State and local tax news brought to you by Zaldivar and Associates
SALT Report 3898 – House Bill 1121, which is set to begin July 1, 2017, applies to remote retailers with annual cumulative gross receipts in Louisiana that exceed $50,000. On June 17, 2016, legislation was signed by Louisiana Governor John Bel Edwards establishing notification and Continue reading Louisiana – Notification Requirement Set To Begin July 1, 2017
SALT Report 3458 – Friday, September 5 through Sunday September 7, guns, ammunition and other hunting supplies will be exempt from sales tax for individual consumers. Examples of qualifying hunting supplies: • Firearms that may be legally sold or purchased Continue reading Louisiana – Second Amendment Weekend Sales Tax Holiday; Hunting Supplies Tax Free
SALT Report 3445 – The 30 day tax amnesty program will allow noncompliant individual and business taxpayers to pay delinquent taxes and have all penalties and 50 percent of interest owed waived. Additionally a new option to pay installments over Continue reading Louisiana – 2014 Tax Amnesty Program October 15 To November 14
SALT Report 3419 – The Louisiana Tax Delinquency Amnesty Act of 2013 will continue in 2014 and 2015. For the 2014 amnesty program: taxes due prior to January 1, 2014, for which the department has issued an individual or a Continue reading Louisiana – Tax Amnesty Program Continues through 2014 and 2015
SALT Report 3388 – Effective November 1, 2009, the Calcasieu Parish Sales and Use Tax Office announced that locally prepared Resale Exemption Certificates will no longer be issued. In its place, the Louisiana Department of Revenue (DOR) will be issuing Continue reading Louisiana—Resale Exemption Certificates Discontinued At Local Level
SALT Report 3364 – On May 24 and 25 eligible purchases will not be subject to the 4% state sales tax for the first $1,500 of purchase price for each item. Eligible purchases include: • Self-powered light sources, such as Continue reading Louisiana – Hurricane Preparedness Sales Tax Holiday May 24 & 25
SALT Report 3261 – A Louisiana state perspective on Use Tax…what is it…who owes it…how do I pay it? “Louisiana, like other states that impose a sales tax, also taxes the use of property that is brought into the state Continue reading Louisiana – Use Tax Since 1935
SALT Report 3211–The amnesty program “gave eligible taxpayers the chance to bring their accounts up to date by paying all taxes due, with a waiver of all penalties and 50 percent of the interest. The program was in effect from Continue reading Louisiana – Tax Amnesty Collections Reach $435 Million
SALT Report 3021 – The Louisiana Department of Revenue issued a reminder that their statewide tax amnesty program called “LA Tax Amnesty 2013: A Fresh Start” began on Monday, September 23, 2013. The Fresh Start program allows delinquent taxpayers and Continue reading Louisiana – 2013 Tax Amnesty Begins
SALT Report 2968 – The Louisiana Department of Revenue has created a new sales and use tax return to reflect the change in Vendor’s Compensation credit to .935%. The new sales tax return, Form 4316 should be submitted for all Continue reading Louisiana – New Sales Tax Return Available