As noted in a prior post, the Louisiana Department of Revenue has issued a Notice of Intent to amend its Regulation on the sales and use tax responsibilities of contractors and their customers. Based on the volume of comments received, the Department will conduct a hearing to receive commentary from the public. It
The Louisiana Department of Revenue (LDOR) has issued notice that it has initiated rulemaking procedures to amend LAC 61:I.4372, Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property. The proposed amendments are intended to clarify whether a contractor or its customer is responsible for sales and use tax on