ENROLLED
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ACT No. 536
Regular Session, 2014
HOUSE BILL NO. 1087
BY REPRESENTATIVE MILLER
AN ACT1
To enact R.S. 47:337.23(K), relative to electronic filing and remittance of sales and use2
taxes; to authorize the collector of certain taxing authorities to require the electronic3
filing and remittance of local sales and use taxes under certain circumstances; to4
provide for exceptions; to provide penalties for certain violations; to provide for5
effectiveness; and to provide for related matters.6
Be it enacted by the Legislature of Louisiana:7
Section 1. R.S. 47:337.23(K) is hereby enacted to read as follows: 8
ยง337.23. Uniform electronic local return and remittance system; official record of9
tax rates, and exemptions; filing and remittance of local sales and use taxes;10
penalties for violations11
* * *12
K.(1) Beginning January 1, 2015, the collector for each taxing authority may13
require the electronic filing and remittance of local sales and use tax by any taxpayer14
required to electronically file or electronically remit state sales and use tax by the15
Department of Revenue. If the local collector for a taxing authority chooses the16
option of requiring the electronic filing and remittance of local sales and use tax17
returns in accordance with the provisions of this Subsection, then all taxpayers18
required to collect and remit sales or use tax on taxable events occurring within the19
jurisdiction of the taxing authority who are required by the Department of Revenue20
to electronically file and remit such taxes shall file all applicable sales and use tax21
returns and remittances through the electronic filing options available for such22
purposes; however, in cases where the taxpayer can show cause that the electronic23
filing of a return and remittance would create an undue hardship on the taxpayer, the24 ENROLLEDHB NO. 1087
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are additions.
collector for the taxing authority may exempt the taxpayer from the requirements of1
this Subsection.2
(2) Failure of a taxpayer to comply with the electronic filing requirements3
set forth in this Subsection shall result in the collector for the taxing authority4
assessing a penalty of one hundred dollars or five percent of the tax owed on the5
return, whichever is greater; however, the total penalty per return shall not exceed6
five thousand dollars. The local collector for the taxing authority may waive7
remittance and payment of the penalty in whole or in part if the local collector8
determines that the failure to comply by the taxpayer was reasonable and was9
attributable, not to any negligence on the part of the taxpayer, but for a cause which10
is submitted to the local collector in writing.11
SPEAKER OF THE HOUSE OF REPRESENTATI VES
PRESIDENT OF THE SENATE
GOVERNOR OF THE STATE OF LOUISIANA
APPROVED: