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LDR issues guidance on imposition of new one-cent sales and use tax
See RIB 16-012: State Sales Tax Exemptions and Exclusions Applicable to La. R.S. 47:302, 321 and 331, RIB 16-013: Imposition of a New One-Cent Sales and Use Tax, and Publication R-1002A, Act 25 and 26 - Taxable Rate of Transactions for Exemptions and Exclusions. The publications lists the tax rates in effective on April 1, 2016 pursuant to Act 25 and Act 26 of the 2016 First Extraordinary Session of the Louisiana Legislature.

Recent News

Used car dealers arrested for fraud scheme to steal sales tax revenues ...Continue Reading

BATON ROUGE – The c0-owners of a Lafayette used car dealership face felony charges for allegedly stealing tens of thousands of dollars in state sales tax revenues.

Shawn Paul Calvit (Booking Photo) and Michael Vilchez Laue (Booking Photo), own and operate Lauco Auto Sales at 220 Johnston Street in Lafayette. Investigators with the Louisiana Department of Revenue say the pair underreported the sales price of more than a hundred vehicles, shorted the state on the sales taxes, and pocketed the difference.

 

The investigation determined the actual value of the cars sold was more than $1 million. But Calvit and Laue reported gross sales of just $146,000.  They allegedly defrauded the state of an estimated $37,100 in sales taxes.

 

Each man faces felony charges of theft, failing to account for state tax monies and injuring public records.

 

This case brings to 62 the number of arrests under a joint anti-fraud initiative of the Department of Revenue and the state Attorney General’s office. The Louisiana Used Motor Vehicle Commission assisted in this investigation.

 

Louisiana Shoppers receive sales tax discount August 5 & 6...Continue Reading

BATON ROUGE – Families shopping for back-t0-school supplies, electronics, furniture and most other retail items will save money during the 2016 Louisiana Annual Sales Tax Holiday Friday, August 5 and Saturday, August 6.

During these two days, purchases of most items of tangible personal property will be subject to only three percent state sales tax instead of the full five percent.

 

Conditions

 

The sales tax exemption applies to the first $2500 of the purchase price of each eligible item when the customer:

  • Buys and accepts delivery of eligible property;

  • Places property on layaway;

  • Acquires property that was previously placed on layaway; or

  • Places an order for immediate delivery, even if the delivery must be delayed, provided the customer has not requested delayed delivery

Local sales taxes apply to all transactions unless the local taxing authority creates its own exemption.

 

Exceptions

 

The sales tax holiday does not apply to:

  • Vehicles subject to title and license

  • Meals prepared for consumption on premises or to-go; and

  • Taxable services such as hotel occupancy, laundry services, printing services, telecommunication services, the furnishing of cold storage space, leases or rentals of tangible personal property, repairs to tangible personal property, and admission to athletic, amusement, or recreational facilities or events

Visit www.revenue.louisiana.gov/taxholiday for more information.

 

Back-to-School Tax Deductions

 

The Louisiana Department of Revenue reminds shoppers to retain receipts for back-to-school items such as supplies, uniforms, and equipment required by schools. These purchases may qualify for tax deductions on 2016 Louisiana Individual Income Tax Returns due May 15, 2017. The deductions apply to educational expenses for public, private, parochial, and home schools. To claim the deductions, you must be able to claim the student as a dependent on your state individual income tax return, and you must be able to provide documentation for the expenses.

 

For more information about the Louisiana School Tuition and Expense Tax Deductions, visit www.revenue.louisiana.gov/schooldeduction.

 

State solar energy tax credit limit for purchased systems has been reached...Continue Reading

BATON ROUGE – The amount of claims already submitted for Louisiana’s solar energy system tax credit exceeds the amount of money available to pay claims on purchased systems through the scheduled end of the credit program on December 31, 2017. Consumers purchasing residential solar energy systems from this point forward should not expect to receive tax credits from the state.

Act 131 of the 2015 Regular Session of the Louisiana Legislature placed yearly limits, or “caps,” on the amount of money available to pay claims in the solar tax credit program, which ends on December 31, 2017:

·         Fiscal Year 2015-2016

$10,000,000

·         Fiscal Year 2016-2017

$10,000,000

·         Fiscal Year 2017-2018

$5,000,000

As required by state law, the Louisiana Department of Revenue approves these tax credit claims on a first-come, first-served basis, based on the date the tax return is filed.  The Department is currently reviewing previously submitted claims and the amount of approved credits and claims under review exceeds the funds available to pay claims on solar energy systems by $14 million.

Taxpayers who do not receive refunds under the 2016 fiscal year cap will be notified in writing if they are eligible for deferred claims under the $10 million cap for fiscal year 2016-2017 or the $5 million cap for the 2017-2018 fiscal year.  Any taxpayer who is denied a solar energy system tax credit due to lack of funds will receive a certified letter of denial.

General information on the current status of all capped tax credits is available on the Department of Revenue website: http://revenue.louisiana.gov/LawsAndPolicies/CreditCaps

Important Dates

08/01 Monday
Louisiana Withholding Tax Form (L-1 Return) - 2nd Quarter - Quarterly and Monthtly Payment Frequencies
Special Fuels Decal Renewal
Telecommunication Tax for the Deaf
08/15 Monday
Alcoholic Beverage Tax
08/22 Monday
Sales and Use Tax
Prepaid Wireless Telecommunications 911 Service Charge
Hotel Occupancy Tax
Ernest N. Morial New Orleans Exhibition Hall Authority Food and Beverage Tax
Beer Tax
Tobacco Tax

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