Electronic Filing and Payment Mandates
The Louisiana Department of Revenue mandates electronic filing and payment for several business tax returns, forms, payments and fees. The electronic filing and payment mandate is part of an ongoing initiative to reduce costs and streamline tax administration processes. Read Revenue Information Bulletin 25-030 for more information on the mandate effective January 1, 2026. Louisiana Administrative Code (LAC) 61:III.1500 provides for the general rules for electronic filing and payment.
Taxpayers can submit most 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, see the chart below for details. Other electronic options such as third-party software may be available but are not listed below.
Table of current mandates.
Mandate on Tax Preparers
See Louisiana Tax Preparer Electronic-Filing Requirement for Individual Income Tax Returns for more information on the electronic filing mandate for preparers.
General Mandate for Payments
Taxpayers are required to remit their tax payments by electronic funds transfer when the payment made in connection with the filing of any business tax return or report averaged, during the prior 12-month period, is more than $5,000 per reporting period pursuant to LAC 61:I.4910(A).
Mandate for Sales Tax Refund Claims
Louisiana Revised Statute 47:1520.2 requires the electronic filing of all schedules and invoices for all sales tax refund claims of $25,000 or more and for all refund claims made by a tax preparer on behalf of the taxpayer, regardless of the amount of the refund requested. See Revenue Information Bulletin No. 16-040. Send an email to [email protected] to request that a secure portal be opened for sending documentation electronically.
Penalty for Failure to Comply with the Mandate
Failure to comply with electronic filing requirements will result in the assessment of a penalty of $100 or 5% of the tax due, whichever is greater, in accordance with R.S. 47:1520(B). Failure to comply with the electronic payment requirements shall result in the payment being considered late and subject to the penalties and interest set forth in R.S. 47:1601 and 1602.
Waivers and Exceptions to the Mandate
Louisiana Administrative Code 61:III.1500(D) allows the secretary to waive penalties where the taxpayer demonstrates reasonable cause as described in R.S. 47:1519 or 1520 or LAC 61:I.4910.
Taxpayers or their representative may request an exception from electronic filing or payment by submitting a written request to the secretary by emailing [email protected]. After the request is reviewed, a reply will be sent informing the taxpayer of the decision.
