Archive for December, 2009

New RIBs discuss product taxable values for 2010

The Louisiana Department of Revenue has issued two new Revenue Information Bulletins (RIBs) providing information about product taxable valuations that are to be used in the determination of tax liabilities during calendar 2010.

Revenue Information Bulletin No. 10-003 discusses the taxable values of five categories of timber and pulpwood products that are to be used during 2010 in the calculation of the severance taxes that are payable on those products.

Revenue Information Bulletin No. 10-004 discusses the sales and use taxable value of refinery gas for calendar 2010.

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 Department of Revvenue.


Alexandria businessman faces felony tax fraud charges

BATON ROUGE – An Alexandria man faces four felony counts of tax fraud following a joint investigation by the Louisiana Department of Revenue (LDR), the Louisiana Attorney General’s office, and the Rapides Parish Sales and Use Tax Department.

Special agents from the Louisiana Department of Justice arrested Rajeshkuner Patel, of 5846 Navaho Trail, Alexandria, on Wednesday, December 9.  The arrest warrant was the result of a year-long investigation of alleged criminal tax violations at one of Patel’s businesses, NR Group, L.L.C.

The charges against Patel are:

  • Theft over $500.00 [La R.S. 14:67(B)(1)] – Two Counts
  • Failure to Account for State Tax Money [La. R.S. 47:1641] – One Count
  • Tax Evasion [La. R.S. 47:1642] – One Count


Louisiana’s Consumer Use Tax: “Online” doesn’t mean “tax-free”

The Louisiana Department of Revenue (LDR) reminds shoppers during the holiday gift-buying season that “online” does not mean “tax-free,” even if the seller applies no sales tax to the purchase.  Products purchased from out-of-state vendors such as online retailers, mail-order companies, and television shopping networks are subject to Louisiana’s Consumer Use Tax. 

State law [La. R.S. 47:302(K)], calculates the Consumer Use Tax at a rate of 8 percent, payable directly to the Department of Revenue.  LDR redistributes 4 percent of the revenue to local governments.

Purchases subject to the Consumer Use Tax include:

  • Appliances
  • Books
  • CDs and DVDs
  • Clothing
  • Computers
  • Electronics
  • Software

You can report and pay the Consumer Use Tax annually when filing your Louisiana Individual Income Tax Return.  You can also use the Consumer Use Tax Return (Form R-1035), which is available on the Tax Forms page at  The Consumer Use Tax Return is due on the 20th day of the month following the month in which you made your purchases.  For example, if you buy a new computer online on December 14, your Consumer Use Tax Return is due by January 20.

In addition to raising needed revenue for the state, the Consumer Use Tax prevents out-of-state companies from enjoying an unfair advantage over Louisiana retailers who have to charge sales tax on all transactions.


State government offices to close early in 13 parishes


 State government offices to close early in 13 parishes

Workers commuting home to impacted parishes also released early

BATON ROUGE – Due to the threat of severe weather and icy road conditions, Commissioner of Administration Angele Davis announced that state government offices will close early today in 13 parishes.

State offices in the following parishes will close today at 2:00 p.m.:

    Allen; Beauregard; Calcasieu; Cameron; Jefferson Davis

State offices in the following parishes will close today at 3:00 p.m.:

    Acadia; Evangeline; Lafayette; Iberia; St. Landry; St. Martin; St. Mary; Vermilion

Workers in Baton Rouge and other parts of the state who commute home to the parishes listed above will be allowed to leave beginning at 1:00 p.m.


Report: ‘Furloughs for state workers supported’

The Baton Rouge Advocate reports that the state streamlining commission will issue a recommendation that agencies consider furloughing employees for four days each year. The recommendation fell far short of a stronger proposal that would have eliminated 5,000 state jobs per year through attrition.

Without much discussion, the Commission on Streamlining Government on Tuesday endorsed a proposal that state government workers next year take four days off without pay. The commission then turned its attention to a controversial plan to trim the state work force.

State Treasurer John Kennedy said after the meeting the furlough recommendation is meaningless because it is something agencies can already do.

“The recommendation doesn’t do anything. All it does is recommend that the agencies consider doing it,” he said.

Any furloughs would have to be approved by the state Department of Civil Service.

However, the Streamlining Commission wants agencies to “consider using furloughs to keep costs down” in the state budget year that starts July 1.

Revenue for state services is expected to drop by $1 billion for that fiscal year.