The Louisiana Department of Revenue (LDR) has adopted an Emergency Rule related to the service charge on sales of prepaid wireless telecommunications authorized by Act 531 of the 2009 Regular Session of the Legislature. The Emergency Rule, LAC 61:I.5401, is available on the LDR website using the link provided.
Retailers must collect the two percent service charge on sales of prepaid wireless service beginning January 1, 2010. This Emergency Rule shall be effective January 1, 2010, and shall remain in effect until the expiration of the maximum period allowed under the Administrative Procedure Act or the adoption of the final Rule, whichever comes first.
This emergency rule was originally published on October 20, 2009, and was re-published on December 20, 2009, in essentially the same language. The emergency rule was re-published on December 20 in order that the Louisiana Department of Revenue will be in compliance with the requirements of R.S. 49:953(B)(2) that emergency rules be published in the Louisiana Register within 60 days of their proposed effective dates.