LAC 61:III.1502 — Returns Required to be Filed Electronically

A. The following returns and reports are required to be filed electronically:
1. all withholding tax returns and statements.
2. copies of Federal Forms 1099-NEC required by R.S. 47:114.1.
3. annual informational returns of S corporations required by R.S. 47:287.732(B).
4. composite returns filed by S corporations pursuant to R.S. 47:287.732.1.
5. all sales and use tax returns required to be filed with the department, except the following:
a. Louisiana Consumer Use Tax Return.
b. Fairs, Festivals, and Other Special Events Sales Tax Return.
c. Watercraft Sales Tax Payment Certification.
6. returns reporting taxes levied by the Louisiana Stadium and Exposition District and New Orleans Exhibition Hall Authority except the Ernest N. Morial Convention Center Service Contractor Tax Return and Tour Tax Return.
7. automobile rental excise tax returns.
8. all alcoholic beverage tax returns and reports, including returns reporting the parish and municipalities tax on beverages of low alcoholic content.
9. severance tax returns and reports required by R.S. 47:635 and 640.
10. applications for certification of reduced severance tax rates.
11. all telecommunication tax for the deaf returns.
12. all tobacco tax returns and reports.
13. consumable hemp products tax returns.
14. hazardous waste disposal tax returns.
15. transportation and communications utilities tax returns.
16. inspection and supervision fee reports.
17. oilfield site restoration fee returns.
18. any other return or report required by law or regulation to be filed electronically.
B. The electronic filing mandates in this Section shall apply to all returns filed on or after January 1, 2026, for any return or report not previously mandated for electronic filing by LAC 61:I.1515, LAC 61:III.1511, 1513, 1515, 1517, 1519, 1521, 1523, 1525, 1529, 1533, 1535, 1539, 1541, 1543, 1545, 1547, or 1549 prior to their repeal, or Section 1551 of this Chapter adopted by Emergency Rule effective January 1, 2025.
C. Notwithstanding Subsection B of this Section, the electronic filing mandate for the transmittal of withholding tax statements, Form L-3, shall apply to all returns and reports filed on or after January 1, 2027.