Frequently Asked Questions
Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?
Yes, if you are registered for Louisiana Taxpayer Access Point ("LaTAP"), once logged in to LaTAP, select the tax-specific account at the bottom middle of the LaTAP home page. From the actions screen, click the "Request Consolidation" link to open the site consolidation request screen. On this screen, enter the requested information and then click submit. Locations selected for consolidated filing will be assigned a new location ID number under the primary account and the individual accounts associated with the selected locations will be closed.
If you do not have a LaTAP account, you may send an email to email@example.com to request to file consolidated sales tax returns. The Central Registration Unit will make the determination if you qualify for the consolidation.
Beginning with the December 2021 tax period, those taxpayers approved to file consolidated state sales tax returns will be required to file and submit payment electronically. Also, beginning with the December 2021 tax period, the state sales tax return for consolidated filers will include Form R-1029B, Schedule B, which requires an itemization of all business locations reporting sales and use tax on the consolidated return. This listing is required to provide accurate fund distribution and tracking.
Returns and payments may be submitted by accessing LaTAP, LDR’s free online business tax account management application. If you would like to register for LaTAP, please visit www.revenue.louisiana.gov/LaTAP to create an account. For assistance creating a LaTAP account, please visit www.revenue.gov/FAQ and select "LaTAP".
For more information about the additional reporting and electronic filing and payment requirements for consolidated filers, please read Revenue Information Bulletin No. 21-028.
Stores located in tax increment financing districts and all hotels and motels in Louisiana are prohibited from filing on a consolidated basis. These taxes are dedicated in whole or in part to special parish funds in the state Treasury, and therefore, each location must report individually.