Louisiana To Shift Oversight of Local Sales Tax Filing System

Effective January 1, 2024, Louisiana has enacted legislation that will shift oversight of the state’s uniform local sales and use tax return and remittance system from the Louisiana Department of Revenue (DOR) to the Louisiana Uniform Local Sales Tax Board (Board).

The enacted legislation requires the Board to design, implement, manage, maintain, and supervise a single remittance system on which taxpayers can remit state and local sales and use taxes through a single transaction. The Uniform Electronic Local Return and Remittance Advisory Committee will advise and may make enforceable recommendations to the Board regarding the design and maintenance of the system.

The DOR will keep the current local sales and use tax filing system (Parish E-File) available until the Board certifies that the new system is fully designed, implemented and available to taxpayers, which can be no later than January 1, 2026.

The legislation states, “The legislature recognizes both the need to make Louisiana a better environment in which to do business and the complexities of the existing sales and use tax system. It is the intention of this Section to provide taxpayers with a simple, efficient, and cost-effective means of transmitting accurate sales and use tax returns and remittances to political subdivisions of the state from a central site in the quickest manner possible.”

(Act 375 (H.B. 558), Laws 2023; House Summary of Senate Amendments (HB 558))

Posted on July 13, 2023