The Louisiana Department of Revenue has issued Revenue Information Bulletin (RIB) 09-057, explaining that LDR will no longer issue certify the residency of contractors working in Louisiana.
Effective January 4, 2010, the Louisiana Department of Revenue (LDR) Contractor Registration Program will cease issuing new certifications. LDR will no longer certify the residency of contractors performing jobs in Louisiana or issue certificates for jobs performed by nonresident contractors. Nonresident contractors are also no longer required to pay the ten-dollar application fee per contract or post a bond.
Also effective January 4, 2010, resident contractors are no longer required to renew their certifications. Jobs performed by nonresident contractors certified prior to January 1, 2010 should continue to abide by LAC 61:I.4373 relative to nonresident contractors.
Every resident or nonresident contractor performing jobs in Louisiana must register for Louisiana general sales tax in addition to any other applicable taxes, including income or withholding. Proof of registration must be submitted to the permitting office prior to receiving a permit. To register online, visit www.revenue.louisiana.gov.
For more information, contact the Louisiana Department of Revenue at (225) 219-7318.
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 the Department.