LAC 61:III.1527 — Electronic Filing Mandate for Reports and Returns related to the Sports Facility Assistance Fund

A. R.S. 47:1520(A)(1)(e) allows the secretary to require electronic filing of any return or report filed by a professional athletic team or a professional athlete which is required to be filed by the Department of Revenue for the administration of the Sports Facility Assistance Fund.
B. Effective for the 2011 tax year filings and all other tax years thereafter, all reports and returns filed by a professional athletic team or a professional athlete shall be filed electronically with the Department of Revenue using the electronic format provided by the department.
1. The returns and reports to be filed electronically include, but are not limited to, the following:
a. L-1 with the team roster attached;
b. L-3 reconciliation with attached, completed W-2s containing all federal information;
c. IT-540B with attached Schedules NRPA-1 and NRPA-2 for nonresident athletes; and
d. IT 540 for resident athletes.
2. The team rosters attached to the L-1 should include the following information:
a. team or franchise name;
b. team or franchise account number;
c. type of game or sporting event;
d. sporting game or event locations;
e. practice date if applicable;
f. sporting event or game date;
g. the names of each player and staff member who traveled to the sporting game or event in Louisiana;
h. the social security numbers of each player and staff member;
i. the addresses of each player and staff member;
j. the job description of each player and staff member;
k. the quarterly salary of each player and staff member;
l. total duty days as defined in LAC 61:I.1304.I.2;
m. Louisiana duty days which includes days of all practices, meetings and games;
n. the Louisiana wages of each athlete and staff member;
o. the Louisiana withholding tax of each athlete and staff member; and
p. the total roster Louisiana withholding tax.
C. Failure to comply with this electronic filing requirement will result in the assessment of a penalty of $1,000 per failure.
D. If it is determined that the failure to comply is attributable, not to the negligence of the taxpayer, but to other causes set forth in written form and considered reasonable by the secretary, the secretary may remit or waive payment of the whole or any part of the penalty.