State expands electronic filing and payment mandate for business taxes

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.