Louisiana Department of Revenue Notices – September 2024

The Louisiana Department of Revenue (LDR) is currently updating its system to reflect the Louisiana revised statute (RS 47:1678) pertaining to tax clearances, resale certificates, and certain procurement contracts. Letters were sent out with the intention to advise on the change in requirements for a Louisiana Resale Certificate.

HTB has recently received a number of notices from LDR regarding delinquent accounts. After much correspondence with LDR agents on behalf of our clients, we wanted to provide a summary as to why these letters are being received because we anticipate receiving many more in the coming months.

You may have received a notice because of one of the following reasons:

• The NAICS code on the account must be retail-based, not service-based, and must be attached to the sales tax account.
• A sales tax return must be filed with a valid NAICS code.
• The filing/payments on all accounts must be filed up to date, not just sales (i.e. business income tax, withholding, etc.).
• An account cannot have more than 6 months of consecutive $0 filings.
• The sales account could have a missing location address.

What you should do:

If you wish to handle this matter on your own, we suggest calling the number on the notice (855-307-3893) or emailing business.tax@la.gov and asking to confirm whether the NAICS code is linked to your sales tax account and whether it is eligible for automatic sales renewals. If you would like for us to handle this matter on your behalf or have any questions, please reach out to your CPA at HTB at 225-928-4770 or email your notice to CAS@htbcpa.com.