reglab/statecodes huggingface dataset:
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4413 - Admissions to Entertainment Furnished by Certain Domestic Nonprofit Corporations

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.13 grants a limited exemption to
				organizations created under the laws of the state of Louisiana as nonprofit,
				charitable, educational, or religious organizations from state and local sales
				or use tax on the sale of admissions to entertainment events. Such sales of
				admissions are exempt only when the entire proceeds, with the exception of
				necessary expenses connected with the event, are used for the purpose for which
				the organization was formed. The requirement that the entire proceeds from the
				sales of tickets, except for necessary expenses, must be used for the purpose
				for which the organization was formed eliminates from exempt status any event
				where payment has been made to a promoter or promotional firm for engaging the
				services of persons not directly connected with the sponsoring
				organization.
B. Only sales of
				admissions made by recognized domestic nonprofit, charitable, educational, or
				religious organizations are exempt under this Section. In order to meet the
				nonprofit requirement, an organization or corporation must have no provision
				for making of dividends or payments of any profits to any organizers or
				stockholders and none of the income may inure to the benefit of any private
				shareholder or individual. In order to qualify as a charitable organization, it
				must freely and voluntarily minister to the physical needs of those unable to
				help themselves, or promote the welfare of mankind at large, or of a community,
				or of some class from a part of a community, or be one which would not deny
				assistance to persons unable to pay even though it may charge for assistance to
				those who are able to pay. An educational institution is construed to mean a
				school, seminary, college, or other institution having an instructional staff
				and a curriculum designed to cultivate the mental, moral, religious, or
				physical facilities of those whom it seeks to educate.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.13,
				  R.S.
				  47:337.2,
				  R.S.
				  47:337.9, and
				  R.S.
				  47:1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4414 - Cable Television Installation and Repair

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.16 provides an exemption for sales and
				use taxes imposed by the state or by any political subdivision thereof on
				necessary fees incurred in connection with the installation and service of
				cable television. Such exemption shall not apply to purchases made by any cable
				television system, but shall apply only to funds collected from the subscriber
				for regular service, installation and repairs.
B. Contractors and sub-contractors engaged in
				the business of installing and servicing the cable television system, whether
				on a lump-sum or a cost-plus basis, are deemed to be purchasers and consumers
				of the materials used by them. Vendors of such materials are required to
				collect the sales tax thereon and to remit same to the appropriate taxing
				authority.
C. Charges for repairs
				to television sets or other tangible personal property that is not considered a
				part of the cable television system are taxable as sales of services.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:305.16.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4416 - Purchases of Mardi Gras Specialty Items

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.40 grants an exemption solely from
				state sales or use tax on purchases of specialty items for use in connection
				with Mardi Gras activities. The exemption is available to:
1. carnival organizations domiciled within
				Louisiana that plan to sponsor either a Mardi Gras ball or parade during the
				next Mardi Gras season; and
2.
				nonprofit organizations domiciled within Louisiana that plan to participate in
				a parade sponsored by a carnival organization.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4417 - Exclusions and Exemptions; Purchases Made with United States Department of Agriculture Food Stamp Coupons and Purchases Made under the Women, Infants, and Children's Program

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				This Section specifically exempts from the sales and use tax imposed by this
				Chapter, and any such tax imposed by any parish, board, or municipality,
				purchases of the following items:
1. eligible
				food items, as defined by the United States Department of Agriculture (USDA)
				regulations for the Food Stamp Program, when such food items are purchased with
				United States Department of Agriculture Food Stamp Coupons;
2. eligible food items authorized for
				purchase under the Women, Infants, and Children's (WIC) Program as administered
				by the Louisiana Department of Health and Human Resources, when such items are
				purchased with WIC Program Vouchers.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4418 - Nonprofit Organizations; Nature of Exemption; Limitations; Qualifications

Current through Register Vol. 50, No. 6, June 20, 2024
A. General. Events
				sponsored by domestic, civic, educational, historical, charitable, fraternal,
				or religious organizations, which are nonprofit are exempt from the sales or
				use tax for these events, on the condition that the proceeds from these events,
				less applicable expenses, are used for the furtherance of the purpose for which
				the organization was formed.
1. This
				exemption applies to sales of tangible personal property, admission charges,
				outside gate admission charges, and parking fees.
2. The organization must apply for the
				exemption for each event and the application must be genuine. The application
				is Form R-1048.
3. If the exemption
				is approved, the secretary will provide a certificate of exemption for the
				specific event.
4. If the secretary
				denies the exemption, the organization may appeal to the Louisiana Board of Tax
				Appeals.
5. An
event
, as referred to in the statute, means an occurrence of
				relatively short duration with a scheduled beginning and ending date and/or
				time.
6. T he purchase of items to
				be sold at these events is not exempt from the advance state or local sales or
				use tax,where applicable . In order to receive a credit for the tax paid on
				items to be sold at one of these exempt events, the organization would register
				with the appropriate taxing authority as an irregular filer and then file a
				sales tax return taking a credit for the sales tax paid on the purchases for
				resale.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4423 - State Sales Tax Holiday on Purchases of Hurricane-Preparedness Items

Current through Register Vol. 50, No. 6, June 20, 2024
A. Revised Statute
				47:305.58 allows for an exemption of the state sales tax on sales made on the
				last Saturday and Sunday of each May of certain hurricane-preparedness items or
				supplies.
1. Tax-free purchases are
				authorized on the first $1,500 of the sales price of each
				hurricane-preparedness item.
2. The
				sales tax exemption only applies to purchases of the following items or
				supplies:
a. any portable self-powered light
				source, including candles, flashlights and other articles of property designed
				to provide light;
b. any portable
				self-powered radio, two-way radio, or weather band radio;
c. any tarpaulin or other flexible waterproof
				sheeting;
d. any ground anchor
				system or tie-down kit;
e. any gas
				or diesel fuel tank;
f. any package
				of AAA-cell, AA-cell, C-cell, D-cell, 6 volt, or 9-volt batteries, excluding
				automobile and boat batteries;
g.
				any cell phone battery and any cell phone charger;
h. any nonelectric food storage
				cooler;
i. any portable generator
				used to provide light or communications or preserve food in the event of a
				power outage;
j. any
storm
				shutter device
, as defined by
				R.S.
				47:305.58;
k. any carbon monoxide detector;
				and
l. any reusable freezer pack
				such as "blue ice."
3.
				The state sales tax exemption provided does not apply to hurricane-preparedness
				items or supplies sold at any "airport," "public lodging establishment or
				hotel," "convenience store," or "entertainment complex."
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 44 - Sales and Use Tax Exemptions › Section I-4427 - Sales and Use Tax Exemption for Charitable Construction of Animal Shelters

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:305.59(B) provides a
				state sales and use tax exemption for sales of construction materials to
				certain animal shelter purchased between October 1, 2021, and June 30, 2025,
				are intended to be used in constructing new animal shelters in Louisiana, and
				construction begins on or before June 30, 2025. The local sales and use tax
				exemption is effective July 1, 2021, for construction beginning between July 1,
				2021, and June 30, 2025.
B.
				Definitions. For purposes of this Section, the following terms shall have the
				meaning ascribed therein.
Animal Shelter-
a public or private entity
				  designated by the parish, municipality, or other local governmental authority
				  for keeping or housing its impounded animals or a private, not for profit
				  entity whose mission or practice is protecting the welfare of animals and the
				  placement of those animals in permanent homes or with animal rescue
				  organizations.
Animal Shelter Facility
-a building,
				  structure, site, enclosure, or other facility used or operated for the housing
				  or keeping of any stray, homeless, abandoned, or unwanted animals, including
				  any facility designated by a parish, municipality, or other local governmental
				  authority for the keeping or housing of any impounded animals.
Louisiana Animal Shelter Registry-
the
				  registry established and maintained by the state veterinarian for animal
				  shelters as set forth in
				  R.S.
				  3:2366.
C. Eligibility. To qualify for the sales and
				use tax exemption on sales of construction materials, the following conditions
				must be satisfied at the time of application:
1. The animal shelter is registered with the
				Louisiana animal shelter registry.
2. The animal shelter intends to use the
				purchased materials in constructing a new animal shelter facility located
				within this state.
3. The animal
				shelter and the proposed new construction must comply with the provisions of
				R.S.
				3:2461 et seq. and
				R.S. 3:2471 et
				seq.
4. Purchases of materials for
				the construction of a new animal shelter facility must occur between October 1,
				2021 and June 30, 2025 for the state sales tax exemption to be applicable.
a. Purchases of materials for the repair of,
				for an addition to, or for alterations to existing animal shelter facilities do
				not qualify for the exemption.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4901 - Alternative Remedies for the Collection of Taxes

Current through Register Vol. 50, No. 6, June 20, 2024
A.R.S.
				47:1561.1 provides an alternative means of
				enforcing collection of income taxes withheld from wages of employees and sales
				and use taxes collected from customers, should a corporation fail to file
				returns or fail to remit such taxes, by holding certain officers or directors
				of the corporation personally responsible. Three criteria must be met before a
				corporate officer or director can be held personally liable:
1. the corporation must have failed to remit
				the collected taxes;
2. the officer
				or director must have direct control over or supervision of such taxes or must
				be charged with the responsibility for filing returns and remitting the taxes;
				and
3. the officer or director must
				have willfully failed to remit or account for such taxes.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4903 - Timely Filing When the Due Date Falls on Saturday, Sunday, or Legal Holiday

Current through Register Vol. 50, No. 6, June 20, 2024
A. Unless otherwise
				specifically provided, when the due date of any report or return prescribed
				under the laws administered by the Department of Revenue and Taxation, falls on
				a Saturday, Sunday, or a legal holiday, the report or return shall be
				considered timely if it is filed on the next business day.
B. Definitions. For the purposes of this
				Section, the following term is defined.
Legal Holiday
-any legal holiday observed by
				  the state of Louisiana or the United States Post Office.
AUTHORITY NOTE:
				  Promulgated in accordance with R.S. 9:188, 26:453,45:1179,
				  47:1511,
				  and
				  47:2425.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4905 - Signature Alternatives; Electronic Filings

Current through Register Vol. 50, No. 6, June 20, 2024
A. As authorized by
				R.S.
				47:1520, the following alternate methods for
				signing, subscribing, or verifying tax returns, statements, or other documents
				filed by electronic means are allowed and shall have the same validity and
				consequence as the actual signature and/or written declaration.
B. The following alternatives are allowed in
				lieu of submitting a written signature/declaration for tax returns transmitted
				electronically via any computer, telephone, or internet by the taxpayer or the
				taxpayer's agent:
1. the taxpayer's signature
				document maintained by the electronic filer on file and secured for a period of
				three years from December 31 of the year in which the taxes were due;
2. the taxpayer's signature on a trading
				partner agreement with the department;
3. a Personal Identification Number (PIN);
				or
4. an electronic signature as
				specified in a filing agreement.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4906 - Signature Alternatives for Preparers

Current through Register Vol. 50, No. 6, June 20, 2024
A. Income tax return preparers may sign
				original returns and amended returns by means of a rubber stamp, mechanical
				device, or computer software program. These alternative methods of signing must
				include either a facsimile of the individual preparer's signature or the
				individual preparer's printed name. Income tax return preparers utilizing one
				of these alternative means are personally responsible for affixing their
				signatures to returns. Income tax preparers who use alternative methods of
				signing must provide all of the other preparer information that is required on
				returns. This regulation does not alter the signature requirements for any
				other type of document currently required to be manually signed.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:101(A)(2),
				  R.S.
				  47:1511 and
				  R.S.
				  47:295.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4907 - Remittance of Tax under Protest, Suits or Petitions to Recover

Current through Register Vol. 50, No. 6, June 20, 2024
A. Except as
				provided in
				R.S.
				47:1576(A)(1)(b), any
				taxpayer protesting the payment of any amount found due by the secretary or the
				enforcement of any provision of the tax laws in relation thereto, shall remit
				to the Department of Revenue the amount due, including tax, interest and
				penalties. At such time, the taxpayer must give notice of its intention to
				either: file suit in district court; or file a petition at the Board of Tax
				Appeals for the recovery of such tax. Accordingly, amounts remitted to the
				department must be deemed at the time remitted as a payment under protest by
				including notice of intention to either: file suit in district court; or file a
				petition at the Board of Tax Appeals for recovery of such tax.
1. Overpayments of income tax designated on
				the prior year's return as an amount of overpayment to be credited to the next
				year's return cannot be designated as payment under protest.
2. Pending claims for refund cannot be
				designated as payment under protest.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4908 - Insufficient Funds Checks

Current through Register Vol. 50, No. 6, June 20, 2024
A. In
				the event a check used to make a remittance of tax under protest pursuant to
				R.S.
				47:1576 is returned unpaid by the bank on
				which it is drawn for any reason related to the account on which the check is
				written, such shall constitute a failure to remit taxes.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:1576.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4909 - Refund Claims

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Taxpayers filing claims for refunds or credits of overpayments of tax, penalty
				or interest as authorized by
				R.S.
				47:1621 and in accordance with
				R.S.
				47:1623 must comply with the following
				procedures.
1. A claim for refund or credit
				shall be written in the English language, and be:
a. submitted on claims for refund/credit
				forms provided by the secretary; or
b. written in a format substantially the same
				as that provided by the secretary; or
c. submitted by timely filing an amended
				return.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4910 - Electronic Funds Transfer

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Electronic Funds Transfer Requirements
1. For
				taxable periods beginning on or after January 1, 2004, taxpayers are required
				to remit their tax payments by electronic funds transfer under any of the
				following circumstances:
a. the payments made
				in connection with the filing of any business tax return or report averaged,
				during the prior 12-month period, more than $15,000 per reporting period;
				or
b. any business tax return or
				report is filed more frequently than monthly and the average total payments
				during the prior 12-month period were more than $15,000 per month; or
c. any company who files withholding tax
				returns and payments on behalf of other taxpayers and payments during the
				previous 12-month period averaged more than $15,000 per month for all tax
				returns filed.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4911 - File Date of Returns and Other Documents; Payment Dates

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. For the purposes of these
				rules, the following terms shall have the meanings ascribed to them in this
				Section.
Courier
- a messenger other than the United
				  States Postal Service that delivers parcels, packages and the like containing
				  returns, reports, other documents or payments.
Electronically
- by computer, telephone or
				  internet.
Postage
- the amount of money paid for the
				  delivery of a piece of mail by the United States Postal Service.
Postage Meter
- the postage printing die and
				  postage registering mechanism of a mailing machine which must meet postal
				  service test specifications and is subject to inspection by the United States
				  Postal Service.
Postmark
-an official mark made by the United
				  States postal service on a piece of mail to cancel the stamp and to indicate
				  the place and date of sending.
B. File
				Date of a Return, Report and Other Document
1.
				Delivery by the United States Postal Service. A return, report or other
				document in a properly addressed envelope with sufficient postage delivered by
				the United States Postal Service is deemed filed on the date postmarked by the
				United States Postal Service. The postmark must bear a date on or before the
				last date prescribed for filing the return, report or other document in order
				to be considered timely filed. If the postmark on the envelope is not legible,
				the taxpayer has the burden of proving the date that the postmark was made. If
				the return, report or other document is sent by United States registered or
				certified mail, the date of registration is treated as the date of postmark. A
				postage meter date is considered a valid postmark date provided it does not
				conflict with a legible United States Postal Service postmark date. If the
				dates conflict, the United States Postal Service date shall override the meter
				date.
2. Delivery by Courier. A
				return, report or other document delivered by courier is deemed filed on the
				date it is delivered to the department's headquarters or a regional
				office.
3. Delivery by the
				Taxpayer. A return, report or other document delivered by the taxpayer or a
				representative of the taxpayer is deemed filed on the date it is delivered to
				the department's headquarters or a regional office.
4. Electronically Filed. A return, report or
				other document filed electronically is deemed filed on the date transmitted to
				the department or to a third party acting as the department's agent.
5. Electronic Payment as a Substitute. In the
				case where a taxpayer is allowed to and has elected to have an electronic
				payment represent his return, the return shall be considered filed on the date
				the transmitted funds are posted to the state of Louisiana's bank
				account.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4913 - Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General's Office

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Definitions
1. For purposes of this rule, the
				following terms shall have the meaning ascribed to them.
Attorney General
-the Attorney General of the
				  state of Louisiana.
Collection Contractor
-the attorney general
				  or one or more private persons, companies, associations, or corporations who
				  provide debt collection services inside the state.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4914 - Prescription of Refunds Claimed Pursuant to the Federal Combat-Injured Veterans Tax Fairness Act of 2016

Current through Register Vol. 50, No. 6, June 20, 2024
A. General. R.S. 47: 1623(G) provides for an extension of the prescriptive period applicable to certain individual income tax refunds. Taxpayers who received a federal income tax refund pursuant to the Combat-Injured Veterans Tax Fairness Act of 2016 are entitled to an extension of prescription on the corresponding Louisiana income tax refund. The extension of prescription only applies to refunds allowed pursuant to the Combat-Injured Veterans Tax Fairness Act of 2016.
B. Combat-Injured Veterans Tax Fairness Act of 2016. On December 16, 2016, the President signed the Combat-Injured Veterans Tax Fairness Act of 2016 into law as Public Law 114-292. Public Law 114-292 provides an extension of the federal statute of limitations for refunds of income tax erroneously paid on lump-sum disability severance payments made by the U.S. Department of Defense. For tax years 1991 through 2016, the Department of Defense erroneously withheld income tax from lump-sum disability severance payments that are exempt from federal income tax pursuant to Section  104(a)(4) of the Internal Revenue Code.
1. Erroneous Withholding. Federal income tax was erroneously withheld from the following Department of Defense payments:
a. lump-sum disability severance payments for combat-related injuries; and
b. lump-sum disability severance payments that would qualify as disability compensation from the Department of Veterans Affairs.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4915 - Louisiana Tax Delinquency Amnesty Act of 2014

Current through Register Vol. 50, No. 6, June 20, 2024
A. A taxpayers application to make
				installment payments of a delinquent tax and its interest, penalties, and fees
				shall, upon approval by the secretary, enter the taxpayer into an installment
				agreement. In order to continue in the amnesty program, the taxpayer must make
				complete and timely payments of all installment payments. For the payment to be
				considered timely, all installment payments must be received no later than May
				1, 2015.
B. All installment
				agreements approved by the secretary shall require the taxpayer to provide a
				down payment of no less than 20 percent of the total amount of delinquent tax,
				penalty, interest, and fees owed to the department at the time the installment
				agreement is approved by the secretary. Field audit and litigation are not
				eligible to enter into an installment agreement.
C. Every installment agreement shall include
				fixed equal monthly payments that shall not extend for more than six months.
				Applicants seeking to enter into an installment agreement with the department
				shall provide the following information:
1.
				bank routing number;
2. bank
				account number; and
3. Social
				Security number or LDR account number.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 49 - Tax Collection › Section I-4919 - Installment Agreement for Payment of Tax

Current through Register Vol. 50, No. 6, June 20, 2024
A. Time Tax Payable. The total amount of tax
				due on a tax return shall be paid no later than the date the return is required
				to be filed without regard to any extension of time for filing the return. An
				extension of time to file a return is not an extension of time to pay the tax
				due. The total amount of tax shown on the return as filed is an assessment,
				which is equivalent to a judgment, and shall be recorded as an assessment in
				the records of the secretary.
B.
				Installment Agreement. If a taxpayer qualifies for an installment agreement,
				the secretary may allow the taxpayer to pay taxes, interest, penalties, fees
				and costs due in installments subject, but not limited, to the following
				requirements or conditions.
1. The taxpayer
				shall pay a nonrefundable installment agreement fee in the amount of $105,
				payable to the Department of Revenue, to establish an installment agreement for
				the payment of the tax debt. Payment of the fee is mandatory. The installment
				agreement fee cannot be paid in installments nor waived or applied against any
				tax debt. However, the secretary shall not charge the fee to enter into an
				installment payment agreement plan with any taxpayer whose adjusted gross
				income is less than or equal to $25,000.
2. The taxpayer must be current in the filing
				of all returns and in the payment of all liabilities for all tax types and
				periods not covered in the installment agreement.
3. The taxpayer shall file returns for all
				tax periods included in the installment agreement.
4. The taxpayer shall agree to waive all
				restrictions and delays on all liabilities not assessed for periods included in
				the installment agreement.
5. The
				taxpayer shall agree to timely file all returns and pay all taxes that become
				due after the periods included in the installment agreement.
6. The taxpayer may be required to pay a down
				payment of 20 percent and to make installment payments by automatic bank
				draft.
7. All installment agreement
				payments shall be applied to accounts, taxes, and periods as determined by the
				department.
8. Any and all future
				credits and overpayments of any tax shall be applied to outstanding liabilities
				covered by the installment agreement.
9. The taxpayer shall notify the department
				before selling, encumbering, alienating, or otherwise disposing of any of their
				real (immovable) or personal (movable) property.
10. Tax liens may be filed in any parish
				wherein the department has reason to believe the taxpayer owns immovable
				property.
11. A continuing guaranty
				agreement may be required on installment agreements requested by a corporation,
				limited liability company, partnership, or limited partnership.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 51 - Tobacco Tax › Section I-5101 - Reporting of Certain Imported Cigarettes; Penalty

Current through Register Vol. 50, No. 6, June 20, 2024
A. Every registered wholesale tobacco dealer
				receiving cigarettes or roll-your-own tobacco made by a tobacco product
				manufacturer who is not participating in the Master Settlement Agreement,
				whether the product is purchased directly from the manufacturer or through a
				distributor, retailer or similar intermediary or intermediaries, must furnish
				the following information:
1. invoice
				number;
2. manufacturer's name and
				complete address;
3. quantity of
				product obtained, i.e., number of cigarettes or ounces of roll-your-own tobacco
				as defined at
				R.S.
				13:5062(4);
4. product brand name;
5. whether the product was shipped directly
				from the manufacturer;
6. name and
				address of the seller if other than the manufacturer; and
7. any other information that may be
				requested by the secretary.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 51 - Tobacco Tax › Section I-5103 - Manufacturer's Net Invoiced Price

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Definitions
Cash Discounts
-reduction to the total
				  invoiced amount based upon a payment method or timing of payment such as
				  payment by electronic funds transfer, automatic withdrawal or full payment
				  within a specified period.
Promotional Incentives
-product provided to
				  the Louisiana dealer and listed on the invoice at no cost.
Trade Discounts-
reduction in list price or
				  unit price given by a manufacturer or other supplier. These discounts are
				  listed in the product line item as either a percentage or specified amount and
				  are reflected in the extended price of the product on the invoice.
B. The tobacco tax is imposed on
				the invoice price of cigars, smoking tobacco, smokeless tobacco, and other
				tobacco products.
				R.S. 47:842(6) defines invoice price as the manufacturer's
				net invoiced price as invoiced to the Louisiana tobacco dealer.
C. Manufacturer's net invoiced price is the
				product line item price charged to the dealer by the manufacturer, supplier,
				jobber or other person who sells the tobacco product to the dealer inclusive of
				any trade discount reflected in the line item price.
D. Federal excise and other taxes, shipping
				charges, and freight charges separately stated on an invoice are not considered
				part of the price of the taxable product and are excluded from the
				determination of manufacturer's net invoiced price.
E. Cash discounts shall not be considered
				when determining the manufacturer's net invoiced price.
F.R.S.
				47:854(B) requires that any
				tobacco products given away at no cost must be taxed in the same manner as
				products sold, used, consumed, handled or distributed in this state. The
				tobacco tax due on promotional incentives listed on an invoice at no cost shall
				be determined as follows.
1. If the invoice
				reflects a purchase of the same product, then the tobacco excise tax should be
				calculated on the invoiced price charged on the invoice for the same
				product.
2. If the invoice does not
				show the purchase of the same product, then the tax is calculated on the
				manufacturer's list price for that product.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 51 - Tobacco Tax › Section I-5105 - Articles and Products Made of Tobacco and Tobacco Substitutes

Current through Register Vol. 50, No. 6, June 20, 2024
A. The definition
				of
smokeless tobacco
provided in
				R.S.
				47:842(15) includes articles
				and products made of tobacco and tobacco substitutes.
B. Any product made with nicotine which is
				extracted from tobacco is considered an article or product made of tobacco. It
				is not necessary that tobacco leaves be present in the article or product.
				These products are smokeless tobacco for purposes of Louisiana tobacco
				tax.
C. As used in
				R.S.
				47:842(15), for purposes of
				the tax due on smokeless tobacco, tobacco substitute includes any
				non-combustible product intended to be used or consumed as an alternative to
				tobacco. Examples of tobacco substitutes include, but are not limited to
				products made with nicotine extracted from tobacco or any other source,
				products made with synthetic nicotine, and products which simulate traditional
				smokeless tobacco regardless of the presence of nicotine. These products are
				smokeless tobacco for purposes of Louisiana tobacco tax.
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:841(D) and
				  1511.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 53 - Miscellaneous Fees › Section I-5301 - Oilfield Site Restoration Fee

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				The Department of Revenue is responsible for collection of the oilfield site
				restoration fee imposed on the production of gas, oil, and condensate.
1. The fee shall be assessed on the same
				production that is taxed by the state's severance tax laws.
2. An annual fee, administered and collected
				by the Office of Conservation, is also imposed on nonproducing wells located
				within the state, except for temporarily abandoned or saltwater disposal wells
				in stripper fields.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 53 - Miscellaneous Fees › Section I-5302 - Issuance and Cancellation of a Lien; Fees

Current through Register Vol. 50, No. 6, June 20, 2024
A. A tax lien shall be filed on liabilities
				when the tax due involves a jeopardy assessment pursuant to
				R.S.
				47:1566.
B. A tax lien may be filed on liabilities
				when any of the following conditions exist:
1. when liabilities reach warrant for
				distraint status;
2. information is
				received indicating the taxpayer is on the verge of bankruptcy;
3. a corporation is in the process of
				dissolving or withdrawing from the state;
4. the filing history of the taxpayer
				indicates an effort to avoid the payment of taxes;
5. information indicates that the taxpayer is
				in the process of selling movable or immovable property;
6. warrants are determined currently not
				collectible; or
7. a formal
				installment agreement has been negotiated with the taxpayer.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 55 - Electric and Hybrid Vehicles › Section I-5501 - Electric and Hybrid Vehicle Road Usage Fee

Current through Register Vol. 50, No. 6, June 20, 2024
A. Definitions. The following definitions
				supplement those contained in
				R.S.
				32:461(B).
Auto Title Companies
-shall have the same
				  meaning as ascribed in
				  R.S.
				  32:702(4).
Dealer
-shall have the same meaning as
				  ascribed in
				  R.S.
				  32:702(7)(a).
Public License Tag Agents
-a participant in a
				  system, to include parish governing authorities, licensed new or used motor
				  vehicle dealers or their agents, auto title companies and other entities
				  authorized pursuant to
				  R.S.
				  47:532.1, to receive and process applications
				  filed for certificates of title, recordation of liens, mortgages, or security
				  interests against motor vehicles, and other actions relative to the transfer of
				  title of vehicles.
B.
				Application
1. The annual road usage fee
				imposed by
				R.S.
				32:461 on electric and hybrid vehicles
				operated on the highways in Louisiana applies to:
a. vehicles registered in Louisiana;
				and
b. vehicles registered in
				another state but which are operated on the highways of Louisiana and required
				to be registered in Louisiana pursuant to
				R.S.
				47:513, including company vehicles by
				resident employees, owners with dual-or multiple state residences, or other
				situations of permanent use.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6101 - Purpose

Current through Register Vol. 50, No. 6, June 20, 2024
A. The purpose of
				this Chapter is to implement the Motion Picture Investor Tax Credit Program as
				established by
				R.S.
				47:6007.
B. This Chapter shall be administered to
				achieve the following:
1. to encourage
				development of a strong capital base within the state for the motion picture
				and related industries;
2. to
				achieve a self-supporting, independent, indigenous industry; and
3. to encourage development of state of the
				art motion picture production and post-production facilities:
a. in the short-term, to attract private
				investors in state-certified productions;
b. in the long-term, to encourage the
				development of a skilled state workforce trained in the film and video
				industry.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6103 - General Description

Current through Register Vol. 50, No. 6, June 20, 2024
A. For
				application received on or after July 1, 2017, state-certified productions may
				be eligible for up to a 40 percent tax credit on total qualified in-state
				expenditures, including resident and non-labor as follows:
1. Base Investment Credit
a. Base Rate. State-certified productions
				with a total base investment greater than $300,000, or for Louisiana screenplay
				state-certified productions with a total base investment equal to or greater
				than $50,000, a tax credit of 25 percent of the base investment may be
				allowed;
b. Louisiana Screenplay.
				State-certified productions with expenditures equal to or greater than $50,000,
				but not greater than $5,000,000, based upon a screenplay created by a Louisiana
				resident, may be eligible for an increased 10 percent credit of the base
				investment, for a total of 35 percent.
c. Out of Zone Filming. State-certified
				productions that have their production office and at least 60 percent of
				principal photography based and occurring outside of the New Orleans
				Metropolitan Statistical Area (NOLA-MSA) may be eligible for an increased 5
				percent credit of base investment, for a total of 30 percent or 40 percent
				total for a Louisiana screenplay shot out of the zone.
i. In NOLA-MSA zone: Orleans, Jefferson,
				Plaquemines, St. Bernard, St. Charles, St. James and St. Tammany Parishes,
				Out-of-zone: All other parishes including St. John the Baptist
				Parish.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6105 - Definitions

Current through Register Vol. 50, No. 6, June 20, 2024
A. Terms not
				otherwise defined in this Chapter shall have the same meaning given to them in
				R.S.
				47:6007, unless the context clearly requires
				otherwise.
B. In this Chapter, the
				following terms shall have the meanings provided herein, unless the context
				clearly indicates otherwise.
Allocatee
-an individual or entity that
				  received an allocation of investment tax credits.
Allocator
-an individual or entity that makes
				  an allocation of investment tax credits.
Base Investment
-cash or cash equivalent
				  investment made and used for production expenditures in the state for a
				  state-certified production.
Begin Construction
-Repealed.
a. in the case of a new building, either:
i. materials to be used in the project, worth
				more than 5 percent of the construction budget, are placed at the project site;
				or
ii. other work is performed on
				the site which is visible from a simple inspection and reasonably indicates
				that the work has begun, such as substantial land fill, soil reinforcement or
				pouring of a foundation. The following are examples of services which do not
				indicate that work has begun; services of surveyors or engineers; cutting or
				removal of trees; demolition of existing structures or clearing of the land
				surface;
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6109 - Additional Program Provisions

Current through Register Vol. 50, No. 6, June 20, 2024
A. The
				following additional provisions shall apply to applications received on or
				after July 1, 2017:
1. LED total program
				issuance cap. The aggregate dollar amount of tax credits issued for all
				state-certified productions shall not exceed $150,000,000 per fiscal
				year;
2. LDR taxpayer claims cap.
				Tax credit claims and transfers to the state ("buy-back") shall be limited to
				an aggregate total of $180,000,000 per fiscal year;
3. LED individual project issuance cap. The
				maximum amount of credits certified by LED for a single state-certified
				production shall be $20,000,000, which may be structured over two or more years
				in the initial certification letter;
a.
				Except for state-certified productions for scripted episodic content that may
				be granted up to $25,000,000 in credits per season.
4. LED individual salary cap. The maximum
				amount of qualifying payroll expenditures per individual shall be $3,000,000.
				Payroll payments in excess of $3,000,000 made directly or indirectly to an
				individual or loan-out shall be excluded.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6111 - Delinquent tax filing clearance requirement

Current through Register Vol. 50, No. 6, June 20, 2024
A. No motion picture production tax credit
				may be earned, certified, issued to, transferred by, or used to reduce a
				Louisiana tax liability if there exists a delinquent federal, state or local
				tax obligation.
B. Compliance with
				this requirement shall now be certified by the motion picture production
				company, irrevocable designee, taxpayer, or claimant before any credit may be
				certified, transferred, or sold.
AUTHORITY
				  NOTE: Promulgated in accordance with
				  R.S.
				  47:6007
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6113 - Application of the Tax Credit

Current through Register Vol. 50, No. 6, June 20, 2024
A.
				Prior to claiming a tax credit on any tax return, or transferring any tax
				credit, a person must apply for and obtain a final certification. The investor
				tax credit may be earned, transferred, allocated, and claimed as follows.
1. Earn. Individuals or entities may earn
				investor tax credits pursuant to
				R.S.
				47:6007(C)(1).
a. Once tax credits are earned by an
				individual or entity, such individual or entity and any subsequent transferee,
				may transfer or allocate the investor tax credits.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6115 - Transfer fee allocation and the Entertainment Development Fund

Current through Register Vol. 50, No. 6, June 20, 2024
A. For applications
				received on or after July 1, 2017, as a general rule motion picture production
				tax credits may not be transferred or sold to another taxpayer;
1. except that, the motion picture production
				company that earned the tax credits, or the company's irrevocable designee, may
				transfer the credits to LDR for 90 percent of the face value of the
				credits;
2. the transfer
				notification submitted to LDR shall include a fee of two percent of the tax
				credit transfer value, which shall be deposited upon receipt in the state
				treasury and thereafter credited to the Louisiana Entertainment Development
				Fund.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6117 - Louisiana Music (Repealed)

Current through Register Vol. 50, No. 6, June 20, 2024
AUTHORITY NOTE:
				  Promulgated in accordance with
				  R.S.
				  47:6007.
Louisiana Administrative Code › Title 61 - REVENUE AND TAXATION › Part I - Taxes Collected and Administered by the Secretary of Revenue › Chapter 61 - Motion Picture Production Tax Credit Program › Section I-6119 - Louisiana Promotional Graphic

Current through Register Vol. 50, No. 6, June 20, 2024
A. For applications for state-certified
				productions received on or after July 1, 2017 and prior to July 1, 2023 at time
				of request for final certification, state certified productions shall be
				required to acknowledge the financial assistance of the state of Louisiana
				either through the inclusion of a Louisiana promotional graphic meeting
				requirements set forth below, or an alternative marketing opportunity that has
				been approved in writing by LED.
1. -
				3..