Rules are first published in the Louisiana Register and incorporated into Louisiana Administrative Code (LAC) when it is updated. The Louisiana Administrative Code is a state-certified publication that provides a set of rules that have been formally adopted or amended by Louisiana state agencies. The following table contains Rules adopted during the past year. Previously adopted rules back to November 2000 are available in the archive.
| Number |
Description |
Date Issued |
| LAC 61:I:1501 |
Income Tax Withholding Tables |
08/20/2009 |
| LAC 61:III.1513-1523 |
Requiring Electronic Filing of Certain Types of Tax Returns, Beginning with the July 2009 Filing Period (7/20/2009) |
07/21/2009 |
| LAC 61:I.4420 |
Amended Rule Concerning the Sales Tax Exemption Provided by R.S. 47:305.50 for Vehicles Operating in Interstate Commerce (7/20/2009) |
07/21/2009 |
| LAC 61:III.2116 |
Interest Waiver and Filing Extensions Following Disasters |
06/20/2009 |
| LAC 61:III.101 |
Policy Statements |
06/20/2009 |
| LAC 61:III:2501 |
Individual Income Tax Filing Extensions |
06/20/2009 |
| LAC 61:III.501 |
Designation of Tax Matters Person |
02/20/2009 |
| LAC 61:I:1501 |
Income Tax Withholding Tables |
02/20/2009 |
| LAC 61:I.1907 |
Income Tax Credits for Wind or Solar Energy Systems |
10/20/2008 |
| LAC 61:III.1511 |
Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period |
09/20/2008 |
| LAC 61:I.4423 |
Concerning the Annual State Sales Tax Holiday Authorized by La. Rev. Stat. Ann. § 47:305.58 on Sales of Hurricane-Preparedness Items or Supplies |
07/20/2008 |
| LAC 61:III.1501 |
Requirement for Tax Preparers to File Income Tax Returns Electronically |
07/18/2008 |
| LAC 61:III:1532 |
Payment of Taxes by Credit or Debit Cards; Other |
04/20/2008 |
| LAC 61:I.101 |
Drug Free Workplace and Drug Testing |
04/20/2008 |
| LAC 61:I:1305 |
Income Tax Schedule Requirement for Certain Nonresident Professional Athletes and Professional Sports Franchises |
03/20/2008 |
| LAC 61:I.1903 |
School Readiness Tax Credits |
12/20/2007 |
| LAC 61:III.1501 |
Requirement for Tax Preparers to File Income Tax Returns Electronically |
11/19/2007 |
| LAC 61:I.4351 |
Amending the Rule Concerning Returns and Payment of Tax, Penalty for Absorption of Tax |
09/21/2007 |
| LAC 61:I.1401 |
Partnerships Composite Returns and Payments |
05/21/2007 |
| LAC 61:I.1140 |
Exemption from Tax on Corporations |
05/21/2007 |
| LAC 61:I.5302 |
Issuance and Cancellation of a Lien; Fees |
05/20/2007 |
| LAC 61:I.1122 |
Taxes Not Deductible |
03/01/2007 |
| LAC 61:III:2115 |
Interest Abatement and Compromise |
01/20/2007 |
| LAC 61:I.601 |
Presidential Disaster Relief Credits |
10/20/2006 |
| LAC 61:I.1905 |
Concerning Deposits to the Telephone Company Property Assessment Relief Fund |
05/25/2006 |
| LAC 61:I.4301 |
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 |
05/25/2006 |
| LAC 61:I.1195 |
Health Insurance Credit for Contractors of Public Works |
05/20/2006 |
| LAC 61:I.601 |
Presidential Disaster Relief Credits |
04/20/2006 |
| LAC 61:I.1134 |
Determination of Louisiana Apportionment Percent |
03/21/2006 |
| LAC 61:I.1130 |
Computation of Net Allocable Income from Louisiana Sources |
03/21/2006 |
| LAC 61:I.306 |
Corporation Franchise Tax – Allocation of Taxable Capital |
03/21/2006 |
| LAC 61:I.4301 |
oncerning the Exclusion of Certain Fire Fighting Equipment from the Definition of the Term “Retail Sale” for Sales Tax Purposes |
03/06/2006 |
| LAC 61:I.4371 |
Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters |
03/06/2006 |
| LAC 61:I.4373 |
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 |
03/06/2006 |
| LAC 61:I.4412 |
Repeal of the Rule Associated with the Former Sales Tax Exemption for Fire Fighting Equipment |
03/06/2006 |
| LAC 61:III:2111 |
Interest Waiver and Filing Extensions Following Disasters |
02/20/2006 |
| LAC 61:I.1114 |
Modifications to Federal Gross Income |
02/17/2006 |
| LAC 61:I.1115 |
Corporation Income Tax |
02/17/2006 |
| LAC 61:I.1128 |
Segregation of Items of Gross Income |
02/17/2006 |
| LAC 61:I.1175 |
Definition of Separate Corporation Basis |
02/17/2006 |
| LAC 61:I.1311 |
Annual Retirement Income Exemption |
02/17/2006 |
| LAC 61:III:1101 |
Donations to the Louisiana Military Family Assistance Fund |
12/20/2005 |
| LAC 61:III.301-335 |
Department adopts a rule governing Alternative Dispute Resolution. |
06/01/2005 |
| LAC 61:I.4301 |
Concerning the State Sales Tax Exclusions for Manufacturing Machinery and Equipment That Are Phased-In Over Six Years, Starting July 1, 2004 |
03/24/2005 |
| LAC 61:I.306 |
Corporation Franchise Tax Allocation of Taxable Capital |
03/20/2005 |
| LAC 61:I.1134 |
Corporation Income Tax Determination of Louisiana Apportionment Percent |
03/20/2005 |
| LAC 61:I.4906 |
Signature Alternatives for Preparers |
03/20/2005 |
| LAC 61:I.4910 |
Electronic Funds Transfer |
02/20/2005 |
| LAC 61:I.4416 |
Amending the Rule Concerning the State Sales Tax Exemption for Mardi Gras Specialty Items |
02/04/2005 |
| LAC 61:I.4418 |
Amending the Rule Concerning the State and Local Sales Tax Exemption for Sales by Certain Nonprofit Organizations at Fund-raising Events |
02/04/2005 |
| LAC 61:I.4420 |
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 |
02/04/2005 |
| LAC 61:I.4404 |
Amending the Rule Concerning the State and Local Sales Tax Exemption for Seeds Used in the Planting of Crops |
02/04/2005 |
| LAC 61:I.4406 |
Amending the Rule Concerning the State and Local Sales Tax Exemption on Sales of Little Theatre Tickets |
02/04/2005 |
| LAC 61:I.4407 |
Amending the Rule Concerning the State and Local Sales Tax Exemption for Tickets to Musical Performances of Nonprofit Musical Organizations |
02/04/2005 |
| LAC 61:I.4408 |
Amending the Rule Concerning the State and Local Sales Tax Exemption for Commercial Agricultural Pesticides |
02/04/2005 |
| LAC 61:I.4409 |
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 |
02/04/2005 |
| LAC 61:I.4410 |
Amending the Rule Concerning the Exemption From State and Local Sales Tax for Property Purchased for First Use Outside the State |
02/04/2005 |
| LAC 61:I.4373 |
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 |
02/04/2005 |
| LAC 61:I.4361 |
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 |
02/04/2005 |
| LAC 61:I.4357 |
Amending the Rule Concerning State and Local Sales Tax Payment Procedures at the Time of the Termination or Transfer of a Business |
02/04/2005 |
| LAC 61:I.4365 |
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 |
02/04/2005 |
| LAC 61:I.4367 |
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 |
02/04/2005 |
| LAC 61:I.4369 |
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 |
02/04/2005 |
| LAC 61:I.4371 |
Amending the Rule Concerning Refunds of the State Sales Taxes Paid on Property Destroyed In Certain Natural Disasters |
02/04/2005 |
| LAC 61:I.4402 |
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 |
02/03/2005 |
| LAC 61:I.4413 |
Amending the Rule Concerning State and Local Sales Taxes on Admissions to Entertainment Events Sponsored by Certain Domestic Nonprofit Corporations |
02/02/2005 |
| LAC 61:I.4363 |
Amending the Rule Concerning the Authority of the Secretary of Revenue and Local Sales Tax Collectors to Examine the Records of Transportation Companies |
02/02/2005 |
| LAC 61:I.4359 |
Amending the Rule Concerning the Requirement that Dealers Keep Records to Enable the Determination of Their Correct State and Local Sales Tax Liabilities |
02/02/2005 |
| LAC 61:I.4355 |
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 |
02/02/2005 |
| LAC 61:I.309 |
Due Date, Payment, and Reporting of Tax |
01/20/2005 |
| LAC 61:I.1148 |
Corporation Returns |
12/20/2004 |
| LAC 61:I.4301 |
Concerning Definitions of Terms Used In the Sales Tax Statutes |
12/17/2004 |
| LAC 61:I.4311 |
Concerning Dealers’ Treatment of Sales Taxes That They Must Collect |
12/17/2004 |
| LAC 61:I.4303 |
Concerning the Treatment of Sales Taxes Levied by Local Governments on Inter-jurisdictional Lease and Rental Transactions |
12/17/2004 |
| LAC 61:I.4307 |
Concerning the Collection of Taxes, Including Collection from Dealers and Auctioneers, and Collection on Vehicles, Off-road Vehicles, and Motorboats and Vessels |
12/17/2004 |
| LAC 61:I.4351 |
Concerning the Filing of Tax Returns and the Payment of Taxes |
12/17/2004 |
| LAC 61:I.4401 |
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 |
12/17/2004 |
| LAC 61:I.1124 |
Net Operating Loss Deduction |
11/18/2004 |
| LAC 61: I 1355 |
Suspension and Denial of Renewal of Drivers Licenses |
10/20/2004 |
| LAC 61:I.4301 |
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 |
06/25/2004 |
| LAC 61:I.1351 |
Suspension, Revocation, or Denial of Hunting and Fishing Licenses |
05/20/2004 |
| LAC 61:I.5302 |
Issuance and Cancellation of a Lien;Fees |
05/20/2004 |
| LAC 61:I.4403 |
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 |
05/19/2004 |
| LAC 61:I.4313 |
Repeal of the Rule Providing for the Manufactured and Mobile Home Settlement Fund |
05/19/2004 |
| LAC 61:I.320 |
Books of the Corporation |
04/20/2004 |
| LAC 61:I.301-317 |
Repromulgation of Corporation Franchise Tax Rules |
03/20/2004 |
| LAC 61:I.1520 |
Withholding by Professional Athletic Teams |
01/20/2004 |
| LAC 42:I.1775 |
Charitable Gaming Progressive Pull-Tabs |
12/20/2003 |
| LAC 61:I.4910 |
Electronic Funds Transfer |
12/20/2003 |
| LAC 61:I.4307B |
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 |
10/20/2003 |
| LAC 61:I.1310 |
Individual Income Tax Tables |
08/20/2003 |
| LAC 61:I.305 |
Surplus and Undivided Profits – Definitions of Reserves and Assets |
08/20/2003 |
| LAC 61:I.4401 |
Concerning the Sales and Use Taxation of Food Products |
08/20/2003 |
| LAC 61:III.2101 |
Penalty Waiver |
06/20/2003 |
| LAC 61:I.2903.A |
Severance Tax – Definition of Payout |
06/20/2003 |
| LAC 61:I.4301 |
Definition of the Term "Tangible Personal Property" for Sales and Use Tax Purposes |
02/20/2003 |
| LAC 61:I.4420 |
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 |
02/20/2003 |
| LAC 61:I.1306 |
Offset of Individual Income Tax Refunds Against Debts Owed Certain Persons |
01/20/2003 |
| LAC 61:I.1501 |
Income Tax Withholding Tables |
01/01/2003 |
| LAC 61:I.4301 |
Definition of Furnishing Cold Storage Space for Sales Tax Purposes |
12/20/2002 |
| LAC 61:I.4301 |
Definition of the Term "Lease or Rental" for Sales Tax Purposes |
12/20/2002 |
| LAC 61:I.4301 |
Definition of the Term "Person" for Sales and Use Tax Purposes |
12/20/2002 |
| LAC 61:I.3363 |
Use of Dyed Special Fuel By Fire Trucks |
11/20/2002 |
| LAC 61:I.4913 |
Department Adopts Rule governing the Collection of In-State Tax Liabilities by Debt Collection Agencies or the Attorney General’s Office. |
11/20/2002 |
| LAC 61:I.305 |
Surplus and Undivided Profits |
09/20/2002 |
| LAC 61:I.1505 |
Electronic Systems for Withholding Exemption Certificates |
06/20/2002 |
| LAC 61:I.1515 |
Magnetic Media Label Requirements |
06/20/2002 |
| LAC 61:I.4301 |
Definition of the Term "Sale" for Sales Tax Purposes |
06/20/2002 |
| LAC 61:I.1307 |
Federal Income Tax Deduction |
05/20/2002 |
| LAC 61:I.5101 |
Requirement to Furnish Information on Purchases from Manufacturers Not Participating in Tobacco Master Settlement Agreement. |
04/20/2002 |
| LAC 61:I.1401 |
Partnership Composite Return and Payment Requirements |
04/19/2002 |
| LAC 61:I.4908 |
Insufficient Funds Checks as They Relate to Payments Under Protest |
02/20/2002 |
| LAC 61:I.1304 |
Nonresident Apportionment of Compensation |
01/18/2002 |
| LAC 61:I.1302 |
Nonresident Net Operating Losses |
01/18/2002 |
| LAC 61:I.309 |
Franchise Tax Due Date |
01/18/2002 |
| LAC 61:I.1303 |
Application of Louisiana Individual Income Tax to Native Americans |
12/20/2001 |
| LAC 61:I.4301 |
Definition of the Term "Sales Price" for Sales and Use Tax Purposes |
10/20/2001 |
| LAC 61:I.1902 |
Inventory Tax Credit |
10/19/2001 |
| LAC 61:I.4911 |
Filing and Payment Dates |
08/20/2001 |
| LAC 61:I.4905 |
Signature Alternatives |
07/20/2001 |
| LAC 61:I.4313 |
Administration of Claims Against the Manufactured and Mobile Home Settlement Fund |
07/01/2001 |
| LAC 61:III.2101 |
Waiver of Delinquent Penalty |
06/20/2001 |
| LAC 61:III.101 |
Policy Statements |
02/20/2001 |
| LAC 61:I.4909 |
Refund Claims |
01/20/2000 |
| LAC 61:I.4910 |
Electronic Funds Transfer |
12/20/1999 |
| LAC 61:I.4905 |
Signature Alternatives |
02/20/1999 |
