R-1029 Instructions - Louisiana Sales Tax Return

1. Who Should File: All persons and dealers who are subject to the tax levied under Chapter 2 of Subtitle II of Title 47 of the Louisiana Revised Statutes of 1950, as amended, are required to file a tax return monthly or quarterly. Returns are due on or before the 20th day of each month for the preceding calendar month or quarter.

If the due date falls on a weekend or holiday, the return is due the next business day and becomes delinquent the next day thereafter.

# 2. U.S. NAICS Code: Louisiana Department of Revenue

(LDR) is assigning business codes to sales tax accounts based upon the North American Industry Classification System (NAICS). If your Louisiana Revenue tax account currently does not have a NAICS code assigned to it, please include this information on your sales tax return. NAICS codes may be found on your federal corporate income tax return or on your Louisiana Workforce Commission account. NAICS codes may also be found on the U.S.
Census Bureau's webpage at www.census.gov.

# Sales Tax Return - General Instructions

1. FEIN Numbers: LDR is now requiring a federal employer identification number for all sales tax accounts.

Please enter this information at the bottom of the return.

1. Amended/Final Return: If this is an amended return, place an "X" in the box labeled "Amended Return" at the bottom of the return. If this is a final return, place an "X" in the box labeled "Final Return" at the bottom of the return and enter the date the business was sold or closed in the space provided.
2. Dollar Amounts: All amounts on the return should be rounded to the nearest dollar and handprinted in the appropriate boxes.
3. Paid Preparer: If your return was prepared by a paid preparer, that person must also sign in the appropriate space, complete the information in the "Paid Preparer Use Only" box, and enter his or her identification number in the space provided under the box. If the paid preparer has a PTIN, the PTIN must be provided; otherwise, the FEIN or LDR account number must be provided. If the paid preparer represents a firm, the firm's FEIN must be entered in the "Paid Preparer Use Only" box. The failure of a paid preparer to sign or provide an identification number will result in the assessment of the unidentified preparer penalty on the preparer. The penalty is $50 for each occurrence of failing to sign or failing to provide an identification number.
4. Before Mailing: Care should be exercised to ensure that (a) the correct period is entered or shown in the appropriate area near the upper left-hand corner of the return; (b) the handprinted numerals in the boxes are clear and legible; (c) the return is signed and dated by the appropriate company official; (d) a payment for the exact amount of tax, penalty, and interest accompanies the return and that this payment amount is properly entered on Line 14 of the form; (e) if payment is made electronically, mark the box on Line 14; and (f) the return and payment are placed in the provided preaddressed envelope, stamped, and mailed.

Sales Tax Return - Specific Instructions for Filing Periods January 2025

# Electronic Filing Requirements for Certain Dealers

Aviation Fuel - For tax periods beginning on or after
May 1, 2024, aviation fuel dealers are required to file
Form R-1029, Louisiana Sales Tax Return, electronically.
The state sales tax return for aviation fuel dealers filing electronically will include Form R-1029AF, Schedule AF Aviation Fuel - Sales and Use Tax, requiring the separate reporting of sales and purchases of aviation fuel.

Hotel/Motel Room and Other Accommodations to
Transient Guests - Dealers who collect sales tax on hotel/ motel room rentals are also required to complete a special electronic registration and file their sales tax returns electronically using a different tax return that allows for separate sales tax reporting.
Motor Vehicle Lease and Rentals - Dealers who collect sales tax on motor vehicle leases and rentals are required to complete a special electronic registration and file Form
R-1029E, Louisiana Sales Tax Return, electronically.

# Telecommunication, Cable Television, and Satellite

Service - For tax periods beginning on or after January 1, 2025, dealers providing telecommunications services, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services as described in La. R.S. 47:301.1(F)(2) and La. R.S. 47:301.3(10)(a)(iii) (collectively referred to herein as "dealers") are required to file Form R-1029E,
Louisiana Sales Tax Return, electronically.
For additional information on electronic filing requirements, please visit https://revenue.louisiana.gov/tax-policy. To register and file your sales tax return electronically using the Louisiana Taxpayer Access Point (LaTAP), visit our website at https://revenue.louisiana.gov/.
Line 1 - "Gross sales" is the total sales price for each individual item or article of tangible personal property with no reduction for any purpose. All taxable and exempt sales must be entered on this line, including sales made through a marketplace.
Line 2 - A use tax is due on the purchaser's acquisition price of the tangible personal property used, consumed, distributed, stored for use or consumption in Louisiana.
The total cost or value of the property on which the tax has not been paid to vendors must be entered on this line.
Line 3(a) - Enter the gross receipts billed for the lease or rental of tangible personal property.
Line 3(b) - Beginning January 1, 2025, enter the gross receipts from taxable services defined in La. R.S.
47:301(14) and provided for in La. R.S. 47:301.3. The following services subject to state sales tax should be reported on this line: admissions to places of amusement, athletic, entertainment, and recreational events and dues, fees, or other consideration for the privilege of accessing clubs or amusement, entertainment, athletic, or recreational facilities; storage or parking privileges; printing and related services; laundry, cleaning, pressing, and dyeing services of textiles (includes storage space for clothing, furs, and rugs); furnishing of cold storage space; repairs to tangible personal property; providing of prewritten computer software access services; and providing of information services. Do not enter taxable telecommunication, cable, and satellite services on this line. Dealers selling telecommunication, cable, and satellite services must file Form R-1029E, Louisiana Sales Tax Return, electronically. Sales of prepaid phone cards must be reported on Line 1. Additional information regarding the taxation of these transactions can be found at https://revenue.louisiana.gov/.
Line 3(c) - Beginning January 1, 2025, enter the gross receipts from taxable digital products as defined in
La. R.S. 47:301(31). Digital products are products that are transferred electronically and include digital audiovisual works; digital audio works; digital books; digital codes; digital applications and games; and digital periodicals and discussion forums.
Additional information regarding the taxation of these transactions can be found at https://revenue.louisiana.gov/.
Line 3 - Add Lines 3(a), 3(b), and 3(c).
Line 4 - Add Lines 1, 2, and 3.
Line 5 - (From Line 32-Schedule A) No deduction can be claimed unless the transaction has been included on either Line 1, 2, or 3.
Line 6 - Subtract Line 5 from Line 4.
Line 7- Tax due (Multiply amount on Line 6 by 5%.) Line 8 - In cases where the total amount of Louisiana sales or use taxes collected by use of tax-bracket tables exceeds the amount shown on Line 7, any excess must be remitted to LDR. Do not include local sales tax on this line.
Line 9 - Add Lines 7 and 8.
Line 10 - To compute vendor's compensation, multiply the amount shown on Line 9 by 0.84%.
La. R.S. 47:306(A)(3)(a) allows dealers to deduct and retain 1.05% of the total amount of sales and use tax due for the purpose of compensating the dealer for accurate and timely reporting. La. R.S. 47:306(A)(3)
(a) imposes two restrictions on the State of Louisiana's vendor's compensation. Under one restriction, the sales tax imposed pursuant to La. R.S. 47:321.1 is not eligible for vendor's compensation. The 0.84% rate is the mathematical equivalent of 4 cents out of 5 cents (4/5) of the 1.05% vendor's compensation. The second restriction limits the State of Louisiana's vendor's compensation to $750 per Louisiana dealer per calendar month beginning January 1, 2025. This compensation is allowed only if the return is timely filed and paid. See Revenue Information Bulletin No. 25-006.
Vendor's compensation as provided by La. R.S.
47:306(A)(3)(a) is allowed only when the dealer remits all sales tax as shown due on the return. Partial vendor's compensation for a partial payment of sales tax due is not allowed.
Line 11 - Subtract Line 10 from Line 9.
Line 11(a) - Taxpayers may donate to The Louisiana Military Family Assistance Fund by entering the amount of the donation on Lines 33(a) and 33(b) and entering the total of those donations on Lines 33 and 11(a). Donations can be made by 1) contributing all or any portion of the vendor's compensation listed on Line 10 or 2) paying an amount in addition to the net tax due on Line 11 of this return. The amount entered on Line 11(a) must equal Line 33.
Line 12 - A return becomes delinquent on the day after the due date as discussed in the General Instructions above. If the return is filed late, a delinquent penalty of 5 percent is assessed for each 30 days, or fraction thereof, of delinquency, not to exceed 25 percent of the net tax due on Line 11, and must be entered on Line 12.
NOTE - In addition to the delinquent penalties reported above, a taxpayer may also incur a negligence penalty under La. R.S. 47:1604.1 if circumstances indicate willful negligence or intentional disregard of rules and regulations.
Also, an examination fee may be imposed in the event the
Department is required to issue a billing notice necessitated by the filing or lack of filing of this return.

Line 13 - Refer to the Interest Rate Schedule (R-1111) for daily interest rates that apply. Form R-1111 is available on the Department's website at https://revenue.louisiana.gov/.
Line 14 - Add Lines 11, 11(a), 12, and 13. Make payment to the Louisiana Department of Revenue. You can file and pay your Louisiana Sales Tax at https:// latap.revenue.louisiana.gov/. You can also pay by credit card over the internet or by phone. Visit https://revenue. louisiana.gov/file-pay-online/ or call (833) 458-6521.
NOTE - Do not claim credit on Line 14 for any previous overpayment. A refund will be issued.

# Schedule A Instructions for Lines 15 through 33

Enter the sales amounts for this reporting period in the boxes provided in the total sales column. Multiply these sales amounts by the percent factor appearing in the middle column and enter the result in the Sales Deduction boxes appearing in the right-hand column.
The sales amount must also be included on Line 1, 2, or 3 for allowable deductions claimed on Schedule A.

# Line 15 - Beginning January 1, 2025, report the first

$150,000 of the sales price of farm equipment as provided for in Act 11 of the 2024 Third Extraordinary Session of the Louisiana Legislature. Farm equipment includes rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, haybaylers, attachments, sprayers, clippers, cultivators, discs, plows, spreaders, irrigation wells, drives, motors, and polyroll tubing. You must qualify as a commercial farmer under La. R.S. 47:301(28)(a), and you must have the approved Form R-1091, Commercial Farmer Certification. Forms R-1091, Commercial Farmer Certification and R-1060, Farm Equipment, must be supplied to the vendor. Farmers must apply for Form R-1091 by completing Form R-1085, Application for Certification as a Commercial Farmer.

# Line 16 - Beginning January 1, 2025, report the sales of materials and services involved in lump sum, unit price, fixed fee, or guaranteed maximum price construction contracts entered into prior to and within

90 days of the fifty-five hundredths of one percent (.55%) additional state sales tax levied under La. R.S.
47.321.1. Form R-1074, Contracts Prior To and Within 90 Days of Tax Levy, must be supplied to the vendor.
Contractors must apply for an exemption certificate by completing Form R-1075, Application to Utilize Revised
Statute 47:305.11 for Contracts Prior To and Within 90
Days of Tax Levy.
Line 17 - Beginning January 1, 2025, sales of insulin without a prescription are subject to 2% state sales tax.
An exemption certificate is not required to claim this exemption. (Prescription drugs are exempt per Article VII, Section 2.2 of the Louisiana Constitution. Report sales of insulin with a prescription on Line 23.) Line 18 - Sales of electricity and natural gas or energy for nonresidential use are subject to 2% state sales tax beginning 7/1/2018.
Line 19 - Steam and bulk or utility water used for other than residential use are subject to 2% state sales tax beginning 7/1/2018.
Line 20 - Sales of boiler fuel when used for nonresidential (business) purposes are subject to 2% state sales tax beginning 7/1/2018. This includes coal, lignite, nuclear fuel, and natural gas used to generate electricity.
Line 21 - Enter sales of agricultural fencing materials to commercial farmers as provided in La. R.S.
47:305.3(B)(3)(b). You must qualify as a commercial farmer under La. R.S. 47:301(28)(a), and you must have the approved Form R-1091, Commercial Farmer Certification. Form R-1091 and R-1007, Farm-Related Products, must be supplied to the vendor. Farmers must apply for Form R-1091 by completing Form R-1085, Application for Certification as a Commercial Farmer.
Line 22 - Enter sales to agencies, branches, or instrumentalities of the U.S. government, State of Louisiana, or any political subdivision of Louisiana. U.S. governmental agencies located in Louisiana must supply documentation of its exempt status to the vendor.
In order for transactions with the State of Louisiana and its political subdivision to be exempted, Form R-1056, Certificate of Sales/Use Tax Exemption/Exclusion of Purchases by a Political Subdivision of the State of Louisiana, or Form R-1356L, Sales Tax Exemption for Purchases by the Federal Government, must be supplied to the vendor.
Line 23 - Enter sales of prescription drugs. All drugs must be prescribed by a physician and used exclusively for the treatment of diseases.
Line 24 - Enter sales of food items for further preparation and consumption in the home. Qualifying items include, but are not limited to, meats, pastries, cookies, candy, flour, spices, coffee, rice, and pasta. Gift packages of food items that include non-food items of tangible personal property are not eligible for the deduction. These items include re-usable baskets and similar containers, serving trays, cups, and souvenirs.

# Line 25 - Enter sales of electricity, natural gas, bulk water, butane, propane, and other residential heating

Instructions for Schedule A-1 fuels to residential customers. Do not include sales to business, commercial, or governmental customers. See Revenue Information Bulletins 02-020A and 04-015 for additional information.
Line 26 - Enter sales of tangible personal property delivered or shipped to customers outside the territorial boundaries of Louisiana by common carrier or seller owned or leased vehicles.

# Line 27 - The gross sales of tangible personal property for resale are exempt from the payment of sales tax provided the purchaser furnishes a valid Form R-1064,

Louisiana Resale Certificate, indicating that the purchaser is entitled to purchase tax-free for resale purposes.
Vendors may verify Louisiana resale certificates on the LDR website at https://revenue.louisiana.gov/businesses/ general-resources/resale-certificate/.
Line 28 - Enter the sale, importation, lease, or rental of manufacturing machinery and equipment by a qualifying manufacturer, as defined by La. R.S.
47:305.5(A) and (B). The first $150,000 of qualifying farm equipment and other farm implements should be reported on Line 15.
Line 29 - Enter sales of tangible personal property sold to lease/rental dealers for lease or rental in arm's length transactions. Lease/rental dealers must claim an exemption using Form R-1344, Purchases of Tangible Personal Property for Rent or Lease, Other than Motor Vehicles Sales Tax Exemption Certificate, and must be registered to collect and remit sales taxes on all rental receipts. Sales to dealers who furnish an operator with the leased/rented property are not eligible for this exemption.
Line 30 - Enter sales of gasoline, diesel, and motor fuels that road use (motor fuel) tax has been paid. Sales of these items for resale must be reported on Line 27.
Line 31 - Enter the amount from Schedule A-1, Line 21.
Line 32 - Add Lines 15 through 31 (Sales Deduction Column). Enter the sum here and on Line 5. No item can be included as a deduction unless the item has been included on Line 1, 2, or 3.
Line 33(a) - Enter the amount of vendor's compensation that is to be donated to The Louisiana Military Family Assistance Fund. Line 33(a) cannot exceed Line 10.
Line 33(b) - Enter any additional payment that is to be donated to The Louisiana Military Family Assistance Fund.
Line 33 Total - The total of Lines 33(a) and 33(b) must be entered on Line 11(a) on the front of the return.
NOTE: Sales codes are the same for the exemption in prior periods, BUT the rate may have changed.

1. Enter your LDR Account number.
2. Enter the sales, purchases for use, leases, rentals, or sales of services description, identifying code, and the total dollar amount of transactions for the period in the appropriate spaces.

Schedule Number State Sales Tax Rate

# Schedule A-1 Schedule Name

Transactions subject to 0% tax 0%

1. Use one line for each different code or type of transaction for the reporting period.
2. In order to be exempted, the transaction must be included on Line 1, 2, or 3 of the Louisiana General Sales Tax return.
3. Enter the total of the schedule on the TOTAL line of the schedule and on line on Schedule A (Line 31) of the Louisiana General Sales Tax Return.

Visit our website at https://revenue. Louisiana Department of Revenue louisiana.gov/ for tax, registration, P.O. Box 3138 and filing information. For additional Baton Rouge, LA 70821-3138 assistance, call, visit or write: (855) 307-3893 You can also pay your Louisiana Sales Tax by credit card over the internet or by phone. Visit https://revenue.louisiana.gov/file-pay-online/ or call (833) 458-6521.
File online at

https://revenue.louisiana.gov/file-pay-online/.

# Agricultural, Forestry, and Fishing

# R-1007 1087

# R-1007 5003

# R-1319 5005

# R-1387 5007

# R-1335 5057

# R-1098 5107

# R-1395 1024

# Required Code

# R-1313 1055

# R-1372 1099

# Required Code

# R-1048 5046

# 47:305.7(C)(1)

# R-1056 5098

Sales of breast-feeding items, including breast pumps and accessories, replacement parts, 47:305.67 storage bags and accessories, and nursing bras Sales and use tax on data center facility equipment purchased by approved data center 47:305.73 facilities R-85010 5111 Purchase of certain software, information services, and digital products for a commercial 47:305.12 production, banking, or healthcare use R-85011 5112 Purchases by Louisiana Alliance of Children's Advocacy Centers and other nonprofit entities operating as child advocacy centers as provided for in Children's Code Article 521; the Acts 2025, R-85013 5117 advocacy center must apply for an exemption certificate using Form R-85013, Child Advocacy
No. 494
Organizations Sales Tax Application/Exemption Certificate. *Effective July 1, 2025
4:168 Pari-mutual race tracks
4:227 Off-track betting facilities
Sales to private companies for the construction and operation of sewerage or wastewater treatment facilities that are under contract with municipal corporations, parishes, or 47:305.7(A)(2) R-1088 7005 sewerage or water districts; facilities may request an exemption certificate by email and executed contract to LDRSales. ExemptionApplications@la.gov.
Sales of materials, supplies, vehicles, and equipment to a public trust that is charged with 38:2212.4 giving public entities cost effective buying power Advertising services rendered by advertising businesses including, but not limited to, advertising agencies, design firms, and print and broadcast media; does not include 47:302(H) advertising items that are mass-produced Sales to direct pay permit holders (DP numbers) or for hire carriers (FH numbers); dealers (other than data centers) must apply for an exemption certificate using Form R-1377, Direct

# 47:303.1 R-1322 7011

# Caesars Superdome, Smoothie King Center, and the Cajundome

# 47:305.5(C)

# 47:305(H)

# 47:305.1(B)

# 47:305.2(B)(2)

Sales of orthotic devices, prosthetic devices, hearing aids, prescription eyeglasses, contact lenses, and wheelchairs prescribed by physicians, optometrists, or licensed chiropractors used exclusively by patient for personal use; institutional or retail dealers may purchase taxfree using Form R-1041, Institutional or Retail Dealer Purchases of Medical-Related Property.
Prescription

# 47:305.2(B)(6)

# 47:305(L)

R-1388 5083
47:305.50(C)(2) Sales of movable property used in the fabrication, modification, or repair of rail rolling stock R-1388 5084 47:305.50(D) Sales of "green" railroad ties to railroads for use in other states R-1388 5085