LDR Issues New Electronic Filing and Payment Mandates Effective Next Year

The Louisiana Department of Revenue (the “Department”) has issued Revenue Information Bulletin 25-030 announcing expansions to the state’s electronic filing and payment requirements. These amendments broaden the types of returns and payments that must be submitted electronically beginning January 1, 2026. The expanded requirements apply to all filings and payments made on or after that date, regardless of the underlying taxable period, unless an express exception applies.

Under the revised rules, electronic submission will be mandatory for all sales and use tax returns except the Louisiana Consumer Use Tax Return, the Fairs, Festivals, and Other Special Events Sales Tax Return, and Watercraft Sales Tax Payment Certifications. The requirement applies to all Forms R-1029, Louisiana Sales Tax Return, regardless of a taxpayer’s average payment amounts. In addition, all sales tax payments must be made electronically beginning in 2026, subject to the same narrow exceptions. Returns and payments may be submitted through the Louisiana Taxpayer Access Point (LaTAP), Parish E-File, Sales Tax Online, credit card services, financial institutions, or approved third-party software providers.

Withholding tax reporting will also transition fully to electronic submission. All Forms L-1 must be filed and paid electronically beginning January 1, 2026, using LaTAP or the Federal/State Employment Taxes program through approved software. Electronic filing for Forms L-3 will become mandatory one year later, beginning January 1, 2027. 

Additionally, the Department is expanding its electronic requirements regarding information reporting. Louisiana Revised Statute 47:114.1 currently mandates electronic filing of Forms 1099-NEC only for service recipients submitting 50 or more forms. Effective January 1, 2026, this threshold is eliminated, and all Forms 1099-NEC filed with the Department must be submitted electronically through LaWage or approved third-party software. 

Additional filing categories are affected by the expanded mandates. Oilfield site restoration fee reports and related payments must be submitted electronically via LaTAP beginning January 1, 2026. S corporations, which are required to file an annual information return for taxable periods beginning on or after January 1, 2026, must file those information returns electronically. S corporations may elect to file composite returns and make composite payments, but any such filings or payments must also be transmitted electronically. Composite payments may be submitted using approved software, LaTAP, financial institutions, or credit card options.

The Bulletin reiterates that failure to comply with the electronic filing mandate will result in penalties, unless a hardship exemption applies. A taxpayer that fails to file electronically may be assessed either a $100 penalty or five percent of the tax due, whichever is greater. Failure to comply with electronic funds transfer requirements will cause payments to be treated as delinquent and subject to standard penalties and interest. 

Taxpayers who do not yet have a LaTAP account should register as soon as possible to avoid compliance challenges ahead of the effective date. Existing LaTAP users should ensure access to all relevant tax account types before January 1, 2026. The Department provides online resources and FAQs to assist with registration, account creation, and system navigation. If you have any questions about his update, please contact Liskow attorneys Bob Angelico, Caroline Lafourcade, and Kevin Naccari and visit our Tax practice page.