la-202607-ca7d40055b: Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property
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Under the authority of R.S. 47:1511, and in accordance with the Administrative Procedure Act, R.S. 49:950 et seq., the Department of Revenue, Tax Policy and Planning Division, gives notice that rulemaking procedures have been initiated to amend LAC 61.I.4372, Payment of Sales and Use Taxes by Persons Constructing, Renovating, or Altering Immovable Property. This proposed Rule is written in plain language in an effort to increase transparency. The purpose of the amendments is to provide additional clarification regarding when immovable property contractors are required to collect and remit s...
The agency’s own summary, as published.
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