LAC 61:III.1504 — Payments Required to be Made Electronically

A. In addition to the requirements for electronic payment set forth in LAC 61:I.4910, the following payments shall be made by electronic funds transfer:
1. withholding tax.
2. composite payments paid by S corporations pursuant to R.S. 47:287.732.1.
3. sales and use taxes, except payment due with the following returns:
a. Louisiana Consumer Use Tax Return.
b. Fairs, Festivals, and Other Special Events Sales Tax Return.
c. Watercraft Sales Tax Payment Certification.
4. taxes imposed by the Louisiana Stadium and Exposition District.
5. taxes imposed by the New Orleans Exhibition Hall Authority, except the Ernest M. Morial Convention Center service contractor and tour taxes.
6. automobile rental excise tax.
7. alcoholic beverage taxes.
8. severance taxes.
9. telecommunication tax for the deaf.
10. tobacco taxes.
11. consumable hemp products taxes.
12. hazardous waste disposal tax.
13. transportation and communication utilities taxes.
14. inspection and supervision fees.
15. oilfield site restoration fees.
B. The electronic payment mandates in this Section shall apply to payments remitted on or after January 1, 2026, for any payment not previously mandated to be made by electronic funds transfer by LAC 61:III.1525, 1530, 1534, 1536, 1540, 1542, 1544, 1546, 1548, or 1550 prior to their repeal, or Section 1553 of this Chapter (adopted by Emergency Rule effective January 1, 2025) or any other Rule under this Title.