Louisiana Department of Revenue Ceases Issuing Contractor Certifications

The Louisiana Department of Revenue reminded taxpayers that the Contractor Registration Program will no longer issue new certifications beginning January 1, 2010. The Department will no longer certify the residency of contractors performing jobs in Louisiana or issue certificates for jobs performed by nonresident contractors. In addition, nonresident contractors will no longer be required to pay the ten-dollar application fee per contract or post a bond. Also beginning January 1, 2010, resident contractors are not required to renew their certifications. Jobs performed by nonresident contractors certified prior to January 1, 2010 should continue to Louisiana law as it relates to nonresident contractors. Furthermore, every resident or nonresident contractor performing jobs in Louisiana must register for Louisiana general sales tax as well as any other applicable taxes like income or withholding. (Revenue Information Bulletin No. 09-057, Louisiana Department of Revenue, December 29, 2009)

Posted on January 14, 2010