La. Admin. Code tit. 61 § III-1537

Current through Register Vol. 50, No. 9, September 20, 2024

Section III-1537 - Remote Seller Tax Return-Electronic Filing Requirements

A. For tax periods beginning on or after July 1, 2020, every remote seller shall be required to file the remote sellers tax return electronically with the Sales and Use Tax Commission for Remote Sellers (the "commission") using the electronic format prescribed by the commission.

B. Remote sellers may not send paper versions of any returns required to be filed.

C.

1.R.S. 47:340(F) allows the commission to use the administrative provisions found in chapter 18 of subtitle II of the revised statutes in the same manner as the secretary of the Department of Revenue. Therefore, failure to comply with the electronic filing requirement of this section will result in the assessment of a penalty as provided for in R.S. 47:1520(B).

2. Waiver of the penalty provided for in paragraph 1 of this subsection shall only be allowed as provided for in R.S. 47:1520(B) per authority granted to the commission in R.S. 47:340(F).

La. Admin. Code tit. 61, § III-1537

Promulgated by the Department of Revneue, Sales and Use Tax Commission for Remote Sellers, LR 4644 (1/1/2020).

AUTHORITY NOTE: Promulgated in accordance with R.S. 47:1520 and 47:340.