Tag: Louisiana Department of Revenue

• Taxation

  2013 Legislative Update: New Tax Credit Registry Administered by LDR

  • December 10, 2013
  • By Allen & Gooch

  New Tax Credit Registry Will Track Credits, Including Transfers In this year’s session, the Louisiana Legislature created a new tax credit registry to be administered by the Louisiana Department of Revenue (LDR) in Act No. 418.  When state agencies issue tax credits, they are now required to send information on the tax credit to LDR, […]

• Taxation

  2013 Legislative Update: Louisiana Tax Delinquency Amnesty Act

  • September 17, 2013
  • By Allen & Gooch

  The 2013 Louisiana Tax Delinquency Amnesty program provides an opportunity for delinquent taxpayers to catch up with reduced penalties and interest.

• Taxation

  Louisiana Sales Tax on Rental Equipment Repair Parts & Materials

  • September 6, 2013
  • By Allen & Gooch
  

  No Exclusion for Louisiana Sales Tax on Rental Equipment for Repair Parts and Materials In La. Rev. Rul. No 13-003, the Louisiana Department of Revenue addressed the question of whether parts and materials purchased by equipment lease or rental dealers to repair and maintain their lease or rental equipment are excluded from the payment of […]