Archive for October 28, 2009

2009 Louisiana Tax Amnesty Program ends on Oct. 31

This is the final week of the 2009 Louisiana Tax Amnesty Program.  The program provides a window of opportunity to resolve overdue state tax accounts by paying all taxes due, any assessed fees, and 50 percent of the interest.  For eligible taxpayers, the Louisiana Department of Revenue (LDR) will waive all penalties and the remaining 50 percent of the interest.

This window of opportunity closes on Saturday, October 31.  Visit LDRAmnesty.com for application and payment information.

“Tens of thousands of taxpayers have taken advantage of this opportunity to bring their accounts up to date,” said Secretary of Revenue Cynthia Bridges.  “If you have fallen behind on your obligations, this is your chance to make it right.”

The 2009 Louisiana Tax Amnesty Program applies to:

  • All taxes administered and collected by LDR, except for motor fuel taxes;
  • Taxes that became due on or after July 1, 2001, and before January 1, 2009 (Since the previous amnesty program);
  • Taxes due prior to January 1, 2009,  for which LDR has issued an individual or  business a billing notice or a demand for payment on or after July 1, 2001, and before May 31, 2009;
  • Taxes for which the taxpayer and LDR entered into an agreement to suspend the running of prescription until December 31, 2009;
  • Taxes due on or before July 1, 2009, but were ineligible for an earlier amnesty program due to having a matter in civil litigation.

Taxpayers who are eligible for amnesty include:

  • Those who failed to file a tax return or report;
  • Taxpayers who failed to report all income or all tax. Interest, and penalties that were due;
  • Taxpayers who claimed incorrect credits or deductions;
  • Taxpayers who misrepresented or omitted any tax due; or
  • Certain taxpayers under audit or in administrative or judicial litigation.

Taxpayers under criminal investigation by LDR are not eligible to participate in the 2009 Louisiana Tax Amnesty Program.

For details or to apply for amnesty or make a payment, visit LDRAmnesty.com or call 866-292-8080.

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Revenue Information Bulletins explain new tax laws

The Louisiana Department of Revenue has issued five new Revenue Information Bulletins (RIBs) concerning sales and use tax-related legislation enacted during the 2009 regular session of the Louisiana Legislature.

Revenue Information Bulletin No. 09-040 discusses Act 455 which provides a sales tax exemption on purchases of bait and feed for use in the production and harvesting of crawfish.

Revenue Information Bulletin No. 09-043 discusses Act 443 which provides a new sales tax exclusion under Louisiana Revised Statute 47:301(10)(ff) for sales that occur on facilities owned or operated by the Louisiana Military Department, and also amends the existing sales tax exemption provided by R.S. 47:305.51 for purchases of utilities by steelworks, blast furnaces, coke ovens, or rolling mills.  

Revenue Information Bulletin No. 09-047 discusses Act 500 which amended the definition of the term “tangible personal property” provided by R.S. 47:301(16), to replace the former partial exclusion for “manufactured homes” with a partial exclusion for the more encompassing term “factory-built” homes.

Revenue Information Bulletin No. 09-048 discusses a new sales tax exemption provided by Act 461 for sales of polyroll tubing to be used for commercial farm irrigation purposes.

Revenue Information Bulletin No. 09-049 discusses Act 450 which provides a severance tax rate reduction and sales tax exclusions related to qualified tertiary recovery projects.


A Revenue Information Bulletin (RIB) is issued under the authority of LAC 61:III.101(D). A RIB is an informal statement of information issued for the public and employees that is general in nature. A RIB does not have the force and effect of law and is not binding on the public or on the Louisiana Department of Revenue.

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