Louisiana Expands Electronic Filing Mandate for Business Taxes

Beginning in 2026, most Louisiana businesses will be required to file their tax returns and payments electronically — part of a broader modernization push by the Louisiana Department of Revenue (LDR) aimed at cutting costs and improving efficiency.

The expanded mandate will apply to nearly all business tax returns, forms, payments, and fees, including sales and use taxes, withholding taxes, oilfield site restoration fees, and S corporation filings.

LDR Secretary Jarrod Coniglio, appointed earlier this year by Governor Jeff Landry, said the change reflects a statewide effort to streamline government operations and make compliance easier for taxpayers.

“Our goal is to make Louisiana’s tax system more efficient, more secure, and less costly to administer,” Coniglio said in an interview with USA Today Network. “Electronic filing saves time and money for both businesses and the state.”

A Shift Toward Efficiency

The Department of Revenue has been gradually phasing out manual processes. Last month, it stopped accepting cash payments for taxes and fees — a move intended to reduce administrative risk and processing costs.

While individual income tax returns can still be filed on paper, electronic filing is “strongly encouraged,” Coniglio noted.

Businesses that fail to comply with the new e-filing requirements beginning January 1, 2026, could face penalties and interest.

What’s Covered

The new mandate includes:

• All sales and use tax returns, except those for fairs, festivals, and certain special events.

• All withholding tax returns.

• Federal Forms 1099-NEC required under Louisiana law.

• Oilfield Site Restoration Fees.

• Annual informational and composite income tax returns filed by S corporations.

Taxpayers can manage filings and payments through the Louisiana Taxpayer Access Point (LaTAP) portal at www.revenue.louisiana.gov/LaTAP.

Modernizing Louisiana’s Business Climate

Business groups have long pushed for a simpler, more predictable tax environment in Louisiana. The shift to electronic systems could help reduce administrative overhead, improve transparency, and signal a pro-modernization agenda under the Landry administration.

By bringing the state’s tax infrastructure in line with national best practices, Louisiana aims to make compliance easier — and doing business here more efficient.