Policy Documents

Home : Laws & Policies : Policy Documents : Revenue Information Bulletins

Revenue Information Bulletins

Revenue Information Bulletins (RIB) are informal statements of information issued for the public and employees of the Louisiana Department of Revenue that are general in nature. RIBs are used to announce general information that the department believes to be useful in complying with the laws administered.

Number Title Date Issued
14-009 Natural Gas Severance Tax Rate Effective 07/01/2014
14-008 Partnership Composite Return Automatic Extension 04/11/2014
14-007 Louisiana Rehabilitation of Historic Structures Tax Credit 02/26/2014
14-006 Solar Powered Air Conditioning or Heating Units 01/10/2014
14-005 Louisiana Tax Credit Registry 12/30/2013
14-004 2014 Taxable Value for Refinery Gas 01/01/2014
14-003 2014 Severance Tax Values for Timber Products 01/01/2014
14-002 2014 Judicial Interest Rate to be Paid on Refunds 01/01/2014
14-001 2014 Interest Rate Collected on Unpaid Taxes 01/01/2014
13-029 Electronic Filing Extensions for Composite Returns 12/02/2013
13-028 Legality of Internet Café Sweepstakes 10/18/2013
13-027 Withholding Requirement for Gaming Winnings 10/18/2013
13-026 Solar Energy Systems Tax Credit 09/24/2013
13-024 Impact of the Internal Revenue Service Revenue Ruling 2013-17 09/13/2013
13-023 Changes to the Alternative Fuel Tax Credit Brought About by Acts 219 and 427 09/12/2013
13-022 Historic Rehabilitation Tax Credit Changes 09/11/2013
13-021 Louisiana Tax Credit Registry Transfer Notices and Fees 09/11/2013
13-020 Using Correct Sales Tax Returns for Each Sales Tax Period 09/08/2013
13-019 Annual Louisiana Second Amendment Weekend Sales Tax Holiday Scheduled Friday, September 6, through Sunday, September 8, 2013 08/16/2013
13-018 Changes to Form R-1048 Related to Sales Tax Exemption for Certain Fund-Raising Activities by Non-Profit Organizations 08/01/2013
13-017 Act 421 Louisiana Tax Delinquency Amnesty Act of 2013 08/01/2013
13-016 Act 265 the Louisiana New Markets Jobs Act 07/26/2013
13-015 Annual State Sales Tax Holiday Scheduled Friday, August 2, and Saturday, August 3, 2013 07/26/2013
13-014 Temporary Suspension of Revenue Ruling No. 13-003 07/18/2013
13-013 Solar Energy Systems Tax Credit and Component Compliance with the American Recovery and Reinvestment Act of 2009 07/01/2013
13-012 Vendor’s Compensation Rate Changes to .935 Percent Effective July 1, 2013 07/01/2013
13-011 Natural Gas Severance Tax Rate Effective July 1, 2013 04/30/2013
13-010 Research and Development Tax Credit Changes 02/07/2013
13-009 Deadline for Exempt Organizations to File Returns Claiming UBTI 01/30/2013
13-008 Tax on Compensation from Personal Services Rendered in Louisiana by Nonresidents 01/30/2013
13-007 Phase-out of Audit Protest Bureau 01/17/2013
13-006 Application of R.S. 47:605.1 01/16/2013
13-005 Interest and Dividends of Nonresident Trust Beneficiaries 01/11/2013
13-004 2013 Taxable Value for Refinery Gas 12/21/2012
13-003 2013 Severance Tax Values for Timber Products 12/21/2012
13-002 2013 Judicial Interest Rate to Be Paid On Refunds 12/21/2012
13-001 2013 Interest Rate Collected on Unpaid Taxes 12/21/2012
12-030 Claiming the Credit for Louisiana Citizens Property Insurance Corporation Assessments 11/08/2012
12-029 Tax Relief to Individuals and Businesses Affected by Hurricane Isaac 09/12/2012
12-028 Implementation of LAC 61:I.4372 Concerning Taxes on Constructing, Altering, or Repairing of Immovable Property 08/20/2012
12-027 Resale Certificate Renewal Process 05/24/2012
12-026 Amended Frequently Asked Questions Relating to the Emergency Rule on Alternative Fuel Credit 05/04/2012
12-025 Frequently Asked Questions Relating to the Emergency Rule on Alternative Fuel Credit 05/03/2012
12-024 Natural Gas Severance Tax Rate Effective July 1, 2012 05/02/2012
12-023 Corporation Income and Franchise Tax Filing Extensions 04/13/2012
12-022 Repeal of Revenue Information Bulletin No. 09-055 04/13/2012
12-021 Individual Income Tax Filing Extensions 04/13/2012
12-020 Repeal of Revenue Information Bulletin No. 09-005 04/13/2012
12-019 Annual State Sales Tax Holiday for Purchases of Hurricane-Preparedness Items Scheduled May 26 and 27, 2012 04/13/2012
12-018 Severance Tax Remittances on Horizontal and Deep Wells 03/28/2012
12-017 Changes to the Digital Interactive Media and Software Tax Credit 03/26/2012
12-016 Act 327 Permits Direct Shipments of Alcoholic Beverages to Louisiana Consumers 03/16/2012
12-015 Repeal of Revenue Information Bulletin No. 12-011 03/16/2012
12-014 2012 Taxable Value for Refinery Gas 02/02/2012
12-013 2012 Severance Tax Values for Timber Products 01/18/2012
12-012 Tax Credit for Accessible and Barrier-free Constructed Home Application of La. R.S. 47:297 (P) 01/04/2012
12-011 Act 327 Permits Direct Shipments of Alcoholic Beverages to Louisiana Consumers 01/04/2012
12-010 Act 171 Sampling and Managed Audits 01/04/2012
12-009 Angel Investor Tax Credit, Application of R.S. 47:6020 01/04/2012
12-008 Changes to the Elementary and Secondary School Tuition Deduction 01/04/2012
12-007 Exemption on Purchases Made by Qualifying Radiation Therapy Facility 01/04/2012
12-006 Exemption for Parish Councils on Aging 01/04/2012
12-005 Exemption for the Fore!Kids Foundation 01/04/2012
12-004 Exclusion for Alternative Substances Used as Fuel by Manufacturers 01/04/2012
12-003 Exclusion from State and Local Tax Collection for Event Providing Louisiana Heritage, Culture, Crafts, Art, Food, and Music 01/04/2012
12-002 2012 Judicial Interest Rate to be Paid on Refunds 01/04/2012
12-001 2012 Interest Rate Collected on Unpaid Taxes 01/04/2012
11-014 Exemption for Breastfeeding Items 10/07/2011
11-013 Rebate of Taxes Paid on Motor Vehicles Modified for Orthopedically Disabled 10/07/2011
11-012 Temporary Suspension of Private Letter Ruling (PLR) Service Lifted 07/26/2011
11-011 Natural Gas Severance Tax Rate 06/09/2011
11-010 Policy Statement Pertaining to the Taxability for Remotely Accessed Software, Digital or Media Products, and Other Items of Tangible Personal Property, and the Sale, Use, or Lease of Software and Program Content Repealed 05/23/2011
11-009 Policy Statement Pertaining to Pay-Per-View and Video On-Demand Movies Repealed 05/13/2011
11-008 Formation of the LDR Advisory Council 04/08/2011
11-007 Farmer Certification Process 03/24/2011
11-006 Working Group Regarding the Taxation of Certain Digital Transactions 02/25/2011
11-005 Frequently Asked Questions Relating to RIB 10-028 Temporary Suspension of Policy Statements Pertaining to Digital Transactions 02/14/2011
11-004 2011 Taxable Value for Refinery Gas 12/23/2010
11-003 2011 Severance Tax Values for Timber Products 12/23/2010
11-002 Concerning the Interest Rate To Be Paid On Refunds and Credits 12/08/2010
11-001 Concerning the interest rate to be applied to unpaid taxes. 12/08/2010
10-028 Temporary Suspension of Policy Statements Pertaining to Digital Transactions (11/15/2010) 11/15/2010
10-027 Request to Notify Taxpayers and their Representatives about the Port of Louisiana Import Export Cargo Credit 11/09/2010
10-026 Request to Notify Taxpayers and their Representatives about the Port of Louisiana Investor Tax Credit 11/09/2010
10-025 Concerning La. R.S. 47:305(D)(2) that Provides a Sales Tax Exemption for Meals Furnished by Certain Institutions 10/07/2010
10-024 Temporary Suspension of PLR Service 10/01/2010
10-023 Concerning Act 520 of the 2009 Regular Session of the Legislature that Created a Credit for “Green Job Industries” 10/07/2010
10-022 Concerning the Fee Imposed for the Transfer of Motion Picture Tax Credits, and the Requirement that Transferees Pay the Fee Prior to Claiming the Credits on Tax Returns (10/4/2010) 10/04/2010
10-020 Concerning a State and Local Sales Tax Collection Exemption that is Authorized by R.S. 39:468 on Certain Sales at Publicly Owned Facilities in Portions of Ascension Parish (9/21/2010) 09/21/2010
10-019 Concerning the Meaning of the Term “Federal Itemized Deductions” for Purposes of the Allowable Deduction on Personal Income Tax Returns (10/4/2010) 10/04/2010
10-018 Annual Louisiana Second Amendment Weekend Holiday 08/30/2010
10-017 Capital Gains Deduction 12/06/2010
10-016-A 2010 Louisiana Sales Tax Holiday Frequently Asked Questions 07/26/2010
10-016 Concerning the 2010 Louisiana Sales Tax Holiday Scheduled August 6-7, 2010 (7/26/2010) 07/26/2010
10-015 Concerning the State Sales Taxability of Pay-Per-View and On-Demand Movies Leased by Viewers from Cable Television and Satellite Television Providers (6/25/2010) 06/25/2010
10-014 Collection of Oil Spill Contingency Fee to Resume 06/24/2010
10-013 Concerning the Prohibition of Ex Parte Communications Related to Matters Handled by the Audit Protest Bureau (6/29/2010) 06/29/2010
10-012 Concerning the State Sales Tax Treatment of Federal Employees’ Lodging Charges at Louisiana Hotels 06/14/2010
10-011 Concerning the State Sales Tax Holiday On Sales of Hurricane-Preparedness Items or Supplies During the Weekend of May 29th and May 30th, 2010 (5/25/2010) 05/20/2010
10-010 Concerning the Natural Gas Severance Tax Rate for July 1, 2010, through June 30, 2011 (5/4/2010) 05/03/2010
10-009 Transfer of Tax Credits Certified by Other State Agencies 02/01/2010
10-008 Maintenance and Cure Under the Jones Act 07/06/2010
10-007 Affidavits of Small Succession 02/09/2010
10-006 Withholding Income Tax Under the Military Spouses Residency Relief Act 01/20/2009
10-005 Military Spouses Residency Relief Act 01/20/2009
10-004 Concerning Refinery Gas Taxable Values for Calendar 2010 12/16/2009
10-003 Concerning Calendar 2010 Timber Product Values for Severance Tax Purposes 12/16/2009
10-002 2010 Judicial Interest Rate to Be Paid on Refunds 12/21/2009
10-001 2010 Interest Rate Collected on Unpaid Taxes 12/21/2009
09-057 LDR Ceases Issuing Contractor Certifications 12/29/2009
09-056 Crude Oil and Natural Gas Severance Tax Filing Changes 12/23/2009
09-055 Corporation Income and Franchise Tax Filing Extensions 12/18/2009
09-054 Minimum Franchise Tax Repealed; $10 Initial Franchise Tax Imposed on New Corporations 12/07/2009
09-053 Concerning a Service Charge to Be Collected Effective January 1, 2010, on Sales and Purchases of Prepaid Wireless Telecommunication Service, as Provided By Act 531 of 2009 (11/24/2009) 11/24/2009
09-052 Concerning New State Sales Tax Exemptions for Three Named Charitable Organizations on Their Purchases of Materials for Housing Construction, Rehabilitation, or Renovation, as Provided by Act 464 of 2009 11/09/2009
09-051 Concerning a New State Sales Tax Collection Exemption on Sales and Admissions at Domed Arenas and Associated Facilities in Certain Parishes, as Provided by Act 464 of 2009 11/09/2009
09-050 Concerning a Phased-In Exclusion from State Sales Tax for Manufacturers in Certain NAICS Codes on Their Purchases and Uses of Certain Property to Be Consumed in the Manufacturing Process, as Provided by Act 466 of 2009 11/09/2009
09-049 Concerning a Severance Tax Rate Reduction on Certain Production Within a CO2 Tertiary Recovery Project, and a Sales Tax Exclusion on Purchases of Anthropogenic Carbon Dioxide for Use in Such Projects, As Provided by Act 450 of 2009 10/21/2009
09-048 Concerning the New Sales Tax Exemption on Purchases and Sales of Commercial Farm Irrigation Polyroll Tubing Provided by Act 461 of 2009 10/21/2009
09-047 Concerning an Expansion of the Partial Sales Tax Exclusion on Purchases and Sales of "Manufactured Homes", to Also Partially Exclude "Factory Built Homes" From Sales and Use Tax, as Provided by Act 500 of 2009 10/21/2009
09-046 Changes to the General Credits Provision 10/15/2009
09-045 Act 457 Provides Income Tax Deduction for Net Capital Gains 10/15/2009
09-044 New Markets Tax Credit Available December 2009 10/15/2009
09-043 Concerning a New Sales Tax Exclusion on Certain Sales by the Louisiana Military Department, and an Amendment to the Sales Tax Exemption on Purchases of Utilities by Steelworks, Blast Furnaces, Coke Ovens, and Rolling Mills, as Provided by Act 443 of 2009 10/21/2009
09-042 Live Performance Income Tax Credit Changes 10/15/2009
09-041 Motion Picture Investor Tax Credit Changes 10/15/2009
09-040 Concerning a State Sales Tax Rate Reduction on Sales of Crawfish Bait, Feed, Materials, Supplies, Equipment, Fuel, and Related Items Used in the Production or Harvesting of Crawfish, as Provided by Act 455 of 2009 10/21/2009
09-039 Act 454 Changes to the Digital Interactive Media Tax Credit 10/15/2009
09-038 Historic Rehabilitation Tax Credit Changes 10/15/2009
09-037 Concerning a Sales Tax Collection Exemption for Certain Shelters for Homeless Persons, as Provided by Act 456 of 2009 10/16/2009
09-036 Concerning Changes to the Definition of "Tangible Personal Property" for Sales Tax Purposes Provided by Act 442 of 2009 10/15/2009
09-035 Concerning a Use Tax Exemption on Certain Boats that Boat Dealers Withdraw from Their Inventories for Use As Demonstrators, as Provided by Act 422 of 2009 10/15/2009
09-034 Concerning Changes to the Sales Tax Exemption Certificates that Commercial Farmers are Required to Furnish In Connection with Tax-Exempt or Tax-Reduced Purchases of Commercial Farm Equipment, as Provided by Act 464 of 2009 10/16/2009
09-033 Concerning a Sales Tax Exemption Authorized by Act 422 of 2009 Covering Purchases by Railroads Under Certain Conditions of Untreated Railroad Ties 10/15/2009
09-032 Concerning Changes by Act 446 of 2009 to Statutes Affecting the Sales Tax Exemption for Commercial Fishermen, Commercial Fishing Licenses, and Commercial Fishing Vessel Licenses 10/16/2009
09-031 Concerning the Removal by Act 206 of 2009 of the Sunset Date for the Sales Tax Exclusions Covering Purchases of Certain Educational Materials by Parochial and Private Elementary and Secondary Schools 10/15/2009
09-030 Concerning the Sales Tax Exemption Provided by Act 462 of 2009 for Radiographic Imaging Equipment Purchased by Certain Non-profit Radiation Therapy Centers 10/15/2009
09-029 Tax Credit for Conversion of Vehicles to Alternative Fuel Usage 12/18/2009
09-028 Concerning the Sales Tax Exclusion and Exemption for Mardi Gras “Specialty Items” 10/06/2009
09-027 Act 467 Expands the Wind or Solar Energy Systems Tax Credit 09/28/2009
09-026 Sugarcane Trailer Tax Credit in Effect for 2009 Tax Year 09/23/2009
09-025 Inheritance Tax Receipts Not Required by State Law 09/22/2009
09-024 Concerning the 2009 “Annual Louisiana Second Amendment Weekend Sales Tax Holiday” Scheduled 08/24/2009
09-023 Sound Recording Tax Credit Changes 10/15/2009
09-020 Research and Development Tax Credit Changes 10/26/2009
09-019 The Elementary and Secondary School Tuition Deduction, the Educational Expenses for Home Schooled Children Deduction, and the Educational Expenses for a Quality Public Education Deduction 12/04/2009
09-018 Concerning the Computation of the State Sales Tax on Vehicle Transactions Under the Federal “Cash for Clunkers” Program (7/28/2009) 07/28/2009
09-017-A Answers to Frequently Asked Questions Concerning the August 2009 Louisiana Sales Tax Holiday (7/9/2009) 07/09/2009
09-017 Concerning the 2009 Louisiana Sales Tax Holiday Scheduled August 7-8, 2009 (7/9/2009) 07/09/2009
09-016 Concerning the Total Exclusion of Eligible Manufacturing Machinery From State Sales Tax, Effective July 1, 2009 (6/23/2009) 06/23/2009
09-015 Concerning New Sales Tax Exemption Certificates to be Issued to Registered Sales Tax Dealers Who Purchase Tangible Personal Property for Resale (6/23/2009) 06/23/2009
09-014 Concerning a Reduction in the State Sales Tax Rate Applicable to Most Suspended Sales Tax Exemptions, Effective July 1, 2009 (6/23/2009) 06/23/2009
09-012 Withholding Tax Formulas Effective July 1, 2009 05/06/2009
09-011 Concerning the Natural Gas Severance Tax Rate for July 1, 2009, through June 30, 2010 03/23/2009
09-010 Information Child Care Facilities Should Provide to LDR for Parents Claiming School Readiness Child Care Expense Tax Credit for 2008 Tax Year 02/25/2009
09-009 Deadline for Exempt Organizations to File Returns Claiming UBTI 02/25/2009
09-008 2008 Louisiana Property Insurance Tax Credit 02/13/2009
09-007 Construction Code Voluntary Retrofitting Deduction 01/30/2009
09-006 2009 New Markets Tax Credit Cap Reached 01/29/2009
09-005 Individual Income Tax Filing Extensions 01/08/2009
09-004 Concerning Refinery Gas Taxable Values for Calendar 2009 12/30/2008
09-003 Concerning Calendar 2009 Timber Product Values for Severance Tax Purposes 12/30/2008
09-002 2009 Judicial Interest Rate to Be Paid on Refunds 01/01/2009
09-001 2009 Interest Rate Collected on Unpaid Taxes 12/19/2008
08-035 New Markets Tax Credit Application for 2009 12/29/2008
08-033 Twenty-Five Million Dollar Cap Reached 10/10/2008
08-032 The Federal Housing and Economic Recovery Act of 2008 Will Not Require Amended Louisiana Individual Income Tax Returns 10/07/2008
08-031 Filing and Payment Extensions Following Hurricane Ike 09/18/2008
08-030 Withholding by Employers Following Hurricane Ike 09/18/2008
08-029 Filing Extensions for Businesses Following Hurricane Ike 09/17/2008
08-028 Filing Extensions for Licensed Vehicle Dealers Following Hurricane Gustav 09/11/2008
08-027 Timing of Federal Casualty Loss Deductions Following Hurricane Gustav 09/08/2008
08-026 Filing Extensions for Businesses Following Hurricane Gustav 09/08/2008
08-025 Withholding by Employers Following Hurricane Gustav 09/08/2008
08-024 Filing and Payment Extensions Following Hurricane Gustav 09/08/2008
08-023 Concerning the Exclusion from the Payment of Sales Taxes on Manufacturers’ Leases and Rentals of Pallets to Be Used in the Packaging of Their Manufactured Products (7/21/2008) 07/21/2008
08-022 Concerning the State Sales Tax Rate Reduction on Certain Nonresidential Utility and Energy Products (7/21/2008) 07/21/2008
08-021 Concerning the Emergency Rule Requiring Lessors and Rentors of Motor Vehicles to File State Sales Tax Returns Electronically, Beginning with the July 2008 Filing Period (7/21/2008) 07/21/2008
08-020 Concerning the Exclusion from the Payment of Sales and Use Taxes on Publishers’ Purchases of Newspaper Manufacturing Equipment (7/21/2008) 07/21/2008
08-019 The Effect of Department of Revenue of Kentucky v. Davis Decision in Louisiana 07/21/2008
08-018-A Frequently Asked Questions--Annual Louisiana State Sales Tax Holiday 07/17/2008
08-018 Annual State Sales Tax Holiday Scheduled August 1 & August 2, 2008 07/17/2008
08-017 Newspapers Excluded from the Definition of Term “Tangible Personal Property” 07/10/2008
08-016 Automatic State Extensions for Individual Taxpayers with Federal Extensions 07/07/2008
08-015 Deducting Transportation Costs from Taxable Value of Oil or Condensate 07/16/2008
08-014 Timeline for Filing Tax Returns For Milk Producers Tax Credit 04/11/2008
08-013 Concerning the Sales Tax Holiday for Purchases of Hurricane Preparedness Supplies Authorized by Act 429 of 2007 03/27/2008
08-012 Mississippi Gambling Winnings 03/09/2008
08-011 The Nature of State Tax Credit Refunds 05/28/2008
08-010 Louisiana’s Filing Requirements for Federal Returns Filed to Receive Federal Economic Stimulus Payment 05/06/2008
08-009 Natural Gas Severance Tax Rate Effective July 1, 2008 03/12/2008
08-008 Federal Economic Stimulus Act Provides Tax Benefits to Businesses 05/06/2008
08-007 Volunteer Firefighter Income Tax Deduction 01/29/2008
08-006 Fifty Million Dollar Cap Reached 01/29/2008
08-005 Oil Spill Contingency Fee Suspended Effective January 1, 2008 12/14/2007
08-004 Concerning Refinery Gas Taxable Values for Calendar 2008 12/17/2007
08-003 2008 Severance Tax Values for Timber Products 12/17/2007
08-002 2008 Judicial Interest Rate to Be Paid on Refunds 12/14/2007
08-001 2008 Interest Rate Collected on Unpaid Taxes 12/14/2006
07-034 Legislative Changes to the Inspection and Supervision Fee 12/10/2007
07-033 Concerning the Acceptance by the Department of Revenue of Signatures on Documents That Are Faxed or Emailed to the Department 10/15/2007
07-032 Tax Relief for Victims of Tropical Storm Erin in Texas 10/12/2007
07-031 State Filing Deadline Extended for Jefferson, Orleans and St. Martin Parishes 10/10/2007
07-030 Concerning Act 209 of 2007 that Amends and Expands the Sales Tax Exemption for Certain Types of Trucks and Trailers Operating in Interstate Commerce 09/20/2007
07-029 Concerning the Sales Tax Exclusion for Vehicle Manufacturing Equipment Provided by Act 1 of 2007 (9/19/2007) 09/20/2007
07-028 Concerning Changes Made by Act 393 of 2007 to the Sales Tax Statute that Requires Collection by Manufacturers, Wholesalers, Jobbers, and Suppliers of State Advance Sales Taxes from Retail Dealers on the Retail Dealers’ Purchases of Tangible Personal Property for Resale 09/19/2007
07-027 Revenue Information Bulletin No. 07-027 – Concerning the Sales Tax Holiday for Purchases of Hurricane Preparedness Supplies Authorized by Act 429 of 2007 09/20/2007
07-026 Concerning Changes by Act 173 of 2007 to the Sales Taxability of Repairs to Offshore Drilling Equipment, to the Sales Taxability of Repairs to Rendered in East Feliciana Parish to Tangible Personal Property, and Authorizing Sales Tax Holidays in St. Charles Parish 09/20/2007
07-025 Effective Date of the Wind Energy System or Solar Energy System Tax Credit 09/13/2007
07-024 Concerning Act 291 of 2007 that Provides for the Conditional Sales Tax-Free Purchase in Louisiana of Off-Road Vehicles, Provided that the Purchasers Will Register and Pay Use Taxes on Those Vehicles in Certain Other States Where the Vehicles Will Be Used 09/17/2007
07-023 Temporary Teacher Deduction 09/10/2007
07-022 Military Pay exclusion from Louisiana Income Tax 08/27/2007
07-021 Discounts for Tobacco Wholesale Dealers 08/28/2007
07-020 Concerning the Cancellation of a Public Hearing Scheduled on August 23, 2007, at Which Proposed Changes to LAC 61:I.2903, Relative to the Severance Tax on Oil, Condensate, or Similar Natural Resources, Natural Gas Liquids, and Gas Were to Have Been Discussed 08/22/2007
07-019 State Gift Tax Repealed July 1, 2008 08/13/2007
07-018 Inheritance Tax Changes Effective January 1, 2008 08/01/2007
07-017-A Answers to Frequently Asked Questions Concerning the 2007 Louisiana Sales Tax Holiday 07/10/2007
07-017 Concerning the 2007 Louisiana Sales Tax Holiday Scheduled August 3-4, 2007 07/10/2007
07-016 Concerning the State Sales Taxability of and the State Sales Tax Rates Applicable to Repairs of Drilling Equipment That Is Used Exclusively in the Outer Continental Shelf 05/22/2007
07-015 Credit for the Louisiana Citizens Property Insurance Corporation Assessment 07/25/2007
07-013 Collection of Oil Spill Contingency Fee to Resume May 1, 2007 04/02/2007
07-012 Natural Gas Severance Tax Rate Effective July 1, 2007 03/28/2007
07-011 Signatures Required to Execute Binding Agreements 03/27/2007
07-010 Implications of the Corporation Income Tax Exemptions for Dividends and Interest 03/23/2007
07-009 Louisiana Adopts IRS Filing and Payment Extensions for Certain Returns and Estimated Payments 03/27/2007
07-008 Louisiana Adopts IRS Filing and Payment Extensions for Parishes Affected by February Tornados 03/08/2007
07-007 Offer in Compromise Program Revised 01/29/2007
07-006 Corporations and Exempt Organizations Claiming the Credit for the Louisiana Citizens Property Insurance Corporation Assessments Paid in 2006 01/17/2006
07-005 Claiming the Credit for the Louisiana Citizens Property Insurance Corporation Assessments Paid in 2006 12/27/2006
07-004 Concerning Refinery Gas Taxable Values for Calendar 2007 12/20/2006
07-003 RIB 07-003 2007 Severance Tax Values for Timber Products 12/21/2006
07-002 2007 Judicial Interest Rate to Be Paid on Refunds 12/21/2006
07-001 2007 Interest Rate Collected on Unpaid Taxes 12/21/2006
06-036 Documentation Required for Ad Valorem Tax Payment Credits on Inventory 12/13/2006
06-035 Termination of Discount for Timely and Accurately Filing Report 11/13/2006
06-034 Computing the Federal Income Tax Deduction on 2005 Tax Returns 10/16/2006
06-033 Additional Tax Credits that may be Claimed on Individual Income Tax Returns for Shareholders of an S Corporation 09/21/2006
06-032 Louisiana adopts additional filing and payment extensions for businesses following Hurricanes Katrina 09/01/2006
06-031 P.L. 86-272 Not Applicable to Solicitation for Sales of Services 08/18/2006
06-030 Requirements of Motor Fuel Exporters and Importers 08/15/2006
06-029 Sales of Gasoline or Diesel Fuel in the Bulk Transfer/Terminal System 07/28/2006
06-028 Reports by Motor Fuel Transporters 07/28/2006
06-027 Due Date Changed for Reduced Severance Tax Rate Certifications on Incapable and Stripper Wells Effective July 1, 2006 06/28/2006
06-026 Reclassifications Required for the Franchise Tax Return 06/27/2006
06-025 Additional Interest Waiver and Filing Extension for Individual Income Tax Returns Following Hurricanes Katrina and Rita 06/21/2006
06-024 Filing Requirements of Individuals Displaced by Hurricanes Katrina or Rita 06/20/2006
06-023 Excess State Tax Refund Not Proper Adjustment on Schedule E of Louisiana Resident Personal Income Tax Return 05/08/2006
06-022 Concerning a Preliminary Federal Injunction Barring the Enforcement of State Sales Tax Exclusions for Churches, Synagogues, and the Society of the Little Sisters of the Poor 05/05/2006
06-021 Notification of Fuel Tax Law Change 03/30/2006
06-020 Louisiana Economic Development Adopts Final Rule on the Angel Investor Credit 03/10/2006
06-019 Natural Gas Severance Tax Rates Effective July 1, 2006 03/08/2006
06-018 Adjustments to the Federal Income Tax Deduction for Casualty Losses 03/07/2006
06-017 Add-Back of Wage Deduction for Louisiana Taxpayers 03/07/2006
06-016 Certain 2006 Ad Valorem Tax Payments Treated as Made December 31, 2005 02/24/2006
06-015 Withholding on Non-Employee Compensation by Nonresident Contractors 02/24/2006
06-014-A Revenue Information Bulletin No. 06-014-A—Interest Waiver and Filing Extensions Following Disasters 02/24/2006
06-013 Military Pay Exclusion from Louisiana Income Tax 02/21/2006
06-012 Signatures Required to Execute Binding Agreements 02/16/2006
06-011 Concerning the Change in the Expiration Date of the Sales Tax Exemption on Purchases by Motion Picture Production Companies 02/15/2006
06-010 Department of Revenue Allows Texas Licensed Suppliers To Collect Louisiana Excise Tax on Gasoline and Diesel Fuel Imported Into Louisiana From a Texas Terminal 01/24/2006
06-009 Federal Disaster Relief Credits 01/20/2006
06-008 Extension for Opening Successions in Hurricane Impacted Areas 01/17/2006
06-007 Concerning Refinery Gas Taxable Values for Calendar 2006 12/23/2005
06-006 2006 Severance Tax Values for Timber Products 12/13/2005
06-005 2006 Judicial Interest Rate To Be Paid On Refunds 12/13/2005
06-004 Motion Picture Infrastructure Tax Credit 01/03/2006
06-003 Income Exemption and Carryforward Provisions of the START Program 01/03/2006
06-002 Downtown Development District Historic Structure Rehabilitation Tax Credit 02/28/2008
06-001 2006 Interest Rate Collected on Unpaid Taxes 12/13/2005
05-036 Inventory Tax Credit in Certain Disaster Areas 12/20/2005
05-035 Concerning Act 48 of the 2005 1st Extraordinary Session of the Legislature Providing Sales Tax Rate Reduction on Natural Gas, Electricity for Non-Residential Use; Special Provisions for Paper and Wood Products Manufacturers 12/13/2005
05-034 Concerning Act 47 of the 2005 1st Extraordinary Session of the Legislature Providing Sales Tax Exemption on Purchases, Leases, and Repairs of Manufacturing Equipment Needed to Replace or Refurbish Hurricane-Damaged or Destroyed Equipment 12/13/2005
05-033 Adjustment to Federal Income Tax Deduction For Casualty Losses 12/07/2005
05-032-B Concerning the Acceptance by Fax of Businesses’ Applications for “Sales Tax Holiday Exemption Certificates” 12/12/2005
05-032-A Answers to Frequently Asked Questions Concerning the 2005 Louisiana Sales Tax Holiday 12/05/2005
05-032 Concerning the 2005 Louisiana Sales Tax Holiday Scheduled December 16-18, 2005 11/29/2005
05-031 Concerning When Government Employees Can Claim Sales Tax Exemption on Hotel Lodging Charges 11/09/2005
05-030 Department Repeals Emergency Rule Providing Sales Tax Exemption On Hotel Rooms Occupied by Hurricane Victims 10/28/2005
05-028 Diesel Fuel Penalty Waiver Expires 10/24/2005
05-027 Special Instructions for Completing Third Quarter IFTA Returns for the State of Louisiana 10/19/2005
05-026 Application of R.S. 47:605.1 10/12/2005
05-025 Department of Revenue Extends Diesel Fuel Penalty Waiver Due To Hurricanes 10/07/2005
05-024 Department of Revenue Allows Highway VehicleRemoval of Aviation Fuel Due To Hurricane Katrina 10/03/2005
05-023 Department of Revenue Extends Diesel Fuel Penalty Waiver Due To Hurricane Katrina 10/03/2005
05-022 Application For Reduction Of The Oil And Gas Severance Tax One-Time Payment Because Of Hurricanes Katrina and Rita 10/03/2005
05-021 Interest Calculation Involving Net Operating Loss Carrybacks 09/29/2005
05-019 Income From Tobacco Settlement Financing Bonds 09/15/2005
05-018 Louisiana Income Tax Treatment of IRS Relief for Disaster Victims 09/21/2005
05-017 Contact Information for Tax Practitioners Relocated Due to Hurricane Katrina 09/02/2005
05-016 Department Promulgates Emergency Rule Providing Sales Tax Relief on Hotel Lodging Charges to Persons Displaced From Their Homes By Hurricane Katrina 09/02/2005
05-015 Amended Return Procedure for Claiming the Annual Retirement Income Exemption 12/19/2005
05-014 Contact Information for Litigation and Audits Affected by Hurricane Katrina 09/02/2005
05-013 Diesel Fuel Penalty Waiver Due to Hurricane Katrina 09/02/2005
05-012 Concerning Act 397 of the 2005 Regular Legislative Session Providing Expanded Sales Tax Exemptions for Railroad Rolling Stock 08/26/2005
05-011 Concerning Act 410 of the 2005 Regular Session of the Louisiana Legislature Providing Exclusions From State and Local Sales Tax Collection on Certain Sales by Louisiana-Domiciled Nonprofit Carnival Organizations. 08/26/2005
05-010 Oil and Gas Severance Tax Due Dates Extended 07/25/2005
05-009 Concerning the Repeal of Ten Department Policy/Procedure Memorandums Related to Sales Tax Matters (6/15/2005) 06/15/2005
05-008 Distribution of Available Cigarette Stamps 06/01/2005
05-007 No Additional Deduction for Oil and Gas Depletion 03/24/2005
05-006 Natural Gas Severance Tax Rates Effective July 1, 2005 03/18/2005
05-005 Motion Picture Employment Tax Credit: Responsibilities of Employers and Employees 02/16/2005
05-004 Motion Picture Investor Tax Credit: Transfer Fee 02/16/2005
05-003 2005 Severance Tax Values for Timber Products 01/03/2005
05-002 2005 Judicial Interest Rate To Be Paid On Refunds 12/15/2004
05-001 Claiming the Motion Picture Investment Tax Credit 01/14/2005
04-024 2005 Taxable Cost Price for Refinery Gas 12/29/2004
04-023 S Corporation Filing Requirements 12/01/2004
04-022 Motion Picture Incentive Tax Credits: Transferability and Application 09/22/2004
04-021 Concerning Act 418 of 2004 Regular Legislative Session Providing that the Monthly Filing with the Department of Public Safety and Corrections of Vehicle Transfer Reports Is No Longer Required by Licensed Dealers in New Motor Vehicles 09/14/2004
04-020 Calculation of Individual Income Tax Refund Interest 07/30/2004
04-019 Changes to the Petroleum Products Inspection Fee 07/08/2004
04-018 Franchise Tax Debt v. Equity – Application of R.S. 47:605.1 07/06/2004
04-017 Oilfield Restoration Fee Increase 07/01/2004
04-016 PPM 30.7 Repealed 04/22/2004
04-015 Concerning Act 8 of the 2004 First Extraordinary Session Providing an Exclusion from Sales Tax for Purchases of Butane, Propane, and Other Fuels for Residential Use 04/20/2004
04-014 Concerning Act 10 of the 2004 First Extraordinary Session Removing the Expiration Date of the Sales Tax Exemption on Purchases of Certain Trucks, Trailers, and Contract Carrier Buses That Will Operate at Least 80% of the Time in Interstate Commerce 04/20/2004
04-013 Concerning Acts of the 2004 First Extraordinary Session Providing for the Continuance of the State Sales Tax Exemption on Steelworks’ and Blast Furnaces’ Purchases of Utilities 04/20/2004
04-012-A Concerning the Exclusion from State Sales Tax, Effective July 1, 2004, of 5% of the Taxable Price of Certain Manufacturing Equipment 05/18/2004
04-012 Concerning Act 1 of the 2004 First Extraordinary Session Providing for the Phased-in Exclusion of Manufacturing Equipment from State Sales Tax 04/20/2004
04-011 Concerning Act 4 of the 2004 First Extraordinary Session Suspending Most State Sales Tax Exemptions Through June 30, 2009 04/20/2004
04-010 Concerning Act 6 of the 2004 First Extraordinary Session Providing that “Tangible Personal Property” Shall Not Include “Other Constructions” Permanently Attached to the Ground 04/20/2004
04-009 Calculation of Refund Interest 03/30/2004
04-008 Calculation of Individual Income Tax Refund Interest 03/30/2004
04-007 Natural Gas Severance Tax Rates Effective July 1, 2004 03/23/2004
04-006 PPM 50.8 Repealed 03/18/2004
04-005 State Sales Tax Rate to Be Reduced on Interstate Telecommunication Services Effective April 1, 2004 01/21/2004
04-004 Definition of Farmer for Purposes of Applying Underpayment Penalty 01/08/2004
04-003 Filing Requirements for Single Member LLCs and Qsubs 01/08/2004
04-002 2004 Judicial Interest Rate To Be Paid On Refunds 01/01/2004
04-001 2004 Severance Tax Values for Timber Products 01/14/2004
03-018 Policy and Procedure Memoranda Repealed 12/17/2003
03-017 Providing Information Concerning the Use Taxable Value of Refinery Gas for Calendar 2004 12/08/2003
03-016 Severance Tax Filing Changes 11/19/2003
03-015 Limited Liability Companies Not Subject to Franchise Tax 08/27/2003
03-014 Motor Fuel Inspection Fee Increased 07/01/2003
03-013 Synopsis of Sales Tax Rate Changes That Will Become Effective July 1, 2003 06/11/2003
03-012 Natural Gas Severance Tax Rate for 2003-2004 05/01/2003
03-011 Credit for Federally Qualifying Long-Term Care Insurance Premiums Paid by Individuals 04/24/2003
03-010 Oil Spill Contingency Fee Collection Suspended Effective May 1, 2003 04/21/2003
03-009 Limited Credit Is Allowed for Dealer Costs of Reprogramming Cash Registers to Implement State Sales Tax Rate or Base Changes 03/25/2003
03-008 Louisiana Military In Combat Zones Receive State Tax Filing Extensions 06/10/2003
03-007 Underpayment of Individual Income Tax Penalty Calculation 06/04/2003
03-006A Concerning Act Nos. 40 and 41 of the 2002 Regular Legislative Session Affecting the State Sales Taxability of Purchases of Components, Repairs, Fuel, and Supplies for Certain Vessels 12/08/2003
03-006 Concerning Two 2002 Legislative Acts Affecting the Sales Taxability of Vessel Components, Repairs, Fuel, and Supplies 02/03/2003
03-005 Sales and Use Tax Exemption for Dental Devices 01/29/2002
03-004 The Use Taxable Value of Refinery Gas for Calendar 2003 01/17/2003
03-003 2003 Severance Tax Values for Timber Products 01/01/2003
03-002 2003 Judicial Interest Rate To Be Paid on Refunds 01/01/2003
03-001 Information Concerning Carryforward Provisions of the START Program 01/08/2003
02-022 Withholding Formula Examples 05/10/2009
02-021 Estimated Income Tax Payments by Individuals 12/10/2002
02-020-A State Sales Tax Rate Reduction and Exemption on Food for Home Consumption, and Electricity, Water and Natural Gas for Residential Use 06/11/2003
02-020 January 1, 2003, Sales Tax Rate Reductions and July 1, 2003, Exemptions Applicable to Food for Home Consumption and Natural Gas, Electricity, and Water for Residential Use 12/06/2002
02-018 New Legislative Act Affecting the Sales Taxability of Repair Services and Materials for Outer Continental Shelf Drilling Rigs 11/26/2002
02-017 Credit for Cigarette Tax Stamps. 10/30/2002
02-016 Concerning the Sales and Use Tax Exemption of Certain Fuels Used and Consumed for Farm Purposes 10/17/2002
02-015 Concerning a Preliminary Judicial Injunction Prohibiting the Enforcement of Act No. 85 of the 2002 Regular Session of the Legislature Related to the Sales and Use Taxes Payable on Wireless Telephones 09/18/2002
02-014 Concerning the Sales and Use Taxable Basis of Newspapers That Are Published and Distributed at No Cost to Readers 08/29/2002
02-013 Concerning New Sales Tax Exclusions for Certain Purchases by Nonprofit Blood Banks and Blood Collection Centers 08/29/2002
02-012 Pelican File System Deactivated. 07/31/2002
02-011 Cigarette Tax Increase and the Distribution of Available Cigarette Stamps 07/01/2002
02-010 Notice Concerning the Continuation of the Suspension of Most Sales Tax Exemptions with a Reduction in Tax Rate on Sales of Food for Home Consumption and Utilities 06/27/2002
02-009 Notice Concerning July 1, 2002, Tax Rate Changes for Hotels in Orleans Parish and for Food Service Establishments in Both Orleans Parish and on the Premises of the New Orleans Airport 06/20/2002
02-008 Allowance of Vendor’s Compensation on Sales Tax Returns 04/18/2002
02-007 Annual Sales Tax Filing by State Agencies 04/18/2002
02-006B Concerning the Dissolution of a Judicial Injunction That Had Prohibited the Granting of Certain Statutory Sales Tax Exclusions for Religious Entities 09/22/2003
02-006A Concerning the State’s Plans to Challenge a Federal Judicial Injunction Barring the State from Allowing Certain Sales Tax Exemptions to Religious Entities 06/10/2002
02-006 Bulletin Explaining that Federal Injunction Prohibits Louisiana from Enforcing Sales Tax Exclusions that Benefit Religious Entities 04/30/2002
02-005 Termination of Tax Compact with Coushatta Tribe of Louisiana. 04/05/2002
02-004 Natural Gas Severance Tax Rate Effective July 1, 2002 04/15/2002
02-003 2002 Severance Tax Rates for Timber Products 01/01/2002
02-002 2002 Judicial Interest Rate To Be Paid On Refunds 01/10/2002
02-001 Refinery Gas Cost Price for Calendar Year 2002 01/20/2002
01-008 Act 245 of 2001 Legislative Session Allows Dealers to Absorb Sales and Use Tax Under Certain Circumstances 11/15/2001
01-007 Collection of Oil Spill Contingency Fee Resumes 11/01/2001
01-006 "Manufactured and Mobile Home Settlement Fund Claims" 11/15/2001
01-005 "Livestock used for agricultural purposes" and the term "pharmaceuticals" as it applies to treatment of livestock defined. 11/15/2001
01-004 Information Concerning Availability of the Telecommunications Credit to Certain Individuals 12/19/2001
01-003 Tax on Compensation from Personal Services Rendered in Louisiana by Nonresidents. 01/20/2002
01-002 PPMs to be Repealed 05/18/2001
01-001 Tax Rate on Natural Gas for 2001-2002 04/10/2001