Policy Documents

Revenue Information Bulletins

Code
18-031
Use Tax on Tractors and Other Equipment Purchased Out of State
11/29/2018 PDF
18-030
Guidance on Louisiana State Tax Implications of the Tax Cuts and Jobs Act Changes to IRC Section 965 Repatriation
10/08/2018 PDF
18-028
Small Town Health Professionals Tax Credit
10/04/2018 PDF
18-027
Changes to the Tax Credit for Accessible and Barrier-Free Home Design Act 270 of the 2017 Regular Session
09/05/2018 PDF
18-026
Request for Written Notice Concerning Disaster or Emergency-Related Services Rendered by Nonresident Employees and Nonresident Businesses Due to Tropical Storm Gordon
09/05/2018 PDF
18-024
Changes to Tax Treatment of Donations Made to School Tuition Organizations
08/27/2018 PDF
18-023
Notification of Changes to Oilfield Site Restoration Fee—Oil and Condensate Effective July 1, 2018
08/15/2018 PDF
18-022
Telecommunication Tax for the Deaf Mandatory Electronic Filing of Tax Returns and Payment
08/09/2018 PDF
18-021
Prices Applicable to Oil and Gas for Horizontal Wells
07/12/2018 PDF
18-020
Cessation of State Sales Tax Holidays Beginning July 1, 2018 through June 30, 2025
07/11/2018 PDF
18-019
Notification of Change of Sales Tax Rate for Remote Dealers and Consumer Use Tax
06/29/2018 PDF
18-018
Certification of Charter Boat Fishing Guide License
06/29/2018 PDF
18-017
Decrease in State Sales Tax Rate on Telecommunications Services and Prepaid Calling Cards Effective July 1, 2018
06/28/2018 PDF
18-016
Decrease in Overall State Sales Tax Rate to be Effective July 1, 2018
06/24/2018 PDF
18-015
Natural Gas Severance Tax Rate Effective July 1, 2018 through June 30, 2019
06/11/2018 PDF
18-014
Annual Louisiana Sales Tax Holiday for Hurricane Preparedness Supplies Scheduled Saturday, May 26, through Sunday, May 27, 2018
05/18/2018 PDF
18-013
Notification of Change to Severance Tax Forms
05/11/2018 PDF
18-012
Requirement to File Amended Louisiana Returns Due to Federal Disaster Relief
06/29/2018 PDF
18-011
Notification of Changes to Telecommunication Tax for the Deaf Return For Quarter ending March 31, 2018
03/26/2018 PDF
18-010
Notification of Rate Increase to Telecommunication Tax for the Deaf
03/09/2018 PDF
18-009
Guidance on Updated Withholding Tables
02/19/2018 PDF
18-008
Notification of Changes to Oilfield Site Restoration Fees Effective July 1, 2017 (Act 411)
02/19/2018 PDF
18-007
Credit for Child Care Directors and Staff
02/05/2018 PDF
18-006
Certain Remote Retailers Required to Send Notifications to Louisiana Purchasers and File Annual Statement(s) with the Louisiana Department of Revenue
01/05/2018 PDF
18-005
2018 Applicable Interest Rate for Certain Severance Tax Overpayments
01/01/2018 PDF
18-004
2018 Taxable Value for Refinery Gas
01/01/2018 PDF
17-018
Acts 109, 123, and 125 – Extension Recovery
02/14/2018 PDF
17-016
Changes to the Alternative Fuel Vehicle Tax Credit Acts 325 and 403 of the 2017 Regular Session
02/14/2018 PDF

Remote Sellers Information Bulletins

Code
18-001
Impact of Wayfair Decision on Remote Sellers Selling to Louisiana Purchaser
08/10/2018 PDF