Louisiana Expands Electronic Filing Mandate for Business Taxes

LA DOR News & Announcements

Published December 4th, 2025

Detected March 20th, 2026

Summary

The Louisiana Department of Revenue is expanding its electronic filing and payment mandate for business taxes, effective January 1, 2026. This expansion includes most sales and use taxes, all withholding taxes, and certain informational returns, requiring taxpayers to use the Louisiana Taxpayer Access Point (LaTAP) portal.

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What changed

Effective January 1, 2026, the Louisiana Department of Revenue is mandating electronic filing and payment for a broader range of business taxes. This expansion covers most sales and use taxes (excluding specific returns), all withholding taxes, Federal Form 1099-NEC submissions, Oilfield Site Restoration Fees, and annual S corporation informational/composite income tax returns. Taxpayers must utilize the Louisiana Taxpayer Access Point (LaTAP) portal for these submissions.

Failure to comply with this expanded electronic mandate will result in penalties and interest. Businesses should ensure their systems and processes are updated to accommodate electronic submissions through LaTAP by the January 1, 2026 deadline. This initiative aims to reduce administrative costs and streamline tax administration processes within the state.

What to do next

Ensure all applicable sales & use tax returns, withholding tax returns, and specified informational returns are filed electronically via LaTAP.
Update internal processes to comply with the electronic filing and payment mandate by January 1, 2026.
Review Revenue Information Bulletin 25-030 for detailed information on affected returns and procedures.

Penalties

Failure to comply will result in penalties and interest.

Source document (simplified)

State expands electronic filing and payment mandate for business taxes

Updated December 04, 2025

BATON ROUGE – Beginning Jan. 1, 2026, the Louisiana Department of Revenue will expand its electronic filing and payment mandate to business tax returns, forms, payments and fees including all withholding taxes and most sales & use taxes.

The expansion of the electronic filing and payment mandate is part of an ongoing initiative to reduce costs and streamline tax administration processes.

The expanded electronic mandate includes:

All sales & use tax returns except the Louisiana Consumer Use Tax Return, the Fairs, Festivals, and Other Special Events Sales Tax Return, and the Watercraft Sales Tax Payment Certifications
All withholding tax returns
Submission of Federal Forms 1099-NEC required by La. R.S. 47:114.1
Oilfield Site Restoration Fees
Annual informational and composite income tax returns filed by S corporations The electronic filing and payment mandate applies to returns and payments submitted on or after Jan. 1, 2026. Failure to comply will result in penalties and interest.

Taxpayers can submit returns, forms, payments and fees subject to the electronic mandate through the Louisiana Taxpayer Access Point (LaTAP) account management portal at www.revenue.louisiana.gov/LaTAP.

Read Revenue Information Bulletin 25-030 for more information.

For media inquiries, contact:

Byron Henderson
Public Information Director
[email protected]

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