COVID 19 Affects Upon All State and Local Taxes
Laws and regulations are changing rapidly. After the publication of this article they are subject to change. Check back regularly for updates.
From March 13, 2020 until at least April 30, 2020, all deadlines under Title 47, Revenue and Taxation of the Louisiana Revised Statutes are suspended. The extension also applies to all legal deadlines, including liberative prescription and peremptive periods applicable to legal proceedings in all courts, administrative agencies, and boards. Proclamation No. JBE 2020-30, 03/16/2020, and JBE 2020-41, 04/2/2020.
The Louisiana Board of Tax Appeals has cancelled all hearings through March 26, 2020 without date and has closed its doors until March 30, though it will likely be amended to April 30, 2020.
The Louisiana Department of Revenue (LDR) personnel are working remotely since all state offices were closed to public visitors on March 22, 2020 until April 30, 2020. JBE-2020-33 and 41. Taxpayers are encouraged to use their LaTAP accounts and LDR email hotlines for inquiries. www. Revenue.Louisiana.com. E-Services are available at https://revenue.louisiana.gov/EServices.
LDR has administratively and automatically extended the following deadlines for reporting and paying income taxes until July 15, 2020. LDR RIB 2020-009. No requests for extension are required.
Fiscal year filers with deadlines between March 1 and May 30, 2020 are automatically granted an extension of 60 days. Additional extensions may be granted upon request to extend the deadline to November 15, 2020 for individual, fiduciary, and partnership returns and to December 15, 2020 for corporate.
State Sales Taxes, and Excise Tax
The March 20, 2020 deadline to report and pay February 2020 sales taxes and excise tax (wine shipped direct to consumer and beer) was extended to May 20, 2020. The extension will not incur penalty or interest and requests for extension are not required. LDR RIB 20-008.
State Refunds, Audits, Assessments, Collections and Litigation:
From March 16, 2020 until at least April 30, 2020, deadlines to respond to audit inquiries, assessments, or litigation discovery are suspended. LDR RIB 20-008. Not specifically mentioned is the deadline to claim a refund of a tax overpayment, which is also suspended by JBE- 2020-30 and 41. LDR advises that it will cease any collection activity, but interest and penalties will continue to accrue on those amounts.
Wage and Unemployment Tax
Louisiana Workforce Commission announced on March 19 and 24, 2020 that it administratively extended the first quarter reports and payment for unemployment and wage tax deadline to June 30, 2020. http://www.laworks.net/PublicRelations/COVID_19_Information.asp.
All Parish February 2020 taxes and March 2020 taxes are not due until at least April 30, 2020. JBE 2020-30 and 41. Because each Parish has its own collector, each one may administratively extend their own deadlines. Most Parishes allow sales tax account applications at www.loata.org and parish taxes may be reported and paid centrally through https://parishe-file.revenue. louisiana.gov/.
Orleans Parish has extended deadlines to May 20, 2020 to report and pay taxes without penalty or interest for December 2019, January 2020, February 2020, and March 2020 taxes. https://parishe-file.revenue.louisiana.gov/default_1.aspx This might include occupational license tax due January 1, 2020.
East Baton Rouge Parish Mayor-President Broome signed an executive order on March 17, 2020 that extends the March 20, 2020 and April 20, 2020 returns for 30 days. The new deadline to timely report and pay tax is April 20, 2020 (April 30, 2020 via JBE-2020-41) for February taxes and May 20, 2020 for March taxes.
The April 1, 2020 deadline to file LAT-5 (business personal property renditions) and the annual report due by public service companies is extended until April 30,2020. JBE 2020-41.
The Louisiana Tax Commission has continued without date all hearings until at least April 30, 2020. It will however continue its work on change order requests, tax sale cancellations, and similar matters while its personnel work remotely. LTC Advisory 02-2020 and 03-2020 https://www.latax.state.la.us/FrontPageDocuments/LTC%20Advisory%20re%20COVID-19.pdf and https://www.latax.state.la.us/FrontPageDocuments/Revised%20LTC%20Advisory%20re%20COVID-19%20(002).pdf.