Tax Topics

Due to the delay in releasing tax forms and processing for the 2013 tax filing season, LDR will provide penalty relief to some taxpayers:

1. Exception to Estimated Payment Declaration Requirement—Revised Statute 47:116(F) allows an exception for taxpayers who are required to pay estimated taxes. Under normal circumstances, if the taxpayer files their income tax return and pays the tax in full on or before January 31^st, there is no Underpayment of Estimated Tax (UET) Penalty on the estimated payment due January 15th.  LDR has extended the January 31st deadline for the 2012 tax year to February 15, 2013.
2. Exception to Estimated Payment Declaration Requirement for farmers and fishermen—Revised Statute 47:116(F) allows an exception for farmers and fishermen required to pay estimated taxes. Under normal circumstances, if the qualifying farmer or fisherman files their income tax return and pays the tax in full on or before March 1st, there is no Underpayment of Estimated Tax (UET) Penalty.  The IRS has already extended this date to April 15,2013 due to the fact that some schedules used by farmers & fishermen will not be ready prior to March 1^st.  LDR will follow the IRS lead and extend the March 1st deadline to April 15, 2013.

BATON ROUGE – On June 14, 2012, Governor Bobby Jindal rescinded an LDR emergency rule regarding alternative fuel tax credits (Act 469 of 2009). LDR has begun the rule making process to determine the proper scope of this tax credit.

LDR will honor any refunds already paid.

We will grant refund requests postmarked on or before June 14, 2012, the date the emergency rule was rescinded.

We will be able to address questions about future claims after we complete a thorough rule –making process.

The Louisiana Office of Group Benefits (OGB) is alerting its members to fraudulent phone calls from parties who claim they are asking for personal financial information on behalf of OGB partner organizations.

OGB says neither it nor its partners will ever ask members for financial information.  OGB sent the following e-mail to state agencies:

Subject: FW: OGB and our partners do not ask for members’ financial information

April 11, 2012

OGB and our partners do not ask for members’ financial information The Office of Group Benefits has learned that some OGB members have received fraudulent phone calls from someone stating they are a Medco representative and asking for the member’s banking information.

These calls are a scam to find out personal and financial information. Companies contracted by OGB do not ask for banking information from our members.

If a member encounters this situation, here are the steps you should take.

• Never give out the information requested.

• Check your caller ID to see if the call location can be identified. (For instance, if it were Medco calling, the caller ID should say “Medco” or “Medco Pharmacy.”)

• Report any suspicious phone calls to OGB.

Right to left: La. Insurance Commissioner Jim Donelon, LDR Deputy Asst. Secretary Gary Matherne, LDR Customer Service Director Kent LaPlace

BATON ROUGE – Officials on Thursday urged Louisiana property owners to claim rebates from assessments from the Louisiana Citizens Property Insurance Corporation (Citizens).  Louisiana Commissioner of Insurance Jim Donelon joined Louisiana Department of Revenue (LDR) Deputy Assistant Secretary Gary Matherne and LDR Customer Service Director Kent LaPlace in suggesting that those eligible for rebates claim them while filing their taxes for 2011.

“If property owners have not yet claimed their Citizens rebate,” Donelon said, “tax time is certainly a good time to do it.”

The best way to file a claim “is to claim the rebate as a tax credit on your Louisiana Individual Income Tax Return,” Matherne said.  He cautioned property owners not to claim the rebate on both the tax return and a Department of Revenue form that can be used for the same purpose, as it could delay the refund.

Matherne also recommended that those who pay the Citizens assessment on more than one property submit a single rebate form for all properties each year, rather than a separate rebate for each property.

It is still possible for property owners to claim rebates for assessments paid in 2008, 2009, 2010, and 2011.  Over the past two years, $154 million in rebates, or 54% of the total available, went unclaimed, Donelon said.

For more information, visit www.revenue.louisiana.gov/citizens.

BATON ROUGE – Owners of mobile devices such as smartphones and tablets can interact with the Louisiana Department of Revenue through a new, mobile-friendly version of the LDR website, the agency announced Tuesday.

LDR Mobile is designed for maximum readability and functionality in mobile Internet browsers. 

Visitors to LDR Mobile can check the status of their income tax refunds, make credit card payments and send e-mail inquiries to LDR subject-matter experts.

 “Full-featured mobile devices are part of the fabric of daily life for many people,” said Secretary of Revenue Cynthia Bridges.  “This is why the Department of Revenue is making many of its customer service functions available on mobile platforms.”

According to the Pew Internet & American Life Project, one in three American adults owns a smartphone.[i]  Twenty five percent of smartphone owners say the phone is their primary means of accessing the Internet.

To use LDR Mobile, simply point your mobile browser to www.revenue.louisiana.gov.  The site will recognize that you are visiting from a mobile device, and will load LDR Mobile instead of the regular website.  Use the Add to Home Screen feature to download the LDR Mobile icon to your phone. 

The Times-Picayune reports on a study that highlights the benefits of the Louisiana Tax Free Shopping Program:

Louisiana’s Tax Free Shopping Program, which gives overseas visitors a chance to recoup some of the sales tax they pay on purchases made while visiting the Pelican State, was responsible for almost $73.7 million in spending during the fiscal year ending in June, according to a recent study. And because not all of the spending those tourists did in Louisiana qualified for the tax-free program, the state still collected almost $2.7 million in sales, hotel and excise taxes from them, according to the study, which was commissioned by the Department of Culture, Recreation and Tourism’s Office of Tourism.

The study was based on a survey of 490 foreign visitors who responded in one of five languages: French, German, Portuguese, Spanish and Tagalog, the language of the Philippines. The study was conducted by the University of New Orleans’ Hospitality Research Center.

Read the full story at NOLA.com.

The Louisiana Tax Free Shopping Program (LTFS) inaugurated its first Baton Rouge refund center on Tuesday, Sept. 27. The center, located in Macy’s in the Mall of Louisiana, will refund sales taxes on most retail purchases made my international visitors to Louisiana. The Baton Rouge refund center joins existing locations in Metairie, New Orleans, Kenner, Lafayette, and Shreveport.

The LTFS Program provides international visitors with an exemption from sales taxes for most retail purchases. In order to be eligible for the program, a visitor must be travelling on a foreign passport with a current U.S. tourist visa and be staying in the country for less than 90 days.

From the Office of the Governor:

BATON ROUGE – Governor Bobby Jindal held a press conference to update the public on the state’s efforts to monitor and prepare for Tropical Storm Lee, following a Unified Command Group meeting with state officials at the Governor’s Office of Homeland Security and Emergency Preparedness.

Governor Jindal said, “This storm system is currently parked in the Gulf, meaning we expect it to drop a significant amount of rain totaling 10 to 15 inches in some areas and up to 20 inches in isolated areas. The system is expected to affect South and Southeast Louisiana with the most rainfall, however many areas that are susceptible to backwater flooding are also expected to be impacted by the high rainfall.

“The National Weather Service told us that the center of this storm system is very broad, unlike the narrow center you see in a hurricane formation. This is what they call a ‘hybrid’ system with rain and some bands of tropical storm force winds with squalls spinning out of the center. Rainfall is expected in Louisiana through Tuesday night, including some tropical storm force winds and the potential for tornadoes. Tides could be 2 to 5 feet higher than normal.

“It is important for people to stay updated throughout the holiday weekend. Pay attention to the weather in your area and also the flash flood warnings from local officials. This storm is a good reminder to everyone that this time of year is still a very busy time for hurricanes and tropical storms. We are reminded that 47 percent of storms develop in the month of September during hurricane season.

“All our people should prepare now to ensure you have an evacuation plan in place, plenty of water, non-perishable food items, hygiene supplies, sufficient clothing, and any prescription medications you or your family may need in the event of a storm. This storm is not expected to become a hurricane at this point, but we are reminded yet again to always prepare for the worst and hope for the best.”

Emergency Declarations

Governor Jindal said the state issued an emergency declaration for the storm system yesterday and 10 parishes have already issued their own declarations, including:

• Terrebonne
• Lafourche
• Jefferson
• St Charles
• Vermilion
• St John
• Tangipahoa
• Assumption
• LaSalle
• St. Tammany

Governor Jindal said Lafourche Parish issued a voluntary evacuation for south of the floodgates to begin at 12 Noon today. The Larose Civic Center will be open as a shelter for those who evacuate there. Grand Isle also called for a voluntary evacuation for their residents beginning at 11AM today. In Jefferson Parish, 25,000 feet of tiger dams owned by the parish are being deployed to Lafitte in preparation for possible flooding there.

Governor Jindal also said that the Orleans Levee District has closed 13 gates thus far, including one railroad gate at France road at Industrial Canal. Lake Borgne Levee District plans on closing their one railroad gate. East Jefferson Levee District reports the Corps is closing gaps near an airport runway levee. Seven floodgate structures are closed in Terrebonne, and the Bayou Lafourche gate is closed in Lafourche. Plaquemines is monitoring low spots and evaluating the need to close a railroad gate there. St. Bernard is closing two sector gates and 12 access gates.

State Preparedness Efforts

• GOHSEP activated the Crisis Action Team to monitor the storm.
• DOTD reports no road closures due to storm activity. However, DOTD has halted construction on the La. 1 Expressway from the Gulf to Leeville and the Caminada Bay Bridge until further notice due to tropical force winds. DOTD has also instructed contractors to secure materials and equipment in construction sites that may be affected by inclement weather.
• DOTD urges citizens to get the latest updates on real-time traffic and road conditions by dialing 511 from their telephone and saying the route or region about which they are seeking information. Travelers can also access this information by visiting the 511 Traveler Information Web site at www.511la.org.
• DHH is monitoring water systems throughout South Louisiana. There is always the possibility that heavy rains or other major storm activity will cause sewage treatment systems to fail. Because of this, DHH urges residents to not let children play in floodwaters or ingest them in any way.
• DHH announced that it will close Oyster Harvest Areas 1 through 28. This precautionary closure is effective today, September 2, 2011 at official sunset. Tropical Storm Lee will have the potential to create flooding conditions that can cause natural contaminates to be washed into rivers, bayous and streams where they can then flow into the oyster-growing areas. DHH expects to reopen the oyster areas as soon as severe weather conditions have subsided and officials are able to verify the safety of the resource for human consumption.
• DHH is also working with hospitals and nursing homes to ensure they have fuel in their generators, if needed.
• DEQ has ground teams prepared to assess damaged areas to look for releases and survey sewage treatment plants for environmental contamination.
• DCFS communicated with the American Red Cross about the possible need for shelter space and they are prepared to assist parishes as needed. They have identified around 2,500 shelter spaces for those who self evacuate, if needed.
• LDWF enforcement agents have relocated 25 offshore vessels that were being utilized on the coast inland in preparation for the storm. All LDWF enforcement agents are on stand-by. LDWF has 225 agents and 150 vessels ready for response. The LDWF mobile command unit and three fuel trailers are also on stand-by.

 Marsh Fire Update

Governor Jindal said the National Guard stopped their water-dropping operations over the marsh fire due to the increased wind and inclement weather. They have dropped over 1.1 million gallons of water as part of those operations to date.

The Department of Environmental Quality is not issuing an air quality alert for New Orleans and Baton Rouge for particulate matter for today.  The highest readings at monitors throughout the area show levels below alert level at either moderate or good. Forecasts show the Air Quality Index (AQI) will be below the orange level – which is unhealthy for sensitive people.

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