States / Louisiana

Louisiana

Last checked Oct 22, 2026

Louisiana practitioners use about seven state logins for tax and payroll work, run by four agencies and a remote sellers commission. The Department of Revenue has run its taxes on FAST Enterprises' GenTax since a May 2002 contract to implement an integrated tax system covering 19 taxes; LaTAP is the web portal to it, and since tax year 2024 it is also the state's free individual e-file route. The support contracts are renewed in three-year terms, now held by the Office of Technology Services, and every one whose procurement is recorded is sole source or non-competitive: nine FAST contracts total $111.7 million from 2002 to June 2027, the latest $27.0 million for 2024 to 2027, and the Louisiana Checkbook shows $51.1 million paid to FAST from fiscal 2020 to date. Parish sales taxes go through Parish E-File, a Department of Revenue service that since early 2026 also hosts a combined state and local sales tax return. Unemployment insurance is split: employers file wage reports and pay UI tax in LaWATS, a portal over the agency's UI mainframe, while claims run on HiRE, a vendor-hosted Geographic Solutions system the agency buys sole source. The legislative auditor found HiRE paying benefits incorrectly after launch and cited the Geographic Solutions contract for five straight audits for lacking a working source code escrow; no HiRE contract total is published, but the Checkbook shows $24.5 million paid to Geographic Solutions since fiscal 2021. Business filings go through the Secretary of State's geauxBIZ, maintained by PCC Technology (Civix) under a $15.7 million contract, and new hire reports go to a Department of Children and Family Services directory hosted by Stellarware. Louisiana has no state paid family and medical leave program; a 2026 law lets insurers sell voluntary paid family leave policies.

Who administers what

Every fact links to its source and carries a label: Public record Vendor claim Press / secondary

What the state has spent

Contract totals are the approved ceilings or current contract values the sources state, not money paid, and they are added up only where a plain contract figure exists. The yearly average spreads each system's payments over the years they cover (marked p), or, where no payment data was found, its contract total over the contract term (marked c); systems with neither are left out; it is an estimate of the yearly cost, not a reported figure. Payments to date and project budgets or estimates are added up in their own tiles, from the figures shown in the table; the three kinds of figure overlap and are never added together. Follow each system below for its sources.

Portals practitioners use

Leadership and contacts

Checked Oct 30, 2026. People change roles often; confirm on the agency's site before relying on a name.

Chain of command

• Voters
  • Governor: Jeff Landry
    • Secretary of Revenue: Jarrod J. Coniglio Louisiana Department of Revenue
    • Secretary: Susana Schowen Louisiana Works
    • Secretary, Louisiana Department of Children and Family Services: Rebecca Harris Louisiana Department of Children and Family Services
  • Secretary of State: Nancy Landry Louisiana Secretary of State
• Boards
  • Commissioner (Secretary of the Louisiana Department of Revenue): Jarrod J. Coniglio Louisiana Sales and Use Tax Commission for Remote Sellers
  • Chairperson: Brandea Averett Louisiana Sales and Use Tax Commission for Remote Sellers
  • Executive Director: Renee Roberie Louisiana Sales and Use Tax Commission for Remote Sellers

Employer account numbers

Checked Oct 29, 2026.

Two state agencies issue Louisiana employer numbers: the Department of Revenue (the Louisiana Revenue Account Number used for withholding, in LaTAP) and Louisiana Works, the Louisiana Workforce Commission until October 2025 (the unemployment insurance Employer Account Number, EAN, in LaWATS). Louisiana Works adds a social charge rate to each taxable employer's UI experience rate (for non-charged benefits, the Incumbent Worker Training Program and supplemental integrity funding), paid on the same UI account with no number of its own. Louisiana has no state paid family and medical leave or disability insurance program with an employer account.

Layout: 9 is a digit, A is a letter, other characters are shown as the agency writes them. No real account numbers appear on this site.

Employer tax ID numbers for every state researched

Unemployment insurance tax

Checked Nov 3, 2026. Louisiana Works (unemployment insurance tax)

Louisiana's taxable wage base fell to $7,000 for 2026, from $7,700 in 2025; it depends on the balance in the Louisiana Unemployment Trust Fund. A new employer pays the average rate of its industrial classification, so there is no single new employer rate, and 2026 rates run from 0.09% to 6.20% including social charges. Part of each rate (the Incumbent Worker Training Program and Integrity social charges) is excluded from the FUTA credit, and each rate notice gives a FUTA creditable factor.

Taxable wage base

2026: $7,000
2025: $7,700
Set by the balance in the Louisiana Unemployment Trust Fund: Louisiana Works' 2025 tax guide says that beginning January 1, 2026 taxes are due only on the first $7,000 of an employee's wages, depending upon the trust fund balance, and that each year's wage base is listed on the Annual Contribution Tax Rate Notice. The statute's trigger levels were not read. source Public record

New employer rate

2026: not published No single rate: until a new employer has served the 24-consecutive-month eligibility period (it can run to 45 months), its rate is the weighted average rate for employers in the same industrial classification from the latest rate computation. If the reserve balance turns negative on a June 30 during that period, the maximum rate is assigned for the next year. The industry average rates were not found on the public pages read. source Public record

Rate range

2026: 0.09% to 6.2%, 2026 Unemployment Insurance Contribution Rate Table: rate by reserve ratio, from 0.09% (reserve ratio 9.5 or more) to 6.20% (negative reserve ratio of 999.99 or more), with a FUTA creditable factor for each rate The table's "Total Rate" column; social charges are computed by multiplying the experience rate by each social charge percentage and added to it. Rates are computed on experience through the June 30 before the rate year.
2025: 0.09% to 6.2%, 2025 Unemployment Insurance Contribution Rate Table (wage base $7,700) source Public record

Other assessments

• Social charges (Non-Charge, Incumbent Worker Training Program, Integrity), under R.S. 23:1553: No fixed rate: each social charge percentage is set yearly, multiplied by the employer's experience rate and added to it. New (ineligible) employers pay the Non-Charge and Integrity social charges, if assessed; eligible employers also pay the Incumbent Worker Training Program charge. (2026) The Non-Charge part counts; the Incumbent Worker Training Program and Integrity parts do not count (Louisiana Works says they are excluded for FUTA purposes). Use the FUTA creditable factor on the quarterly report and rate notice. toward the FUTA credit source Public record

Rate notices

Each employer is notified of its rate no later than December 31 for the coming calendar year (R.S. 23:1541(E)); the notice is also available online in LaWATS. Online notices are posted for rate years 2021 to 2026; 2027 was not yet listed when checked. source Public record

Voluntary contributions

Allowed, Within 30 days from the issue date on the rate notice (the tax guide says 30 days from the Annual Rate Notice mail date). Any amount; open to eligible and ineligible employers; no social charge is withheld, so it is fully creditable. No recalculation for an account with a delinquent balance. source Public record

Filing

Employer's Quarterly Wage & Tax Report
Due: Last day of the month after the quarter: April 30, July 31, October 31, January 31.
Electronic filing: Required for all employers: R.S. 23:1531.1 requires the Employer Wage and Tax Reports to be filed electronically. Payment can be made by electronic funds transfer.
LaWATS (Louisiana Works online employer services) source Public record

FUTA credit reduction

None. Not listed by the U.S. Department of Labor as having a Title XII advance balance on January 1, 2026, and not a credit reduction state in any year from 2010 to 2025. source Public record

Recent and coming changes

• Jan 1, 2026 Taxable wage base lowered to $7,000 for 2026, from $7,700 in 2025. source Public record

Louisiana's FUTA creditable factor differs by rate line (for example 0.884892 at 2.78% in the 2026 table), because the training and integrity social charges are not creditable. Reimbursable employers are not assigned a rate. The tax guide read is the 2025 edition; it already describes the 2026 wage base.

Not confirmed: 2027 wage base and rate table: not yet posted by Louisiana Works when checked. New employer industry average rates for 2026: not on the public pages read. Deadline to protest the annual rate notice: not stated in the pages read. The trust fund balance levels in R.S. 23:1472 that set the $7,000 or $7,700 wage base: statute not read.

Unemployment insurance tax in every state

Income tax withholding

Checked Nov 3, 2026

Employees give the employer Form L-4 (R-1300), which now asks only for the expected filing status; with no L-4 the employer withholds without any standard deduction, and Form L-4E covers employees exempt from withholding. Louisiana sets no flat supplemental rate: supplemental and vacation pay are withheld the same as regular payroll, using the 2026 tables at 3.09%. No reciprocal agreement is stated, but a nonresident mobile worker in Louisiana 30 or fewer days a year whose home state has a similar exemption or no income tax is not withheld on, and since January 1, 2026 every L-1 return and payment must be electronic.

Withholding certificate

Form L-4 (R-1300), Employee's Withholding Certificate (R-1300 (1/26)); Form L-4E (R-1307), Exemption from Withholding Louisiana Income Tax. New employees should complete the federal and Louisiana withholding certificates before payroll withholding begins. A new L-4 is due within 10 days if deductions decrease (except on the death of a spouse) and may be filed any time they increase. With no certificate on file: If an employee fails to complete the L-4, the employer must withhold Louisiana income tax without any standard deduction. Form L-4E, filed each year, for an employee with no prior-year liability who expects none, or who is exempt under the Servicemember Civil Relief Act as amended by the Veterans Auto and Education Improvement Act of 2022 when Louisiana is not the chosen tax domicile. source Public record

Supplemental wages

2026: Supplemental wage and vacation pay are subject to withholding the same as the employee's regular payroll, even if paid separately (R.S. 47:111(A)). No separate supplemental rate is stated. source Public record

Withholding tables

R-1306 (1/26), Louisiana Withholding Tables and Formulas, effective on or after January 1, 2026 (2026). Formulas at a 3.09% withholding rate with 2026 standard deductions of $12,875 (single or married separate) and $25,750 (married joint, qualifying surviving spouse or head of household). Adopted by emergency rule effective January 1, 2026 (LAC 61:I.1501), announced in RIB 26-005; the official 2026 standard deduction may differ slightly after the January 2026 CPI-U data.

Reciprocity

No reciprocal agreements. No reciprocal agreement is stated on the Department pages read. A Louisiana resident working in another state may be withheld on for Louisiana if the wages are not subject to the other state's withholding. source Public record

Nonresidents working here

A nonresident mobile worker is not withheld on when paid for duties in Louisiana on 30 or fewer days in the calendar year and working in more than one state (athletes, entertainers, public figures and qualified production employees excluded). For taxable periods beginning on or after January 1, 2026, Act 382 of 2025 removed the earlier condition that the home state have a substantially similar exemption or no income tax. Within 10 days from the 31st day in Louisiana the employee files Form L-4 with the employer. Convenience of the employer: null: the Department pages read do not address remote work for a Louisiana employer. Form L-4E (R-1307) instructions. source Public record

Deposits and returns

• quarterly: Average monthly withholding less than $500. Due Last day of the month following the quarter
• monthly: Average monthly withholding $500 to less than $5,000. Due Last day of the month following the month
• semi-monthly: Average monthly withholding $5,000 or more. Due Tax withheld the 1st to 15th: by the end of the same month; the 16th to month end: by the 15th of the following month

Form L-1, Employer's Quarterly Return of Louisiana Withholding Tax, due April 30, July 31, October 31 and January 31 for quarterly and monthly payers, and April 15, July 15, October 15 and January 15 for semi-monthly payers; filed even when no tax was withheld. Annual reconciliation Form L-3 by January 31: see the information returns page. All withholding tax returns and payments submitted on or after January 1, 2026 must be filed and paid electronically unless specifically exempted (R.S. 47:1519, 1520; LAC 61:I.1515); failure to e-file without an approved hardship exemption carries a penalty of $100 or 5% of the tax, whichever is greater. All Forms L-3 must be filed electronically beginning January 1, 2027. Louisiana Taxpayer Access Point (LaTAP) source Public record

Annual reconciliation

L-3, due On or before January 31, or on or before the 30th day after the final payment of wages if the business terminates.. With the W-2 and 1099 filing rules

Recent and coming changes

• Jan 1, 2026 Form L-1 returns and all withholding payments must be filed and paid electronically. source Public record
• Jan 1, 2026 Updated 2026 withholding tables and formulas (R-1306 (1/26)) adopted by emergency rule to reflect the inflation-adjusted standard deduction; employees should review Form L-4. source Public record
• Jan 1, 2027 All Forms L-3 must be filed electronically. source Public record
• Jan 1, 2026 Act 382 of 2025: the mobile workforce exemption threshold is 30 days and the home-state condition is repealed, for taxable periods beginning on or after January 1, 2026. source Public record

Payment frequencies are assigned by the Department. Payment due dates are from the Department FAQ "When are my payments due?" and the L-1 due dates from R-1201i (1/27) and the FAQ "When must I file Form L-1?". Annual reconciliation (Form L-3) and W-2 and 1099 filing are on the information returns page (data/inforeturns/louisiana.json).

Not confirmed: Whether the federal W-4 may be used when no L-4 is on file is not stated; the L-4 says the employer withholds without any standard deduction. The "Louisiana Withholding Tax Tables" page still links an older emergency rule (1802EMR030.pdf); R-1306 (1/26) was found by search. No statute or Department page confirming the absence of reciprocity was found; the empty list reflects that none is stated.

Withholding rules in every state

Credits for other states' taxes and part-year residents

Checked Nov 3, 2026

Louisiana gives residents a credit on Form IT-540, Schedule C, Line 1 (worked on Form R-10606) for income tax paid to another state, but only when that state does not give its own nonresidents a credit for tax paid to the state of residence. A part-year resident may file the nonresident and part-year return, Form IT-540B, which taxes only resident-period income and Louisiana-source income (an allocation on the NPR worksheet) but allows no credit for other states' taxes, or may file Form IT-540 as a full-year resident to claim the credit. Louisiana gives nonresidents no reverse credit and is a sovereignty member of the Multistate Tax Commission.

Residents: credit for tax paid to other states

Form IT-540, Nonrefundable Priority 1 Credits, Schedule C, Line 1, with Form R-10606, Supplemental Worksheet for Credit for Taxes Paid to Other States (R-10606 (1/26)). Line: Schedule C, Line 1A: total from Form R-10606, Column 8, Line 15 (net tax liability paid to other states); Line 1B: total from Form R-10606, Column 9, Line 15 (the credit). Limit: The lesser of the tax paid to the other state or the Louisiana income tax liability multiplied by a fraction: Louisiana taxable income attributable to the other state over total Louisiana taxable income (La. R.S. 47:33). The credit is limited to the Louisiana tax that would have been imposed had the income been earned in Louisiana. Covers: Net income taxes paid to other states on income reported on the Louisiana return; the tax actually paid on the other state's return, not the tax withheld. No credit for taxes paid to cities or foreign countries. For the District of Columbia the instructions point to Revenue Ruling 02-013, which grants a credit only to Louisiana domiciliaries employed in the Washington, D.C. offices of Louisiana's congressional delegation, for tax paid to the state of temporary residence. No: the instructions say no credit for taxes paid to cities. Foreign taxes: No: no credit for taxes paid to foreign countries. Pass-through entity taxes: Not a credit: Schedule E code 23E is a deduction for the resident's share of an entity-level tax paid to other states that is based solely on net income, limited to income taxed by Louisiana, and only if the entity did not make the Louisiana pass-through entity tax election; it cannot be taken together with the Schedule C credit for the same taxes. Proof of payment and the other states' returns must be attached. Attach: Copies of the returns filed with the other states and Form R-10606; for tax paid on a composite return, the other state's return and the Schedule K-1. The credit is allowed only if the other state does not allow a nonresident credit for taxes paid to the state of residence; Revenue Information Bulletin 16-052 covers the qualifying states. On Form R-10606, Mississippi gambling winnings income and tax are taken from Form W-2G. La. R.S. 47:33. source Public record

Part-year residents: income while a nonresident

Allocated or prorated On Form IT-540B a part-year resident reports income from all sources for the resident portion of the year and only Louisiana-source income for the nonresident portion (Revenue Ruling 05-008), entering that income in the Louisiana column of the Nonresident and Part-Year Resident (NPR) Worksheet; income earned elsewhere while a nonresident is left out. The flat 3% applies to Louisiana adjusted gross income less the standard deduction, and federal itemized deductions are prorated by the ratio of Louisiana AGI to federal AGI. A part-year resident may instead file Form IT-540 as a full-year resident. Form IT-540B, Louisiana Nonresident and Part-Year Resident Individual Income Tax Return, with the NPR Worksheet. Line: IT-540B Line 7 (federal AGI) and Line 8 (Louisiana AGI, NPR Worksheet Line 21); Line 9 ratio (Line 8 divided by Line 7, not over 100%); Line 10 standard deduction in full ($12,500 or $25,000); Line 11E itemized deductions times the Line 9 percentage; Line 13 tax at 3%. source Public record

Part-year residents: credit for the period of residence

Available. Only by filing the resident return: Revenue Ruling 05-008 says that to receive credit for taxes paid to another state the part-year resident must file Form IT-540, reporting all income for the year, because R.S. 47:33 provides no relief on the part-year resident form. Schedule C-NR on Form IT-540B lists no credit for taxes paid to another state. Form IT-540 with Form R-10606 (not Form IT-540B). source Public record

Nonresidents: reverse credit

No. The R.S. 47:33 credit is for residents of Louisiana, and Schedule C-NR on the nonresident return lists only premium tax, qualified playgrounds, debt issuance, maternal wellness center donations and other credits. Nonresidents pay Louisiana tax on Louisiana-source income. source Public record

Local income taxes

Louisiana's credit does not cover city taxes; no separate local credit is stated. source Public record

Multistate Tax Compact

Sovereignty member. source Public record

Other interstate rules

• Residency test: a person who spends in the aggregate more than six months of the taxable year in Louisiana is deemed a resident (R.S. 47:31(1)). source Public record
• Domicile: a temporary absence does not change a Louisiana domicile; a taxpayer who keeps a residence in Louisiana while working in another state is considered a resident. source Public record
• Mobile workforce exemption: Act 382 of 2025 raises the threshold at which a nonresident employee becomes liable for Louisiana tax on wages from 25 to 30 days and repeals the requirement that the home state have a similar exemption or no income tax, for taxable periods beginning on or after January 1, 2026. source Public record

Recent and coming changes

• Jan 1, 2025 Act 11 of the 2024 Third Extraordinary Session set a flat 3% income tax rate and raised the standard deduction, used on the 2025 returns. source Public record
• Jan 1, 2026 Act 382 of 2025: the mobile workforce threshold rises from 25 to 30 days and the home-state condition is repealed. source Public record

Revenue Ruling 05-008 dates from 2005; the 2025 IT-540 instructions still point part-year residents to it. Reciprocity and withholding are on the withholding page.

Not confirmed: Revenue Information Bulletin 16-052, which lists the qualifying states for the credit (those that give no nonresident credit), was not found or saved; the list of states for which Louisiana denies the credit is not stated here. Whether Louisiana has adopted UDITPA or the Compact's apportionment article was not checked. The withholding page (data/withholding/louisiana.json) describes the mobile worker exemption with the home-state condition; Act 382 repeals that condition for 2026 according to the Department's 2025 legislative summaries. The owner may want to reconcile.

Multistate rules in every state

Business return deadlines and annual reports

Checked Nov 4, 2026

Corporations file the corporation income tax return (Form CIT-620 for 2025) by the 15th day of the fifth month after the year ends (May 15, 2026 for calendar 2025), with an automatic six-month extension when a federal extension was requested; the corporation franchise tax is repealed for periods beginning on or after January 1, 2026. Partnerships with nonresident partners file the composite partnership return (Form R-6922) by May 15. Corporations and LLCs file an annual report with the Secretary of State on or before the anniversary of formation; the fee schedule lists $35 for business entities and $10 for nonprofits after the October 1, 2026 fee increase.

Corporate return

Corporate income tax. Form CIT-620, Corporation Income Tax Return (the 2025 return; earlier years were Form CIFT-620, the combined corporation income and franchise tax return). Due: On or before the 15th day of the fifth month after the close of the accounting period; May 15 for calendar-year filers, or the next business day if the due date falls on a weekend or holiday. For tax year 2025: May 15, 2026. Fiscal years: Fiscal-year returns are due on or before the 15th day of the fifth month following the close of the taxable year. source Public record

Corporate extension

Federal extension accepted. Six months, to November 16, 2026 for calendar 2025. None: mark the box on the return showing a federal extension was timely requested; no paper or electronic extension form is needed. Pay with Form CIT-620EXT-V. An extension to file is not an extension to pay; tax must be paid by the original due date to avoid interest and penalties.

S corporations

Form CIT-620. For 2025, Louisiana does not recognize S corporation status and an S corporation files in the same manner as a C corporation (with a possible exclusion of income); for taxable periods beginning on or after January 1, 2026, S corporations file an annual information return on Form CIT-620 and may file a composite return for nonresident shareholders. Due: Same as the corporation return: the 15th day of the fifth month after the year ends. For tax year 2025: May 15, 2026. Same as the corporation return. source Public record

Partnerships

Form R-6922, Louisiana Composite Partnership Return, required of partnerships with nonresident partners unless every nonresident individual partner has an agreement on file; a partnership excused because all partners filed agreements makes an initial filing of the agreements by the composite return due date. Composite returns must be filed electronically. Due: On or before May 15 of the following year; for fiscal years, the 15th day of the fifth month after the close of the fiscal year. For tax year 2025: May 15, 2026. Automatic six-month extension with no form; the extension does not extend the time to pay (pay with Form R-6467V). source Public record

Individuals

Form IT-540 (residents). For tax year 2025: May 15, 2026. Automatic six-month extension to November 16, 2026 with no form; tax is paid by May 15, 2026 (Form R-2868V). source Public record

Annual report

Filed with the Louisiana Secretary of State, Commercial Division through geauxBIZ (File Annual Report).

The Secretary of State says the yearly annual report is required even when nothing has changed. The fee schedule also lists a $35 annual report fee for domestic and foreign partnerships; the rule requiring those reports was not read. Fees are from the Forms and Fee Schedule page as read on 2026-11-04, after the Commercial Division's fees increased on October 1, 2026.

Recent and coming changes

• Jan 1, 2026 Corporation franchise tax repealed for franchise tax periods beginning on or after January 1, 2026; returns may still be owed for earlier periods source Public record
• Jan 1, 2026 S corporations can no longer claim the S corporation exclusion and instead file an annual information return on Form CIT-620 (with an optional composite return for nonresident shareholders, filed electronically) for taxable periods beginning on or after January 1, 2026 source Public record
• Oct 1, 2026 Secretary of State Commercial Division fees increased under Act 921 of the 2026 Regular Session source Public record

The corporation return form for 2025 is titled CIT-620 (corporation income tax only); the Department's corporation tax page still lists Form CIFT-620.

Not confirmed: The Act 921 fee schedule PDF linked from the Secretary of State's FAQ (https://static.sos.la.gov/shared/fee_changes_2026.pdf) returned an error, so the fee amounts before October 1, 2026 and the exact list of changed fees were not confirmed; the $35 and $10 annual report fees are from the Forms and Fee Schedule page. How long after a missed annual report the Secretary of State issues the Notice of Intent to Revoke (the statutory revocation trigger) was not read. Due date rule for nonprofit and foreign entity annual reports (statute not read). Whether domestic and foreign partnerships must file the annual report listed on the fee schedule.

Deadlines and annual reports in every state

Electronic payment, penalties and interest

Checked Nov 4, 2026

Since January 1, 2026 every sales tax and withholding (Form L-1) payment must be made electronically, with only a few named exceptions, and corporate, franchise and fiduciary payments over $5,000 have had to be electronic since 2008; a payment that does not follow the mandate is treated as delinquent. Late filing costs 5% of the tax for each 30 days, and late payment 5% for each 30 days (0.5% for individual income tax), with the two never charged for the same 30 days and capped at 25% together. Interest on unpaid tax is 10.50% for 2026, three points above the judicial interest rate.

Interest on unpaid tax

Three percentage points above the judicial interest rate under R.S. 9:3500(B)(1), which the Office of Financial Institutions sets for each calendar year (7.50% for 2026); the rate may not exceed 1.25% per month. Refunds earn the same rate (R.S. 47:1624(A)(1)(b)). La. R.S. 47:1601(A)(2); Revenue Information Bulletins 26-001 and 26-002. source Public record

When tax must be paid electronically

• Sales and use: All sales tax payments submitted on or after January 1, 2026, except payments with the Louisiana Consumer Use Tax Return, the Fairs, Festivals, and Other Special Events Sales Tax Return, and the Watercraft Sales Tax Payment Certifications (before 2026: payments averaging more than $5,000 per reporting period for the prior 12 months). Methods: LaTAP, Parish E-file, Sales Tax Online or approved third-party software; payments can also be made by credit card or through the taxpayer's financial institution. A LaTAP account with access added for the tax account type. Penalty for paying another way: A payment that does not meet the electronic funds transfer requirement is considered delinquent and subject to penalties and interest (R.S. 47:1519); failing to file electronically without an undue hardship exemption carries a penalty of $100 or 5% of the tax, whichever is greater (R.S. 47:1520(B)). source Public record
• Withholding: All Forms L-1 (Employer's Return of Louisiana Withholding Tax) and payments submitted on or after January 1, 2026, regardless of payment amount (before 2026: payments over $5,000 per period, and payors of gaming winnings). Methods: LaTAP or the Federal/State Employment Taxes program through approved software; payments can also be made by credit card or through the taxpayer's financial institution. A LaTAP account with access added for the withholding account. Penalty for paying another way: Payment treated as delinquent and subject to penalties and interest; e-file failure $100 or 5% of the tax, whichever is greater. source Public record
• Corporate: Corporation income tax, corporation franchise tax, fiduciary income tax and composite partnership payments: electronic payment mandate since January 1, 2008 if more than $5,000 (also corporation income tax under the pass-through entity tax election if more than $5,000). Methods: LaTAP, approved software, credit card or the taxpayer's financial institution. LaTAP account. Penalty for paying another way: Payment treated as delinquent and subject to penalties and interest (R.S. 47:1519(B)(4)). source Public record
• Pass-through: S corporation composite returns and payments: all, for taxable periods beginning on or after January 1, 2026. Methods: Approved third-party software; payments may also be made through LaTAP, the taxpayer's financial institution or credit card. Penalty for paying another way: Payment treated as delinquent and subject to penalties and interest. source Public record

Penalties

Late filing

Covers: Returns under Subtitle II of Title 47 (income, sales, withholding and other state taxes). 5% of the total tax due on the return if not more than 30 days late, plus 5% for each additional 30 days or fraction. Maximum: 25% of the tax in the aggregate. La. R.S. 47:1602(A)(1). source Public record

Late payment

Covers: Tax shown on a return filed without full payment; individual income tax has its own lower rate. 5% of the unremitted tax for each 30 days or fraction (individual income tax: 0.5% for each 30 days); 0.5% for each 30 days on additional tax not paid within 30 days of notice and demand. Maximum: 25% of the tax in the aggregate. The late payment penalty is not imposed for any 30-day period for which the late filing penalty is due, the two together may not run for more than five 30-day periods per return, and all of these penalties together may not exceed 25% of the tax. La. R.S. 47:1602(A)(2) to (5). source Public record

Estimated tax, individuals

Charged as penalty. 12% per year on each underpayment for the number of days it was unpaid (R.S. 47:118). Safe harbor: Required annual payment is the lesser of 90% of the current year's Louisiana tax or 100% of the prior year's tax; installments are also met by the prior year's income at current rates or 90% of annualized tax. No penalty if no declaration was required because tax was not reasonably expected to exceed $1,000 (single) or $2,000 (joint). Form: Form R-210R (residents; R-210NR for nonresidents), attached to Form IT-540. source Public record

Estimated tax, corporations

Charged as penalty. 12% per year on the underpayment, measured against installments based on 80% of the year's actual tax, from the installment due date until paid or the 15th day of the fourth month after year end (R.S. 47:287.655); enforced beginning with the 2026 Form CIT-620. Safe harbor: No penalty if each installment equals or exceeds the portion figured on the prior year's tax for a full 12-month period, the prior year's income at current-year rates, or 80% of current-year tax on annualized income; estimates are required when a corporation expects to owe $1,000 or more. Form: Form CIT-620ESi worksheet; penalty assessed on Form CIT-620. source Public record

Penalty relief

Request a waiver through LaTAP or on Form R-20128 after filing all returns and paying all tax and interest; the delay must be due to reasonable cause, not negligence, explained in writing with supporting documents (R.S. 47:1603). Interest generally cannot be waived. Reasonable cause is presumed in some extension cases where the balance due is no more than 10% of the tax shown (R.S. 47:1603(B)). How: Form R-20128, Request for Waiver of Penalty for Delinquency. source Public record

Other penalties

• Negligence (accuracy-related). 20% of the deficiency due to negligence; presumed when tax is understated by 10% or more; extra 10% for large understatements (25% or more). source Public record
• Willful disregard of Louisiana tax laws. 40% of the deficiency, in place of the negligence penalty. source Public record
• False or fraudulent return with intent to defraud. 75% of the tax found to be due. source Public record
• Dishonored check or electronic debit. Greater of 1% of the check or debit or $20. source Public record
• Failure to file electronically when required. Greater of $100 or 5% of the tax, absent an undue hardship exemption. source Public record

Recent and coming changes

• Jan 1, 2026 Electronic filing and payment mandate expanded to all sales tax returns (with three exceptions), all Forms L-1, all Forms 1099-NEC, oilfield site restoration fees and S corporation composite returns source Public record
• Jan 1, 2026 Corporate underpayment of estimated tax penalty enforced for all entities taxed as corporations, beginning with the 2026 Form CIT-620 source Public record
• Jan 1, 2026 Corporate franchise tax repealed and no longer effective source Public record
• Jan 1, 2027 All Forms L-3 must be filed electronically source Public record

The electronic funds transfer statute (R.S. 47:1519) does not apply to individual income tax returns, so individual payments have no mandate. The interest rate for 2027 will be the 2027 judicial interest rate plus three points; the Office of Financial Institutions page showed only the 2026 period when read on 2026-11-04.

Not confirmed: 2027 interest rate: no 2027 judicial interest rate or Revenue Information Bulletin was published as of 2026-11-04. A time limit for penalty waiver requests was not found; the R-210R instructions read did not state one. No first-time abatement policy was found. Late filing of information returns (L-3, 1099) penalty amounts were not read.

Electronic payment, penalties and interest in every state

Disaster relief rules

Checked Nov 4, 2026

Louisiana does not follow IRS postponements automatically: La. R.S. 47:1514 lets the Department of Revenue grant extensions after a presidential or gubernatorial disaster declaration, and the Department announces each one in a Revenue Information Bulletin. Recent bulletins applied automatically by the address on file, covered income, franchise, withholding, sales, severance and excise taxes with different dates by tax, and capped income and franchise tax extensions at six months and other taxes at three months.

When the IRS postpones deadlines

Announces relief case by case "In the event of a presidentially declared disaster or emergency, the collector may grant reasonable extensions of time for the filing of returns and reports and payment of taxes, fees, or service charges ... provided that any extensions of time shall not exceed six months in the case of income and franchise taxes and three calendar months in the case of any other tax, fee, or service charge collected by the Department of Revenue." The Department says disaster extensions "are granted by the Department of Revenue ... pursuant to La. R.S. 47:1514(C) as a result of a presidentially declared disaster or emergency.". Parishes named in each bulletin (all 64 parishes for Hurricane Francine in 2024; 25 parishes for Hurricane Ida in 2021). Eligible taxpayers are those whose homes, principal places of business, critical tax records or paid tax preparers are in the federally declared disaster area. La. R.S. 47:1514(C); Revenue Information Bulletin 23-029 (Dec. 1, 2023). source Public record

Taxes covered

Set bulletin by bulletin. Hurricane Francine (RIB 24-019): individual, corporation income, corporation franchise, partnership and composite partnership returns (extension to file only); estimated income tax payments (extension to pay); withholding payments; sales tax returns and payments; severance and excise returns and payments, with shorter windows for withholding, sales, severance and excise than for income tax. Not covered: Returns or taxes due before the disaster period; for calendar-year filers whose tax was already due, the bulletin granted an extension to file only, not to pay. source Public record

State-declared disasters

La. R.S. 47:1514(B) gives the same extension power after a gubernatorially declared disaster or emergency (six months for income and franchise taxes, three months for other taxes), but interest accrues during the extension; only a presidential declaration under subsection C lets the collector suspend interest. source Public record

How to get relief

Automatic, based on the taxpayer's location address on file with the Department. A taxpayer outside the named parishes (for example one whose records are in the area) gets no automatic extension but may request interest and penalty relief. Penalties: Under R.S. 47:1514(C) the collector may suspend interest for all or part of the extension period. For Hurricane Ida the Department said affected taxpayers could request a penalty waiver on Form R-20128. source Public record

Where relief is posted

Hurricane Recovery Information (Louisiana Department of Revenue)

Other disaster tax rules

• Natural disaster sales tax refund: an individual may claim a refund of state (not local) sales tax paid on movable household property destroyed in an area later declared a federal disaster area, on Form R-1362, reduced by insurance or other reimbursement. source Public record
• For income tax returns already on the automatic six-month extension, the disaster due date is the end of the disaster extension period or the automatic extended date, whichever is later (RIB 23-029). source Public record

Recent changes

• Jun 4, 2020 R.S. 47:1514, with separate gubernatorial (subsection B) and presidential (subsection C) disaster extension powers and interest suspension under C, carries the history note Acts 2020, No. 47; the earlier text was not compared. source Public record

No Louisiana relief bulletin was found for Tropical Storm Arthur (IRS relief to Nov. 2, 2026); the Department's Hurricane Recovery page lists only Hurricane Ida bulletins and a Hurricane Francine page.

Not confirmed: No standing penalty abatement rule for disaster victims was found beyond the Ida-era FAQ pointing to Form R-20128. Whether the Department issued any bulletin for 2025 or 2026 IRS postponements in Louisiana was not confirmed.

Current disaster relief and every state's rules

Federal tax picture

From the IRS's own statistics: the Data Book for fiscal 2025 and Statistics of Income for tax year 2023. Every state

Collected by type: Individual income tax withheld and FICA tax $45.9B; Individual income tax payments and SECA tax $9.3B; Business income taxes $1.6B; Excise taxes $506M; Estate and trust income tax $392M; Estate tax $168M; Unemployment insurance tax $73M; Railroad retirement tax $5.6M; Gift tax $4.6M. source Public record

Filers moving in and out, 2022 to 2023

37,020 returns (65,960 people) with $2.2B of income moved in from other states; 47,149 returns (83,293 people) with $3.0B moved out, a net loss of $0.8B in income. source Public record

Minimum wage

Checked Nov 3, 2026. U.S. Department of Labor, Wage and Hour Division (Louisiana has no state minimum wage law)

Louisiana has no state minimum wage law, so the federal $7.25 an hour applies to employers covered by the Fair Labor Standards Act, in 2026 and 2027. The federal tipped cash wage of $2.13 applies. La. R.S. 23:642 bars parishes, cities and other local governmental subdivisions from setting a minimum wage for private employers.

Rate

$7.25 from Jul 24, 2009 Federal minimum wage; no state minimum wage law.
$7.25 from Jul 24, 2009 Federal minimum wage; no change enacted.
The federal $7.25 applies to employers covered by the Fair Labor Standards Act. source Public record

How it is set

No state law source Public record

Tipped employees

2026: cash wage $2.13, tip credit $5.12 Federal FLSA amounts.
2027: cash wage $2.13, tip credit $5.12 Federal FLSA amounts; no change scheduled. source Public record

Local minimum wages

Not allowed: state law preempts them source Public record

La. R.S. 23:642 (Acts 1997, No. 317; amended 2012) bars any local governmental subdivision from setting a minimum wage rate or a mandatory minimum number of vacation or sick leave days for private employers. A 2026 Senate resolution, as filed, states that Louisiana's minimum wage is set at $7.25 per hour pursuant to federal law. HB 209 of the 2026 Regular Session, as introduced, would have created a state minimum wage of $10 from January 1, 2027, rising to $12 in 2029 and $14 in 2031; it is a bill, not law.

Not confirmed: No Louisiana Works page on the minimum wage was found; the no-state-law point rests on the U.S. DOL table and the 2026 Senate resolution. The final status of HB 209 (2026) was not checked; nothing found shows it was enacted. Louisiana Works' list of required workplace posters was not found, so the poster line is left empty.

Minimum wage in every state

Paid family and medical leave

Checked Nov 3, 2026. Private insurance option only

Louisiana has no state paid family and medical leave or temporary disability insurance program funded by payroll contributions, so there is no contribution rate or wage base for 2026 or 2027. Act 817 of the 2026 Regular Session (HB 591), the Paid Family Leave Insurance Act (R.S. 22:1192.1 to 1192.4), effective June 8, 2026, creates paid family leave insurance as a line of insurance that licensed life or disability income insurers may issue; the legislative digest calls it a separate, optional insurance product.

Recent and coming changes

• Jun 8, 2026 Act 817 (HB 591, 2026 Regular Session), the Paid Family Leave Insurance Act, creates paid family leave insurance as a new line of insurance that insurers licensed for life or disability income insurance may issue, as a standalone policy or a rider. Policies must provide at least two weeks of benefits in a 52-week period. No payroll contribution or state program. source Public record

Voluntary insurance only: the Resume Digest for Act 817 says paid family leave insurance operates as a separate, optional insurance product, and that policies must set a benefit duration of not less than two weeks within a 52-week period. The site's Louisiana tax ID page already records that Louisiana has no state paid leave or disability insurance employer account.

Not confirmed: No Louisiana Works or Department of Insurance page found that says in so many words that Louisiana has no state paid family and medical leave or disability insurance payroll contribution.

Paid leave in every state

Sick leave and time off

Checked Nov 5, 2026. No paid sick leave law

Louisiana does not require private employers to give paid sick leave or paid leave for any reason, and R.S. 23:642 bars parishes and cities from requiring vacation or sick leave days. There is no state family and medical leave law beyond the federal FMLA, though employers with more than 25 employees must give up to six weeks of pregnancy leave (up to four months if the employee is disabled). Earned, unused vacation is wages due at separation under R.S. 23:631 when the employer's policy lets the employee accrue it, and the law does not allow forfeiture of vacation actually earned.

Paid sick leave

No state law requires private employers to give paid sick leave.

Local laws: No local governmental subdivision may establish a mandatory, minimum number of vacation or sick leave days, paid or unpaid, or a minimum wage rate that a private employer would be required to pay or grant employees. (La. R.S. 23:642(B) (Acts 1997, No. 317; Acts 2012, No. 667)) source Public record

Family and medical leave

No state family and medical leave law for private employers was found; Louisiana relies on the federal FMLA. Pregnancy and childbirth leave at employers with more than 25 employees (R.S. 23:342) is listed under other leave.

Vacation and PTO at the end of employment

Must be paid out At discharge or resignation the employer must pay the amount then due by the next regular payday or within 15 days, whichever comes first. Vacation pay is an amount then due when, under the employer's stated vacation policy, the employee is eligible for and has accrued the right to take vacation with pay and has not taken or been paid for it; the statute may not be read to allow forfeiture of vacation pay actually earned under the policy, and R.S. 23:634 bars contracts that forfeit earned wages. The Louisiana Supreme Court (Wyatt v. Avoyelles Parish School Board, 2002) held that a use it or lose it policy does not by itself violate these statutes, but failing to pay accrued, earned leave at separation does. (La. R.S. 23:631(A), (D) and 23:634; Wyatt v. Avoyelles Parish School Board, 831 So.2d 906 (La. 2002)) source Public record

"Use it or lose it" policies: allowed.

Other leave the law requires

Recent and coming changes

• Jun 4, 2025 Acts 2025, No. 53 amended R.S. 23:1017.1, the definitions for the volunteer first responder leave law (R.S. 23:1017.1 to 1017.6). in effect source Public record

What was checked: Checked the Title 23 table of contents on legis.la.gov for leave, vacation, jury, voting, military, victim, school and donation sections, then read each section. No paid sick leave law. School and day care conference leave (R.S. 23:1015 to 1015.2, Acts 1993, No. 790) says an employer 'may grant' up to 16 hours a year, unpaid, so it is not listed as a requirement. Volunteer firefighter leave in R.S. 23:893 covers only state employees. R.S. 46:1844(E) only says victims and witnesses will be helped to inform employers that court cooperation may require absence; no private employer duty to give crime victim leave was found. No voting leave statute for private employers was found in Title 23. No state law requires private employers to give holidays off or premium pay. R.S. 23:631 was also amended by Acts 2024, No. 556 and Acts 2025, No. 113; the vacation subsection quoted here is the current text. A 2023 bill to create paid family and medical leave insurance with safe leave (HLS 23RS-784) was seen as introduced only. Louisiana's paid family leave insurance law (Act 817 of 2026) is a private insurance product and is on the site's paid leave page.

Not confirmed: No Louisiana Works (labor department) page on vacation pay at separation was found; the vacation answer rests on R.S. 23:631 and the Louisiana Supreme Court's Wyatt decision as summarized in the Louisiana Civil Service Commission's annotations. The opinion itself on CourtListener (https://www.courtlistener.com/opinion/1811176/wyatt-v-avoyelles-parish-school-bd/) returned an empty 202 response to curl. No Louisiana statute giving private employees domestic violence, sexual assault or stalking leave was found (searched the government index and the Title 23 table of contents). What Acts 2025, No. 53 changed in R.S. 23:1017.1 was not read in the act itself. Whether any 2026 Regular Session bill on leave passed a chamber was not checked.

Federal law adds unpaid FMLA leave at employers with 50 or more employees and paid sick leave for federal contractors. Sick leave and time off in every state

Sales and use tax

Checked Nov 3, 2026

Louisiana's state sales tax rate is 5 percent beginning January 1, 2025 (Act 11 of the 2024 Third Extraordinary Session). Parishes and other local jurisdictions levy and collect their own sales taxes, with their own exemptions; a business in Louisiana files state returns with the Department of Revenue and local returns with each parish collector, or files both through the free Parish E-File. A remote seller registers with the Louisiana Sales and Use Tax Commission for Remote Sellers once its gross revenue for sales delivered into Louisiana exceeds $100,000 in the previous or current calendar year, and files one return there for state and local tax.

State rate

5%, since Jan 1, 2025 Act 11 of the 2024 Third Extraordinary Session
Cable and satellite services also bear an additional 5 percent state tax; LDR's R-1002 table lists the rates for items with exemptions. source Public record

Local taxes

Yes, collected by the localities. State and local governments each collect their own sales tax and set their own exclusions, exemptions and deductions. A dealer with physical presence files the state return with LDR and local returns with the parish collectors; Parish E-File, free from LDR, files state and parish returns in one place for every parish except Cameron. Remote sellers instead file state and local tax together with the Louisiana Sales and Use Tax Commission for Remote Sellers. The rate lookup linked by the Commission is run by the Louisiana Uniform Local Sales Tax Board and needs a login; it includes jurisdiction codes, domicile codes, rates and exemptions. Rate lookup source Public record

Remote sellers

$100,000; counts gross: gross revenue for sales delivered into Louisiana of tangible personal property, digital products or services; the Commission says a remote seller counts only direct sales and may exclude sales made through a marketplace sales; previous or current calendar year; since Jul 1, 2020. Apply to the Commission within 30 days of meeting the threshold and begin collecting state and local tax at actual rates within 60 days; the Commission cannot grant extensions. The statute's threshold is gross revenue exceeding $100,000; it no longer contains a transaction count. Act 15 of the 2023 Regular Session (HB 171) amended this provision (then 47:301(4)(m)(i)), and the statute's history lists it, but the effective date of the change is not stated in the sources read. The Commission's FAQ still says remote sellers must collect with more than $100,000 in sales or 200 or more separate transactions, so the agency page and the statute differ. Mandatory registration with the Commission began July 1, 2020. Sellers below the threshold may register voluntarily, and direct marketers may still voluntarily collect at a flat 8.45 percent and remit to LDR. source Public record

Marketplace facilitators

Must collect (More than $100,000 in sales into Louisiana in the previous or current calendar year, the same test as for remote sellers (R.S. 47:340.1(C)(2) as amended in 2025).), since Jul 1, 2020 source Public record

Streamlined Sales Tax

Not a member source Public record

Registration

Sales tax certificate (LDR); remote sellers register with the Louisiana Sales and Use Tax Commission for Remote Sellers Register Dealers with physical presence register with LDR on LaTAP (and with each parish collector for local tax). Remote sellers that meet the economic threshold register with the Commission at https://remotesellersfiling.louisiana.gov; the Commission says most applications are approved automatically within 24 to 48 hours. source Public record

Filing

• monthly: as assigned; the thresholds are not stated in the LDR sources read
• quarterly: as assigned; the thresholds are not stated in the LDR sources read

Due: The 20th of the month after the close of the calendar month or quarter, for LDR returns; the 20th of the month after the month for the Remote Sellers Tax Return. A due date on a weekend or holiday moves to the next business day.
Electronic filing: LDR requires electronic filing for certain dealers (aviation fuel, hotel and other accommodations, motor vehicle leases and rentals, and, for periods beginning on or after January 1, 2025, telecommunications, cable and satellite services); a general e-file mandate is not stated in the instructions read.
Vendor discount: State vendor's compensation is 0.84 percent of the tax on Line 9 of Form R-1029 (1.05 percent excluding the tax under R.S. 47:321.1), capped at $750 per Louisiana dealer per calendar month beginning January 1, 2025, and allowed only if the return is timely filed and paid in full. For remote sellers, Act 11 of 2024 repealed vendor's compensation; LDR's 2025 legislative summary says Act 433 of 2025 reinstated the Commission's authority to administer vendor's compensation for the locals.
LaTAP (state); Parish E-File (state and parish); Remote Sellers filing site (Commission) source Public record

Certificates

Resale: Remote sellers use the Commission's Louisiana Resale Certificate, which exempts the remote seller's purchases for resale from state and local sales tax and expires three years after authorization. The LDR resale certificate for in-state dealers was not read. source Public record

Recent and coming changes

• Jan 1, 2025 State sales tax rate set at 5 percent (Act 11 of the 2024 Third Extraordinary Session). source Public record
• Jan 1, 2025 Digital products and services taxable for state and local sales tax (Act 10 of the 2024 Third Extraordinary Session). source Public record
• Jan 1, 2025 State vendor's compensation capped at $750 per Louisiana dealer per calendar month; vendor's compensation for remote sellers repealed (Act 11 of the 2024 Third Extraordinary Session). source Public record
• Jul 1, 2025 Act 433 of 2025 (SB 162): rental car facilitators can be marketplace facilitators; marketplace facilitator threshold clarified as more than $100,000 in sales into Louisiana; Commission authority to administer local vendor's compensation and local rates reinstated. source Public record
• Jul 1, 2025 Act 82 of 2025 (HB 374): accommodations intermediaries are marketplace facilitators that can file with the Remote Sellers Commission, effective July 1, 2025; beginning January 1, 2026 they also remit hotel and motel occupancy taxes to the Commission. source Public record
• Jan 1, 2026 Act 215 of 2025 (HB 654): beginning January 1, 2026, no new sales and use tax exemptions, exclusions, credits or rebates unless they apply to sales taxes of all taxing authorities. source Public record

Where the agency and the statute differ: the Commission's FAQ gives the remote seller threshold as more than $100,000 or 200 or more transactions, while La. R.S. 47:301(4)(k)(i) as now in force has only the $100,000 gross revenue test. The Act 433 effective date is from the statute's history note.

Not confirmed: Effective date of the repeal of the 200-transaction test by Act 15 of the 2023 Regular Session: not stated in the act text or the statute history read. Whether the 5 percent state rate is scheduled to change in a later year: not stated in the Commission announcement or LDR general sales tax page; RIB 25-007 (State Sales Tax Rate) returned 404 at the link the Commission gives. Statutes making up the 5 percent state rate: not compiled. LDR's thresholds for assigning monthly or quarterly filing, and any general electronic filing mandate. Registration fee, if any, for an LDR sales tax certificate. LDR resale certificate form for in-state dealers, exemption certificates, and whether LDR accepts the MTC certificate. Highest combined state and local rate: not published by LDR or the Commission in the sources read.

Sales tax in every state

Credit card surcharges

Checked Nov 4, 2026. No state surcharge law

Louisiana has no state law on credit card surcharges. Since August 1, 2026 a retail business may not add a surcharge for paying with a debit card (Act 751 of 2026, R.S. 51:3081 and 3082), enforced by the Attorney General with civil penalties and by cardholders for actual damages.

The rule

No state law on credit card surcharges was found. A retail business may not impose a surcharge on a cardholder who uses a debit card instead of cash, check, credit card or other similar means of payment. source Public record

Cards covered

Debit cards only (a card or other payment device that debits funds directly from a cardholder's deposit account). Surcharge is defined as any additional amount imposed at the time of the transaction by a retail business that increases the charge for the privilege of using a debit card.

Enforcement

A retail business that violates the debit card rule is liable to the cardholder for actual damages; the cardholder must first give written notice, and no private action arises if the business cures and refunds within 30 days, unless the violation is willful or repeated. The Attorney General may sue and recover fees and costs; violating an administrative or court order carries a civil penalty of up to $500 per violation. The Attorney General must keep a toll-free number and online system for complaints.

The law

La. R.S. 51:3081, 51:3082 (debit cards), Act 751 of 2026 (SB 254), signed June 2, 2026, in effect since Aug 1, 2026

Cash discounts

Act 751 does not address discounts for cash. Not addressed in state law that was checked.

Sales tax on the surcharge

Not stated R.S. 47:301 defines sales price as the total amount for which property is sold, including service costs, but does not name card surcharges or convenience fees; no Department of Revenue ruling on card surcharges was found. source Public record

Recent and coming changes

• Aug 1, 2026 Act 751 of 2026 (SB 254) enacted R.S. 51:3081 and 3082, barring retail businesses from surcharging debit card payments, with a private right of action for actual damages and Attorney General enforcement. in effect source Public record

What was checked: Read Act 751 of 2026 and its bill page, the bill page for HB 659 of 2026 (a ban on credit and debit card surcharges that was prefiled and referred to the House Commerce Committee, with no floor vote), and R.S. 47:301. Credit card surcharges are not addressed by state law found; the map status is none because the Louisiana law reaches only debit cards.

Not confirmed: Status choice: Louisiana has a debit card surcharge ban but no credit card rule; status set to none and surcharge.allowed left null for the reviewer to confirm. Codified text of R.S. 51:3081 and 3082 on legis.la.gov not read; the law search form returned an error to automated reads. The Act text was used. No Louisiana Department of Revenue guidance on whether a card surcharge is part of the sales price was found.

Federal law and the card networks' own rules apply in every state. Surcharge rules in every state

Pass-through entity tax

Checked Nov 3, 2026. Pass-through entity tax election (R.S. 47:287.732.2)

S corporations and entities taxed as partnerships can elect to be taxed in the same manner as a C corporation, filing Form CIT-620, on Form R-6980 emailed to LDR with the required documents; the election needs LDR's acceptance and approval by owners holding more than half of the ownership interest by capital accounts, and it stays in effect until terminated. It can be made during the prior year, during the first year or by the 15th day of the fourth month after that year closes. The rate is a flat 3% for tax periods beginning on or after January 1, 2025 (graduated 1.85% to 4.25% for 2022 to 2024), and owners exclude the income taxed at the entity level instead of claiming a credit; from 2026, under Act 382 of 2025, an S corporation that files the new S corporation composite return cannot make the election.

Law

La. R.S. 47:287.732.2; La. R.S. 47:297.14 (owner exclusion); LAC 61:I.1001. Act 442 of the 2019 Regular Session. First tax year 2019. source Public record

Who can elect

S corporations and other entities taxed as partnerships for federal income tax purposes, including LLCs taxed as partnerships. The Form R-6980 instructions list entity types such as single member LLC, multi-member LLC, LLP, publicly traded and non-publicly traded limited partnerships and general partnerships. No owner-type limits are stated. An entity that files a composite partnership return under La. R.S. 47:201.1 cannot make the election, and for taxable periods beginning on or after January 1, 2026, neither can an S corporation that files a composite return (Act 382 of 2025). source Public record

Election

Form R-6980, Pass-Through Entity Tax Election, emailed to Section732.2election@la.gov with the required documents: proof of owner approval (a resolution signed by the secretary or equivalent officer or manager, or other written proof), a list of all owners with addresses and tax ID numbers, the entity's federal returns for the three preceding years with K-1s, its formation documents showing how tax items are allocated, and a list of unused Louisiana NOLs, credits and other entity-level tax items. Applications without the documents cannot be processed, and the election takes effect only on LDR's acceptance. The entity, approved by shareholders, members or partners holding more than one-half of the ownership interest, measured by capital account balances on the day the election is made. Deadline: Any time during the taxable year before the first year the election applies, any time during that first year, or on or before the 15th day of the fourth month after that first year closes. LDR may accept a later election case by case for reasonable circumstances (such as death or serious illness of an owner or the preparer, or a federally declared disaster); paying less tax under the election is not one. Binding for later years. By termination on Form R-6983, submitted electronically with written approval of more than one-half of the ownership interest by capital accounts, in one of two ways: LDR may terminate it on a showing of a material change in circumstances (a significant change in federal law may count; a tax increase from electing does not), but not for a year whose return has been filed; or the entity may apply for prospective termination, timely if complete by November 1 before the close of a calendar taxable year (60 days before year end for fiscal years). source Public record

Rate

2026: 3% Same as 2025 (the 2026 estimated tax instructions give 3 percent for entities with acceptance of the election, against 5.5 percent for corporations).
2025: 3% The entity's Louisiana net taxable income from Form CIT-620, computed under the Louisiana corporation income tax provisions as if the entity filed federally as a C corporation (Schedule H-1). Income that stays taxable to owners, such as interest and dividends, is reported to them on Form R-6981. source Public record

Estimated payments

Electing entities must make estimated payments, using the election rate, under the corporation rules: required when the income tax for the year can reasonably be expected to be $1,000 or more (Form CIT-620ES or electronic payment). Underpayment or nonpayment of estimated tax adds 12 percent per annum (La. R.S. 47:287.655). Generally the 15th day of the 4th, 6th, 9th and 12th months of the taxable year (for calendar 2026: April 15, June 15, September 15 and December 15, 2026); fewer installments if the requirement is first met later in the year. source Public record

Return

Form CIT-620 (the rule still names it Form CIFT-620, Corporation Income Tax and Franchise Tax Return), filed electronically, with the Line O pass-through entity election box marked, Schedule H-1, the owners' K-1s, Form R-6981 (Statement of Owner's Share of Entity Level Tax Items) and Form R-6982 (Schedule of Tax Paid if Paid by Owner). Due The 15th day of the fifth month after the close of the taxable year (May 15, 2026 for calendar 2025). Automatic six-month extension (to November 16, 2026 for calendar 2025) if a federal extension was timely requested and the box on the return is marked; no extension form is needed. Tax is still due by the original due date (pay with Form CIT-620EXT-V). source Public record

Owner credit

Exclusion, not a credit. Individual, estate and trust owners exclude the income taxed at the entity level that is in their federal AGI or federal taxable income (La. R.S. 47:297.14; Form IT-540 Schedule E, line 24E for residents), attaching Form R-6981 and a pro forma Federal Form 1040 without the entity's items; the exclusion is the difference in federal AGI between the two. Interest and dividends not taxed at the entity level stay taxable to owners. Louisiana NOLs and tax credits for years the election applies belong to the entity and never pass through to owners, even after a termination; earlier owner-level NOLs and credits stay with the owners. Nonresident and part-year resident owners make the same exclusion on the Nonresident and Part-Year Resident (NPR) Worksheet of Form IT-540B; fiduciaries on Form IT-541. Credit for other states' PTET: Residents may deduct their share of an entity-level tax paid to other states that is based solely on net income (La. R.S. 47:33(6), Schedule E line 23E), only if the entity did not make the Louisiana election, and not together with the credit for the same taxes. The credit for net income taxes paid to other states (La. R.S. 47:33) is allowed only if the other state does not allow a nonresident credit for taxes paid to Louisiana. No list of states is given. source Public record

Recent and coming changes

• Jan 1, 2022 Act 396 of the 2021 Regular Session repealed the deduction for federal taxes paid and set the election rates at 1.85% on the first $25,000 of Louisiana taxable income, 3.5% above $25,000 up to $100,000 and 4.25% above $100,000 for taxable periods beginning on or after January 1, 2022 (2% to 6% before). source Public record
• Mar 20, 2024 Act 450 of the 2023 Regular Session changed the election; LDR amended LAC 61:I.1001 to implement it, effective March 2024 (LR 50:407). source Public record
• Jan 1, 2025 The election rate became a flat 3% (the corporation rate became a flat 5.5%) for tax periods beginning on or after January 1, 2025. source Public record
• Jan 1, 2026 For taxable periods beginning on or after January 1, 2026, S corporations can no longer claim the S corporation exclusion and file an annual information return instead, shareholders are liable for the tax only in their individual capacities, and an S corporation may file a composite return at 3 percent for nonresident shareholders. Act 382 of the 2025 Regular Session bars an S corporation that files a composite return from making the pass-through entity election and requires those composite returns to be filed electronically. source Public record

Louisiana did not recognize S corporation status before 2026: an S corporation filed like a C corporation, with an S corporation exclusion for some income, so the election mattered differently for S corporations than for partnerships. From 2026 S corporation income flows to shareholders, as partnership income does. No end date or SALT cap condition appears in the LDR sources read, and none mentions a change after the 2025 federal law (Public Law 119-21).

Not confirmed: The October 2024 amendment of LAC 61:I.1001 and 1302 (documentation for claiming the exclusion) was not read; the rule text read is the May 2024 Administrative Code edition. Act 450 of 2023 and Act 382 of 2025 were not read directly; their effects are taken from LDR's rules page, Form R-6980 instructions and the CIT-620 instructions. Whether the Act that set the 3% rate for 2025 is Act 11 of the 2024 Third Extraordinary Session was not confirmed from an LDR source; the 3% rate itself is from LDR's instructions. Tiered entities (an electing entity owned by another pass-through entity) are not addressed in the LDR sources read. Whether the move of S corporations to pass-through treatment in 2026 changes how existing S corporation elections operate is not addressed beyond the composite return bar.

Pass-through entity tax in every state

Conformity to the 2025 federal tax law

Checked Nov 3, 2026. Business tax: corporate income tax

Louisiana starts from the federal amounts for the year: federal adjusted gross income for individuals and federal gross income and deductions for corporations, with no Code date, so most of the 2025 federal law flows through. The Legislature passed no act on the 2025 federal law in 2025 or 2026, and the new federal deductions for tips, overtime, car loan interest and seniors are taken below federal adjusted gross income, where the Louisiana return starts. Separately, since 2025 Louisiana has offered its own elective full expensing of qualified property and research costs, for any cost not already deducted federally, with later federal depreciation added back.

Follows the Code

Rolling: follows the Code as it changes. La. R.S. 47:293(1) (adjusted gross income reportable on the individual's federal return); La. R.S. 47:287.71 and 47:287.73 (corporate modifications to gross income and deductions determined under federal law)
Neither starting point carries a Code date: individuals use the adjusted gross income reportable on the federal return for the year, and corporations start from gross income and deductions under federal law. The state bonus deduction (R.S. 47:287.744 and 47:297.25) is the exception: it uses Code definitions as in effect on January 1, 2024. No general corporate Code definition with a date was found. source Public record

Starting point

Individuals: federal adjusted gross income
Corporations: other: total net income calculated under federal law before special deductions (Form CIFT-620, Schedule F, line 1) source Public record

Response to Public Law 119-21

None yet. Years: 2025 and 2026
The Department of Revenue's summaries of the 2025 and 2026 regular sessions list no act on federal conformity or Public Law 119-21. The state bonus depreciation and amortization deduction predates the federal law: Act 5 (corporations) and Act 11 (individuals) of the 2024 Third Extraordinary Session, for taxable periods beginning on or after January 1, 2025. source Public record

Provision by provision

Guidance from the state

• Mar 7, 2025 Revenue Information Bulletin 25-012, Louisiana Individual Income Tax Reform (covers the state bonus depreciation and amortization deduction)
• FAQ: Does Louisiana offer a deduction for bonus depreciation?

No Department notice or bulletin on Public Law 119-21 was found among the Revenue Information Bulletins posted for 2025 and 2026.

Not confirmed: No Department of Revenue guidance on Public Law 119-21 found; treatment of the section 174A catch-up for 2022 to 2024 costs is not addressed. The 2025 CIFT-620 instructions were not posted on the forms page; the section 163(j) statement is from the 2024 instructions. No dated general Code definition was found for the corporate income tax part (R.S. 47:287.2 and nearby sections were checked).

Conformity in every state

Pay in job postings

Checked Nov 2, 2026. No state pay range law

Louisiana has no state law requiring employers to put pay in job postings or to disclose pay to applicants or employees. The Louisiana Equal Pay for Women Act, which covers only state agencies, bars retaliation against an employee for asking about, disclosing, comparing or discussing wages. New Orleans bars city contractors from relying on applicants' salary history for city-contracted positions, which is not a posting rule.

Salary history ban: No. No state salary history ban was found in R.S. 23:332 or the Equal Pay for Women Act. New Orleans Ordinance 32,792 (December 2019) bars city contractors and subcontractors from relying on applicants' salary histories to set starting salaries for city-contracted positions.

What was checked: Checked the Revised Statutes on the Legislature's site: Title 23, Chapter 3-A (which R.S. 23:669 calls the Louisiana Employment Discrimination Act, R.S. 23:301 and following), whose R.S. 23:332(A)(3) bars intentionally paying an employee less than an employee of the opposite sex for equal work, and whose R.S. 23:302 limits the chapter to employers with twenty or more employees within the state for each working day in each of twenty or more calendar weeks in the current or preceding calendar year; Chapter 6 (Payment of Employees, from R.S. 23:631); and Chapter 6-A (the Louisiana Equal Pay for Women Act). None requires pay in postings or pay disclosure. R.S. 23:642(B) bars local governments from setting a minimum wage rate or minimum vacation or sick leave days for private employers; it does not mention pay disclosure. Louisiana Works' labor law complaint page offers only Medical Payment Law and Minor Labor Law complaints. New Orleans: the City Council approved Ordinance 32,792 on December 5, 2019, prohibiting city contractors and subcontractors from relying on applicants' salary histories to determine starting salaries for city-contracted positions; it covers city contract jobs only and requires no pay in postings.

Not confirmed: 2026 Regular Session bills on wage disclosure or salary history were not checked bill by bill. Earlier bills to add wage history and wage disclosure rules (for example HB 283 of 2023, SB 410 of 2022, HB 245 of 2021, SB 38 of 2020) appear on the Legislature's site; R.S. 23:333 shows only a 1999 repeal and R.S. 23:664 has no Subsection F, so the HB 283 approach was not enacted. New Orleans Ordinance 32,792: the ordinance text and the City Code section it created were not read (only the Council's meeting summary). Its current status was not confirmed. New Orleans Executive Order MJL17-01 (2017), reported by law firms as barring salary history questions for city jobs: not read on a city site. Effective date of Acts 2013, No. 374 not confirmed from the session law.

Pay transparency rules in every state

For tax professionals

Checked Nov 3, 2026. Louisiana Department of Revenue (LDR)

Louisiana's power of attorney is Form R-7006, Power of Attorney and Declaration of Representative, revised 10/26 and emailed to LDR-POA@la.gov or mailed; no LDR statement on accepting the federal Form 2848 was found. Paid preparers do not register with the state. A preparer that prepares more than 100 Louisiana individual income tax returns in a calendar year must e-file 90 percent of authorized returns in later years.

Power of attorney

Form R-7006, Power of Attorney and Declaration of Representative (R-7006 10/26). Attorney, certified public accountant, enrolled agent, officer, employee, family member, other (for example a bookkeeper or friend), or a former LDR employee, each declaring they are not under suspension or disbarment from practice before the IRS; more than one representative may be listed. The tax types and years or periods marked on the form, which lists every LDR tax type; the representative may perform any acts the taxpayer can, including signing returns, unless struck under Deletions. It does not include receiving refund checks, substituting or adding representatives, or authorizing disclosure to a third party. Email to LDR-POA@la.gov or mail to the LDR division or employee handling the matter at P.O. Box 201, Baton Rouge, LA 70821. Processing: LDR says processing times vary with submission volume and whether all required information was provided; incomplete forms may take longer. No expiration stated; the taxpayer may revoke it at any time by submitting the appropriate documentation. form source Public record

Federal Form 2848

Not stated

Information only

Form R-7004, Tax Information Disclosure Authorization. Authorizes a one-time release of confidential information, or copies of returns, to an appointee for the tax, form and years listed; it does not allow continuing release or representation. General references such as all years or all taxes are not processed. source Public record

Preparer registration

No program found

Preparer ID on returns

A paid preparer must sign the return and enter the PTIN if the preparer has one, otherwise the FEIN or LDR account number; a firm's FEIN goes in the Paid Preparer Use Only box. PTIN: required. Penalty: The unidentified preparer penalty of $50 for each occurrence of failing to sign or failing to provide an identification number. source Public record

E-file mandate for preparers

A tax preparer that prepares more than 100 Louisiana individual income tax returns in a calendar year must e-file 90 percent of authorized returns in the next calendar year, and keeps that duty in later years regardless of volume. Returns at all of the preparer's locations are combined. Individual income tax returns (returns required by R.S. 47:101). Separate mandates apply to many business returns and payments, and every sales tax refund claim a tax preparer files must have its schedules and invoices filed electronically regardless of amount. Client opt-out: No client opt-out form was found. The rule covers 90 percent of authorized returns; the secretary may waive the requirement for undue hardship, and lack of broadband at the preparer's location qualifies. Penalty: The R.S. 47:1520(B) electronic filing penalty does not apply to the tax preparer mandate. source Public record

Transcripts and account records

In LaTAP, a taxpayer may be able to view and print available copies of tax returns and tax records at no cost (the view return link on the filing period list). Anything not available there is requested from LDR on Form R-7004, mailed with payment to P.O. Box 201, Baton Rouge, LA 70821. Form R-7004, Tax Information Disclosure Authorization. Who can ask: The taxpayer, or an appointee named on Form R-7004; a POA holder may request account information. Copies of tax returns or other documents previously filed, or specific information such as lien information, a balance due amount or a tax liability, for the years or periods listed. Fee: $15 for each copy of a return or other document per tax year or period, charged even if the document is not located; $25 for each certified copy; paid by check, cashier's check or money order. Online for representatives: Yes for documents available in LaTAP; LDR says practitioners there can view the same account information available to Department representatives. request source Public record

Online access for professionals

LaTAP Third Party Access. Log in once with tax preparer credentials and reach linked clients' accounts: view notices, check balances, upload documents, make payments, file returns and view account activity. Both the preparer and the client need LaTAP accounts. The preparer registers as a tax preparer with a PTIN, location address and contact information, then uses Request Third-Party Access. For an individual, the taxpayer receives a letter with a letter ID to give the preparer within 30 days; for a business, the preparer enters the account type, account number, ZIP Code and last payment amount and receives access at once. source Public record

Practitioner line

No practitioner phone line found; LDR offers a Tax Professional Tax Inquiry web form. source Public record

Recent and coming changes

• Oct 1, 2026 Revised Form R-7006, Power of Attorney and Declaration of Representative (10/26) source Public record
• Jan 1, 2026 Expanded electronic filing and payment mandates for business returns, Revenue Information Bulletin 25-030 source Public record
• LDR says LaTAP will introduce enhancements to simplify client authorization; no date given source Public record

No paid preparer registration program was found on the LDR pages read; registration is set to false on that basis. The 2025 IT-540 has no check-box authorizing LDR to discuss the return with the preparer.

Not confirmed: Whether LDR accepts federal Form 2848: no statement found on the POA page, FAQs or Form R-7006 Turnaround for Form R-7004 copy requests: not stated Text of R.S. 47:1520 itself not read; the preparer mandate rests on LAC 61:III.1501 and the LDR page A primary source confirming that Louisiana has no paid preparer registration rule (registration false rests on absence)

Rules for tax professionals in every state

Federal tax data sharing

18 IRS data-sharing agreements with agencies in Louisiana, for any purpose (TIGTA, as of March 2026) source Public record; FUTA credit certified to the IRS by Louisiana Workforce Commission source Public record; the workforce agency signed the IRS Questionable Employment Tax Practices (QETP) agreement in 2007 source Public record. GAO-09-45 notes that Louisiana may not participate in the nationwide SRFMI rollout planned for July 2009. How the IRS shares tax data with the states

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