Frequently Asked Questions
Telecommunication Tax for the Deaf
Who is liable for paying the tax?
Every local exchange telephone company and wireless telecommunication service company operating in Louisiana is required to file a return.
How much is the tax?
The tax is four and one-half cents per month per line for each wireline access line and per telephone number for each wireless handset device on each residential and business customer. In accordance with Revenue Ruling No. 17-001, local or wireless telecommunication service companies are authorized to collect and remit the tax from each residential and business customer at four cents per month for two consecutive calendar quarters (October – March) and five cents per month for two consecutive calendar quarters (April – September ) on an alternating basis.
Is there a total of 4.5 cents per customer per access line or a total of 9.0 cents per customer per access line?
The maximum tax per line is 4.5 cents. There is no duplication of tax causing the tax to exceed 4.5 cents per line.
How do I register for the Telecommunication Tax for the Deaf?
You will need to complete the Application for Louisiana Revenue Account Number for Telecommunications Tax for the Deaf. To request a copy of the application please call (855) 307-3893.
Does the social security number have to be provided on the application?
If you do not have a federal identification number, the last four digits of your social security number must be provided.
Can the application be faxed?
Yes, once completed the application can be faxed to (225) 231-6238.
Once I’m registered and I owe tax, how do I obtain a tax form to report the tax?
Telecommunication Tax for the Deaf, Form R-5702L, will be mailed to those registered with the Louisiana Department of Revenue.
What are my filing options?
Please see Revenue Information Bulletin No. 18-022.
Is a discount allowed?
The local or wireless telecommunication service company collecting and remitting the tax is eligible for a 3% discount provided the return is fully paid and timely filed.
If I am a Reseller of the wireline access line telephone service, am I still required to register, collect and remit the tax?
The tax is assessed per line on each residential or business customer of a local exchange. If you are a reseller and not a local provider to residential or business customers, you are not required to collect the tax.
If a company is installing the phone equipment and paying a service provider the tax, does the company need to register for the tax?
No, the company does not need to register for the tax since they are not providing the telecommunication service.
Does the definition of “wireline access line” include Voice Over Internet Protocol telephone service?
Yes, it is included in the definition of “wireline access line” and is subject to the tax.
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