La. R.S. 47:112.2 — Mobile workforce employer exemption from withholding and reporting requirement

A. Except as otherwise provided in this Section, an employer is not required to
withhold taxes pursuant to R.S. 47:112 on wages that are paid to an employee described in
R.S. 47:248. If, during the calendar year, the number of days an employee spends performing
employment duties for the employer and any entity related to the employer in this state
exceeds the thirty-day threshold described in R.S. 47:248(B)(1)(a), an employer shall
withhold and remit tax to this state for every day in that calendar year, including the first
thirty days during which the employee performed employment duties in this state.
B. The Department of Revenue shall not require the payment of any penalties or
interest otherwise applicable for failing to deduct and withhold income taxes as required
under this Subpart if, when determining whether withholding was required, the employer met
either of the following conditions:
(1) The employer at its sole discretion maintained a time and attendance system
specifically designed to allocate employee wages for income tax purposes among all taxing
jurisdictions in which the employee performs employment duties for the employer, and the
employer relied on data from that system.
(2) The employer did not maintain a time and attendance system, and the employer
relied on either:
(a) Its own records, maintained in the regular course of business, of the employee's
location.
(b) The employee's reasonable determination of the time the employee expected to
spend performing employment duties in this state provided the employer did not have actual
knowledge of fraud on the part of the employee in making the determination and provided
that the employer and the employee did not collude to evade taxation in making the
determination.
C. For purposes of this Section, an employee shall be considered present and
performing employment duties within this state for a day if the employee performs more of
the employee's employment duties in this state than in any other state during that day. Any
portion of the day during which the employee is in transit shall not be considered in
determining the location of an employee's performance of employment duties.
Acts 2021, No. 383, §1, eff. June 16, 2021; Acts 2025, No. 382, §1, eff. June 20,
2025.