Louisiana Legislature Passes Law to Amend Tax Administration Provisions

The Louisiana state legislature passed a law to amend various provisions relating to tax administration. The law includes: 1) updating alcoholic beverage shipment notice requirements; 2) clarifying sales tax definitions and sourcing rules; 3) modifying refund and interest rules for overpayments; 4) prohibiting interest on certain sales tax refunds; and 5) disallowing refunds related to tax shelters or transactions lacking economic substance. [H.B. 404, enacted 07/01/25]

This story was produced by Bloomberg Tax Automation, and edited by Bloomberg Tax staff.