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Louisiana sales tax notices

Got a letter from the Louisiana Department of Revenue (LDR)? Find it below to see what it means, why businesses usually receive it, and what to do next.

Sources checked

Tax authority

Louisiana Department of Revenue (LDR) (opens in a new tab)

Official notice guide (opens in a new tab)

Disagree with a notice?

A proposed assessment can be protested in writing to LDR within 30 calendar days of the notice. After LDR issues a Notice of Final Assessment (sent by certified mail), the taxpayer has 60 calendar days from the notice date to pay or to appeal to the Louisiana Board of Tax Appeals for a redetermination. If no appeal is filed in that window, the assessment becomes final and collectible.

Deadline: 60 calendar days from the date of the Notice of Final Assessment (Board of Tax Appeals); 30 calendar days from the proposed-assessment notice for a written protest to LDR

Source: Louisiana Department of Revenue (LDR) (opens in a new tab)

Penalty & interest

Charges added for filing or paying late, or for underreporting.

Penalty & interest

Bill for delinquent filing or delinquent payment penalty

A bill for penalties charged because a return was filed late or tax was paid late. LDR may waive these penalties if the delay had reasonable cause and was not due to negligence.

Why you got it

  • A sales tax return was filed after its due date
  • Tax due was paid after the due date

What to do

  1. Check the filing and payment dates on the bill against your records
  2. If the delay had reasonable cause and was not due to negligence, request a waiver on Form R-20128 (online through LaTAP or on paper)
  3. Pay the tax, interest and any fees with the request, and include a copy of the bill if filing on paper. The penalty is what you are asking to have waived

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: I was billed for delinquent penalty. Can this penalty be waived?, Louisiana Department of Revenue (opens in a new tab)

Assessment

A proposed or final determination of tax owed, sometimes estimated when returns were never filed.

Assessment

Notice of Proposed Assessment

A notice that LDR has determined more tax, penalty and interest may be due, either because a return was not filed or because an examination found tax was underreported. It gives you a chance to respond before the assessment becomes final.

Why you got it

  • A required return was not filed, so LDR estimated the tax
  • An audit or review found more tax due than was reported

What to do

  1. Compare the notice with your returns and records
  2. If the notice is based on a return you did not file, file the return so LDR has your actual figures
  3. If you disagree, send a written protest that explains your reasons, with facts and figures, within 30 calendar days of the notice date
  4. If you agree, pay the tax and interest. If the delay had reasonable cause, ask to have delinquent penalties waived on Form R-20128

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 30 calendar days from the date of the notice to file a written protest

Source: Louisiana Laws - Louisiana State Legislature (La. R.S. 47:1563, Protest to collector's determination of tax due) (opens in a new tab)

Assessment

Notice of Final Assessment

A certified-mail notice that sets the amount of tax, penalty and interest LDR has assessed. You then have 60 calendar days to pay or appeal to the Board of Tax Appeals.

Why you got it

  • The 30-day protest period on a proposed assessment ended with no protest
  • LDR finished reviewing a protest and still finds tax due

What to do

  1. If you disagree, file an appeal with the Board of Tax Appeals within 60 calendar days of the notice date
  2. If you agree, pay the tax and interest, and ask for a waiver of delinquent filing or payment penalties on Form R-20128 if the delay had reasonable cause
  3. Do not ignore it: once the 60 days pass without an appeal, the assessment is final and collectible

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: 60 calendar days from the date of the notice

Source: Louisiana Laws - Louisiana State Legislature (La. R.S. 47:1565, Notice of assessment and right to appeal) (opens in a new tab)

Registration

Changes to your permit or account: required registration, filing-frequency changes, revocation, or closure.

Registration

Filing frequency change notice

A letter telling you LDR has changed how often you must file sales tax returns. The change is based on the amount of tax you reported over the past year.

Why you got it

  • The tax you reported last year moved you into a different filing frequency

What to do

  1. Note the new filing frequency shown in the letter
  2. Update your filing calendar so you do not miss the new due dates

Source: Why did you change my filing frequency?, Louisiana Department of Revenue (opens in a new tab)

Collections

Enforcement on unpaid balances, such as liens, levies, warrants, or referral to a collection agency.

Collections

Collection notice

A notice that you have an unpaid balance with LDR. If you ignore it, LDR can move on to enforced collection.

Why you got it

  • An assessed balance is still unpaid
  • You have an unpaid balance with LDR

What to do

  1. Read the notice and check your account in LaTAP. If a tax preparer filed the return, contact them first
  2. Pay the tax and interest, or contact LDR about a payment plan right away
  3. If late filing or payment penalties are included and the delay had reasonable cause, request a waiver on Form R-20128 with payment of the tax, interest and any fees

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Source: What happens if I ignore a collection notice?, Louisiana Department of Revenue (opens in a new tab)

Collections

Cease and Desist Order

A court order, requested by LDR, that bars a business from operating until it pays sales tax (or withholding) it collected but did not send to the state. The court hears the rule to show cause 2 to 10 days after it is filed.

Why you got it

  • Sales tax was collected from customers but not paid to LDR
  • Earlier collection efforts did not resolve the unpaid trust tax

What to do

  1. Contact the LDR tax official named at the bottom of the notice right away
  2. Pay the delinquent tax, interest, penalties and costs, or arrange payment
  3. Act fast: not responding can lead to the business being closed

Before you pay penalties: check whether you can ask for them to be waived, and what the state needs paid first. How to ask

Response window: The rule to show cause is heard at least 2 but not more than 10 days after it is filed

Source: What should I do about a Cease and Desist Order issued to me?, Louisiana Department of Revenue (opens in a new tab)

Ask for penalty relief

Penalties on a Louisiana notice aren't always final. You can ask for them to be waived. Follow the steps below, including anything the state requires you to file or pay before it reviews the request.

Request for Waiver of Penalties for Delinquency

Form R-20128
  1. File all required returns. LDR will not consider the request until you are current on all returns and have paid all tax, interest, fees and any other penalties
  2. Check which delinquent filing or payment penalties you were billed
  3. Submit Form R-20128 online through the Louisiana Taxpayer Access Point (LaTAP), attaching your supporting documents, or on paper
  4. Pay the tax, interest and any fees with the request (online through LaTAP, or with the paper form and a copy of the bill to the Collection Division, P.O. Box 201, Baton Rouge, LA 70821-0201)

What qualifies: The late filing or payment was not due to your negligence but to other reasonable cause (La. R.S. 47:1603; LAC 61:III.2101)

Interest: The request must be submitted with payment of the tax, interest and any fees; the waiver covers delinquent filing and payment penalties

Source: I was billed for delinquent penalty. Can this penalty be waived?, Louisiana Department of Revenue (opens in a new tab)

Before you respond

  • Check the date on the notice. Response windows usually run from that date, not the day you open it.
  • Match the account number and filing period to your own records before paying or disputing.
  • If returns are missing, filing the actual returns usually replaces an estimated bill. Confirm how on the notice or with the authority.
  • Ask about penalty relief before paying penalties, and check what must be paid with the request. See how
  • Keep a copy of the notice and everything you send back.

This page is general information, not tax or legal advice. Notice names and procedures change, so always follow the instructions on your notice and the official sources linked above.

Need the rates, nexus thresholds and filing rules? Read the Louisiana sales tax guide.

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