Amending the Rule Concerning the State and Local Sales Tax Exemption for the Amounts Paid by Motion Picture Theatres to Distributing Agencies for the Use of Films
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State
Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment
Qualifying Purchases for Public Construction Projects by Contractors and Subcontractors
Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations
Certain Self-Propelled Vehicles Removed from Inventory
Certain Self-Propelled Vehicles Removed from Inventory
Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items
Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Certain Trucks, Trailers, and Contract Carrier Busses Used at Least 80% of the Time in Interstate Commerce
Sales Tax Exemption Provided by R.S. 47:305.50(A) for Certain Large Trucks, Trailers and Contract Carrier Busses Operating 80% of The Time in Interstate Commerce
Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009)
Department Proposes Amendments to the Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce
Concerning the Annual State Sales Tax Holiday on Sales of Certain Types of Hurricane Preparedness Supplies
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies
Concerning the Annual Louisiana Second Amendment Weekend Holiday Act on Consumer Purchases of Firearms, Ammunition, and Hunting Supplies
Sales and Use Tax Exemption for Charitable Construction of Animal Shelters
Partial Sales and Use Tax Exemption on Boats
Signature Alternatives
Signature Alternatives
Signature Alternatives for Preparers
Signature Alternative for Preparers
Remittance of Tax under Protest, Suit or Petitions to Recover
Remittance of Tax Under Protest, Suits, or Petitions to Recover
Insufficient Funds Checks as They Relate to Payments Under Protest
Refund Claims
Claim for Refund Requirements
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Electronic Funds Transfer
Filing and Payment Dates
Concerning the Louisiana Tax Delinquency Amnesty Act of 2009 and the tax amnesty program to be conducted by the Department of Revenue during the months of September and October 2009
Revised Emergency Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office.
Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016
Louisiana Tax Delinquency Amnesty Act of 2014
Louisiana Tax Delinquency Amnesty Act of 2014
Louisiana Tax Delinquency Amnesty Act of 2014
Regulation Summary Report Notice LAC 61:I.4915 Louisiana Tax Delinquency Amnesty Act of 2014
Regulation Summary Report Notice Installment Agreement for Payment of Tax; Fees
Installment Agreement for Payment of Tax
Installment Agreement for Payment of Tax
Installment Agreement for Payment of Tax; Fees
Installment Agreement for Tax
Installment Agreement for Payment of Tax; Fees
Installment Agreement for Payment of Tax
Tobacco Tax
Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement.
Manufacturer’s Net Invoiced Price
Articles and Products Made of Tobacco and Tobacco Substitutes
Oilfield Site Restoration Fee
Regulation Summary Report Notice Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien;Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien; Fees
Issuance and Cancellation of a Lien;Fees
Electric and Hybrid Vehicles
Substantive Change Notice—Electric and Hybrid Vehicles (LAC 61:I.5501)
Presidential Disaster Tax Relief Credit, Federal Income Tax Deduction and Withholding by Professional Athletic Teams
Presidential Disaster Relief Credits
Presidential Disaster Relief Credits
Presidential Disaster Relief Credits
Department Proposes to Repeal the Existing Rule Prescribing the Format for the Sales Tax Returns Used by Local Sales Taxing Jurisdictions
Policy Statements
Policy Statements
Policy Statements
Petition to Adopt, Amend, or Repeal a Rule
Donations to the Louisiana Military Family Assistance Fund
Donations to the Louisiana Military Family Assistance Fund
Requirement for Tax Preparers to File Income Tax Returns Electronically
Requirement for Tax Preparers to File Income Tax Returns Electronically
Department Proposes Rule Requiring Compensated Tax Preparers to Submit Electronically Certain Percentages of Their Clients’ Individual Income Tax Returns, Beginning in 2008
Requirement for Tax Preparers to File Income Tax Returns Electronically
Individual Income Tax Extension Payments
Corporation Income and Franchise Tax Extension Payments
Partnership Returns-Electronic Filing Requirements; Filing Extensions for Partnerships filing Partnership/Partnership Composite Returns
Requiring that Lessors and Rentors of Motor Vehicles Submit Their State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Department Proposes Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period
Department Proposes Rule Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (4/22/2009)
Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009)
Electronic Filing Requirements for Oil or Gas Severance Tax
Electronic Filing Requirements for Oil or Gas Severance Tax
Mandatory Electronic Filing of Tax Returns and Payment
Electronic Filing Requirements for Oil or Gas Severance Tax
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund
Telecommunication Tax for the Deaf—Electronic Filing Requirements
Payment of Taxes by Credit or Debit Cards; Other
Payment of Taxes by Credit or Debit Cards; Other
Tobacco Tax – Electronic Filing Requirements and Tobacco Tax – Electronic Payment Required
Mandatory Electronic Filing and Payment of Tobacco Tax by Vapor Dealers
Mandatory Electronic Filing of Industrial Hemp-Derived CBD and Consumable Hemp Products Tax Returns and Payment of Tax
Mandatory Electronic Filing of Industrial Hemp-Derived CBD Tax Returns and Payment of Tax
Mandatory Electronic Filing of Remote Sellers Tax Returns and Payment of Related Sales and Use Tax
Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes
Consolidated Filer Sales Tax Returns, Form R-1029—Electronic Filing and Payment Requirement
Aviation Fuel Dealer Sales Tax Returns, Form R-1029E—Electronic Filing and Payment Requirement
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Electronic Filing and Payment Requirement for Dealers Providing Telecommunications, Cable Television, Direct-to-Home Satellite, Video Programming and Satellite Digital Audio Radio Services
Regulation Summary Report Notice Administrative Fees
Administrative Fees
Administrative Fees
Administrative Fees
Open Meetings via Electronic Means
Regulation Summary Report Notice LAC 61:III.2101 Penalty Waiver
Department Adopts Emergency Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.
Department proposes a Rule governing the documentation taxpayers must submit when requesting waiver of delinquent filing or late payment penalty and the factors that will be considered by the Department in evaluating waiver requests.
Penalty Waiver
Waiver of Delinquent Penalty
Penalty Waiver
Penalty Waiver
Regulation Summary Report Notice LAC 61:III.2103 Voluntary Disclosure Agreement
Voluntary Disclosure Agreements
Voluntary Disclosure Agreements
Voluntary Disclosure Agreement
Interest Waiver and Filing Extensions Following Disasters
Emergency Rule—Interest Waiver and Filing Extensions Following Disasters
Interest Waiver and Filing Extensions Following Disasters
Interest Abatement and Compromise
Interest Abatement and Compromise
Interest Waiver and Filing Extensions Following Disasters
Abatement of Presumed Accuracy-Related Penalties
Fresh Start Proper Worker Classification Initiative
Income Tax Return Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual Income Tax Filing Extensions
Individual and Fiduciary Income Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation and Income Tax Filing Return Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Corporation Income and Franchise Tax Filing Extensions
Income Tax Return Filing Extensions
Filing Extensions for Partnerships Filing Composite Returns
Filing Extensions for Partnerships Filing Composite Returns
Louisiana Tax Credit Registry
Public Registry of Motion Picture Investor Tax Credit Brokers
Public Registry of Motion Picture Investor Tax Credit Brokers
Public Registry of Motion Picture Investor Tax Credit Brokers
Policy Statements and Guidance
Alternative Dispute Resolution
Department adopts a rule governing Alternative Dispute Resolution.
Collection Fee
Validation and Notice of Local Taxing Authority Sales and Use Tax Exemptions and Exclusions
Designation of Tax Matters Person
Designation of Tax Matters Person
Designation of Tax Matters Person
Requirement for the Electronic Filing of Oil and Gas Severance Tax Returns (7/21/2010)
Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund
Department Proposes to Amend Rule to Provide with Respect to the Sales Tax Exemption Under R.S. 47:305(D)(4)(b) for Chemotherapy Drugs Used in the Treatment of Cancer (12/23/2009)
Concerning the Service Charge on Sales of Prepaid Wireless Telecommunications Services Authorized by Act 531 of the 2009 Regular Session of the Louisiana Legislature (12/23/2009)
Repeal of Obsolete Sales and Use Tax Exemptions, Exclusions, Refunds, and Holidays
Notice of Public Hearing - Request for Comments on Rulemaking
Notice of Public Hearing – Act 454 of the 2018 Regular Session of the Louisiana Legislature
Substantive Hearing Notice—Mandatory Electronic Filing of Certain Excise Tax Returns and Payment of Taxes (LAC 61:III.1539-1546)
2025 LDR Annual Rulemaking Report

Definition of Separate Corporation Basis

Invalid DateTime

Individuals

Pay by Credit or Debit Card
Watercraft Sales Tax
Consumer Use Tax
File and Pay Taxes

Businesses

LA File Online
Severance Notice
Alcohol and Tobacco Control
Withholding

Tax Professionals

Withholding FAQs
Partnership
Louisiana Withholding Tax Tables

Supplemental Links

About LDR
Accessibility Statement
Careers at LDR
Contact Us
Mission & Vision
News & Announcements
Privacy Policy
Search
Terms & Conditions
LDR Website Feedback