Archive for Emergency Rule

LDR Emergency Rule – Louisiana Tax Delinquency Amnesty Act of 2014

The Louisiana Department of Revenue has issued Emergency Rule LAC 61:I:4915 – Louisiana Tax Delinquency Amnesty Act of 2014.

The rule provides guidelines for implementing and administering installment plans for the 2014 Louisiana Tax Delinquency Amnesty Program. The rule is effective October 1, 2014, and remains in effect for the maximum period allowed under the administrative act.

Click here to read the full text of LAC 61:I:4915.

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LDR Emergency Rule: Electronic Filing Requirements for Oil or Gas Severance Tax

The Louisiana Department of Revenue has issued Emergency Rule LAC 61:III.1525 concerning the Electronic Filing Requirements for Oil or Gas Severance Tax.

Under the authority of R.S. 47:1511, which authorizes the secretary of revenue to prescribe rules and regulations to carry out the purposes of Title 47 of the Louisiana Revised Statutes of 1950 and the purposes of any other statutes or provisions included under the secretary’s authority, and in accordance with the provisions of the AdministrativeProcedure Act, R.S. 49:950 et seq., and specifically the emergency provisions of R.S. 49:953(B), the Department of Revenue, Policy Services Division, hereby issues the following Emergency Rule to amend LAC 61:III.1525 to mandate the electronic filing of the applications for reduced oil or gas severance tax rates, Forms 0-2 and G-2.

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Emergency Rule LAC 61:III.1527 – Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund

The Louisiana Department of Revenue has issued Emergency Rule LAC 61:III.1527 concerning the Electronic Filing Mandate for Reports and Returns Related to the Sports Facility Assistance Fund.

Under the authority or R.S. 47:1520 and 1511 and in accordance with provisions of the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Policy Services Division, proposes to adopt LAC 61:III.1527 to mandate the electronic filing of any report or return related to the Sports Facility Assistance Fund.

The Emergency Rule is necessary to allow the Department of Revenue to require electronic filing of these reports and returns for the 2010 taxable year. Without this Rule, all professional athletic teams and professional athletes that participate in athletic events within the state of Louisiana and are therefore required to file certain reports and returns will not know which method to use in order to file these reports and returns.

This Rule, adopted in accordance with the Administrative Procedure Act, R.S. 49:950 et seq., shall become effective on January 1, 2011 and shall remain in effect for the maximum period allowed under the act.

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LDR schedules hearing on proposed changes to taxation of the administration of prescription drugs

The Louisiana Department of Revenue (LDR) has published a notice of its intent to amend LAC 61:I.4401 to provide with respect R.S. 47:305(D)(4)(b).

This statute provides that the administration of prescription drugs used exclusively by the patient in the medical treatment of various diseases or injuries when administered exclusively to the patient by a physician, nurse, or other health care professional in a physician’s office where patients are not regularly kept as bed patients for twenty-four hours or more, shall be a professional service. Although R.S. 47:305(D)(4)(b) applies to both state sales and use taxes and to the sales and use taxes of political subdivisions of the state, this statute providing with respect to the taxation of chemotherapy drugs and the proposed amended rule will primarily affect local sales and use taxation.

The proposed amendments to LAC 61:I.4401 are available on the LDR website using the link provided.

Interested persons may submit data, views, or arguments, in writing to Raymond E. Tangney, Senior Policy Consultant, Policy Services Division, P.O. Box 44098, Baton Rouge, LA 70804-4098 or by fax to (225) 219-2759. All comments must be submitted by 4:30 p.m., Tuesday, January 26, 2010.

A public hearing will be conducted on Wednesday, January 27, 2010, at 2 p.m. at the Department of Revenue Headquarters Building, 617 North Third Street, Baton Rouge, LA.

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Emergency Rule Concering Prepaid Wireless Service Charge

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.

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Prepaid wireless service fee takes effect January 1, 2010


 

Louisiana Administrative Code 61:I.5401 – Act 531 of the 2009 Regular Session of the Legislature imposed a service charge upon the sales of prepaid wireless telecommunications. In accordance with the emergency provisions of R.S. 49:953(B) of the Administrative Procedure Act, which allows the Department of Revenue to use emergency procedures to establish rules, and R.S. 47:1511, which allows the department to make reasonable rules and regulations, the Secretary hereby finds that imminent peril to the public welfare exists and accordingly adopts the following Emergency Rule. 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 is necessary to allow the secretary to provide needed information to Louisiana taxpayers regarding the collection and remittance of the prepaid wireless 911 service charge as provided by R.S. 33:9101.1. The effective date of this new law is January 1, 2010. The Department of Revenue is charged with the responsibility of administering the prepaid wireless 911 service charge.

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LAC 61:I.5401 – Prepaid Wireless 911 Service Charge

The Louisiana Department of Revenue has adopted an Emergency Rule related to the service charge on sales of prepaid wireless telecommunications authorized by Act 531 of the Regular Session of the 2009 Louisiana Legislature.  The Emergency Rule is LAC 61:I.5401.

This Emergency Rule is necessary to allow the secretary to provide needed information to Louisiana taxpayers regarding the collection and remittance of the prepaid wireless 911 service charge as provided by R.S. 33:9101.1. The effective date of this new law is January 1, 2010. The Department of Revenue is charged with the responsibility of administering the prepaid wireless 911 service charge.

Under Act 531, 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.

Read the full text of LAC 61:I.5401 at revenue.louisiana.gov.

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Emergency Rule: Annual Louisiana Second Amendment Weekend Sales Tax Holiday

The Louisiana Department of Revenue has issued an emergency rule concerning the provisions of the Annual Louisiana Second Amendment Weekend Sales Tax Holiday.

The rule defines the terms and conditions of the sales tax holiday.

Act 453 of the 2009 Regular Session of the Legislature provides an exemption of state and local sales and use taxes on consumer purchases of firearms, ammunition and hunting supplies. This sales tax holiday will occur each calendar year on the first consecutive Friday through Sunday of September. The Annual Louisiana Second Amendment Weekend Sales Tax Holiday begins at 12:01 a.m. on that Friday and ends at 12 midnight on the following Sunday. During this weekend the sales and use tax levied by the state and its political subdivisions shall not apply to the sales price or cost price of any consumer purchases of firearms, ammunition and hunting supplies.

The full text of the rule (LAC 61:I.4425) is available for viewing or downloading at www.revenue.louisiana.gov.

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