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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

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

Hurricane Preparedness Sales Tax Holiday not in effect for May 2016...Continue Reading

BATON ROUGE – The annual sales tax exemption known as the Hurricane Preparedness Sales Tax Holiday is not among the exemptions and exclusions considered operative and in effect for the fiscal year ending June 30, 2016. Therefore, there will be no sales tax holiday for hurricane preparedness items prior to the June 1 start of the 2016 Atlantic Hurricane Season.

 

By statute, the Hurricane Preparedness Sales Tax Holiday takes place during the last consecutive Saturday and Sunday each May. But this year’s event is not among the exemptions and exclusions declared “operative and in effect” by acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature. As a result, purchases during the statutorily-defined sales tax holiday weekend of items such as batteries, flashlights and generators are subject to the five percent state sales tax.

 

Partial Hurricane Preparedness Sales Tax Holiday in Effect for 2017 & 2018

 

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 provide for a two percent exemption on statutorily-specified hurricane preparedness items, meaning purchases of specified items during the 2017 and 2018 sales tax holiday weekends will be subject to three percent state sales tax. Beginning July 1, 2018, specified hurricane preparedness items will again be exempted fully from the state sales tax.

 

Partial Sales Tax Holidays in Effect for August & September of 2016 & 2017

 

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 of the 2016 First Extraordinary Session of the Louisiana Legislature provide for a two percent state sales tax exemption during the general sales tax holiday scheduled for the first consecutive Friday and Saturday each August. This means purchases of most items of tangible personal property during the 2016 and 2017 general sales tax holiday weekends will be subject to three percent state sales tax. Beginning July 1, 2018, eligible purchases will again be exempted fully from the state sales tax.

 

For the fiscal years beginning July 1, 2016, through June 30, 2018, acts 25 and 26 provide for a two percent exemption from the state sales tax on purchases of firearms, ammunition and other specified items during the statutorily-defined Second Amendment Weekend Sales Tax Holiday. During the first weekend in September in 2016 and 2017, purchases of specified items will be subject to three percent state sales tax. Beginning July 1, 2018, eligible purchases will again be exempted fully from the state sales tax.

 

For more information, call the Louisiana Department of Revenue Policy Information Center at 225-219-4084 or email sales.inquiries@la.gov.

 

 

West Monroe Chamber and LDR to host forum on recent tax changes impacting businesses...Continue Reading

The Louisiana Department of Revenue (LDR) and the West Monroe-West Ouachita Chamber of Commerce have partnered to offer a free tax forum focused on the recent legislative changes passed during the 2016 First Extraordinary Session. The session will be held on Tuesday, May 17 at 2 p.m. at the West Monroe Convention Center, 901 Ridge Ave.

LDR Assistant Secretary Jay Frost will lead the discussion and will cover outcomes from the special session and the changes to Louisiana’s tax laws.

 

Who should attend:
CPAs, Controllers, CFOs, tax preparers, accountants, business owners, and members of the public who need to know the effects of the new sales tax changes on business transactions

 

The tax forum is free and advance registration is required.

 

For more information or to reserve a seat, call the WMWO Chamber of Commerce at (318) 325-1961 or register online at:

 

https://westmonroechamber.chambermaster.com/eventregistration/register/3052

 

 

Important Dates

07/25 Monday
Interstate Motor Fuel User
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

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