SLS 21RS-97 ORIGINAL
2021 Regular Session
SENATE BILL NO. 81
BY SENATOR LUNEAU
Prefiled pursuant to Article III, Section 2(A)(4)(b)(i) of the Constitution of Louisiana.
REVENUE DEPARTMENT. Establishes reporting requirements for businesses and
governmental entities using service providers. (7/1/21)
1 AN ACT
2 To enact R.S. 47:114.1, relative to reporting requirements to the Department of Revenue;
3 to require businesses and governmental entities that pay certain service providers to
4 file annual reports; to authorize the secretary of the Department of Revenue to
5 promulgate rules; to provide for extensions and waivers; and to provide for related
6 matters.
7 Be it enacted by the Legislature of Louisiana:
8 Section 1. R.S. 47:114.1 is hereby enacted to read as follows:
9 ยง114.1. Annual Information Return of Service Recipient
10 A. Beginning January 1, 2022, any service recipient who makes or is
11 required to make a return to the Internal Revenue Service, in accordance with
12 Section 6041A(a) of the Internal Revenue Code and treasury regulations
13 adopted thereunder and other administrative guidance issued by the Internal
14 Revenue Service, including the instructions to Internal Revenue Service Form
15 1099-NEC or successor form, relating to payments made to a service provider
16 as remuneration for services provided in this state, shall file a copy of the return
17 with the secretary as provided for in this Section.
Page 1 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions. SB NO. 81
SLS 21RS-97 ORIGINAL
1 B.(1) The return copy shall be filed with the secretary on or before the
2 28th day of February of each year for the preceding calendar year. The first
3 report shall be filed on or before February 28, 2022, for remunerations made
4 during calendar year 2021.
5 (2) Upon receipt of a written request from a service recipient in the
6 manner prescribed by the secretary, the secretary may grant a reasonable
7 extension of time, not exceeding thirty days, for filing the annual report.
8 (3) The secretary may waive the annual reporting requirement upon a
9 showing by the service recipient that the requirement creates an undue
10 hardship. A request for waiver shall be submitted to the secretary in the
11 manner prescribed by the secretary.
12 C. The secretary may promulgate rules and regulations in accordance
13 with the Administrative Procedure Act to implement the provisions of this
14 Section.
15 * * *
16 Section 2. This Act shall become effective on July 1, 2021.
The original instrument and the following digest, which constitutes no part
of the legislative instrument, were prepared by Curry Lann.
DIGEST
SB 81 Original 2021 Regular Session Luneau
Proposed law requires any service recipient who makes or is required to make a return to the
IRS relating to payments made to a service provider as remuneration for services provided
in this state to file an annual report with the secretary beginning January 1, 2022.
Proposed law requires the annual report to be filed with the secretary on or before February
28th of each year for the preceding calendar year.
Proposed law requires the first annual report to be filed on or before February 28, 2022, for
remunerations made during calendar year 2021.
Proposed law authorizes the secretary to grant filing extensions and waive the annual
reporting requirement in certain circumstances.
Proposed law authorizes the secretary to promulgate rules to implement the provisions of
proposed law.
Effective July 1, 2021.
(Adds R.S. 47:114.1)
Page 2 of 2
Coding: Words which are struck through are deletions from existing law;
words in boldface type and underscored are additions.