In response to increasing pressures on businesses caused by the COVID-19 pandemic, the Louisiana Department of Revenue has issued several Revenue Rulings and Revenue Information Bulletins to extend specific filing and payment deadlines for certain state taxes. On March 19, 2020, the Louisiana Department of Revenue issued Revenue Information Bulletin No. 20-008 to provide guidance on filing and extension relief for certain taxes due on March 20, 2020 and to provide other important information on matters related to COVID-19. The RIB extended the deadline for filing February 2020 state sales and excise tax returns from March 20, 2020 to May 20, 2020. The extension is for state sales and excise taxes only and is not applicable to local tax filing and payment deadlines. Information on local sales tax extensions can be found on the Louisiana Association of Tax Administrators’ website.
In light of the Department’s extension of the March 20 deadlines to May 20, some taxpayers believed that sales tax returns and payments due on April 20, 2020 for the March 2020 state sales taxes have also been extended. The Department has not extended the sales tax return filing and payment due date of April 20, 2020 for March 2020 sales taxes. Click here for the Department’s list of Louisiana state tax filing and payment extensions.
Any taxpayers that have not filed sales tax returns due on April 20, 2020, should consider filing the return as soon as possible and requesting a penalty waiver from the Department.
Jones Walker will continue monitoring deadline extensions, and our tax professionals are available to assist clients with any questions or complications they may be encountering. If you have any questions, please contact any member of our State and Local Tax Team.