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Louisiana Tax Extensions for Victims of Hurricane Isaac


The Louisiana Department of Revenue is granting filing and payment extensions to residents in more than two dozen parishes affected by Hurricane Isaac. As victims begin the slow process of rebuilding their lives, they can take some comfort in knowing they have a bit more time to file tax returns and make payments.

Sales, Severance, and Excise Taxes

Extensions "are available for sales tax, severance tax, and excise taxes with original or extended due dates on or after August 26, 2012, and on or before September 30, 2012." The new due date for qualifying tax returns and payments is October 15, 2012.

The extension applies to taxpayers whose principal place of business, homes, or critical tax records are in the following Louisiana parishes: Ascension, Assumption, East Baton Rouge, East Feliciana, Iberville, Jefferson, Lafourche, Livingston, Orleans, Plaquemines, Pointe Coupee, St. Bernard, St. Charles, St. Helena, St. James, St. John the Baptist, St. Mary, St. Tammany, Tangipahoa, Terrebonne, Washington, West Baton Rouge and West Feliciana.

Sales, severance, and excise tax extensions are also available for a handful of counties in Mississippi: Hancock, Harrison, Jackson and Pearl River.

Sales Tax Statutory Due Date
Extended Due Date
Ernest N. Morial New Orleans Exhibition Hall Authority Food and Beverage Tax
September 20, 2012
October 15, 2012
Hotel Occupancy Tax
September 20, 2012
October 15, 2012
Sales and Use Tax-Monthly Return
September 20, 2012
October 15, 2012
Severance Tax Statutory Due Date
Extended Due Date
Severance Tax: Oilfield Site Restoration Fee
August 31, 2012 and September 30, 2012
October 15, 2012
Severance Tax-Oil and Gas
August 31, 2012 and September 30, 2012
October 15, 2012
Severance Tax-Timber and Minerals
August 31, 2012 and September 30, 2012
October 15, 2012
Surface Mining and Reclamation Fee
August 31, 2012 and September 30, 2012 October 15, 2012
General Severance Tax September 25, 2012 October 15, 2012
Sales Tax Statutory Due Date
Extended Due Date
Alcoholic Beverage Tax
September 15, 2012
October 15, 2012
Beer Tax
September 20, 2012
October 15, 2012
Motor Fuels & Petroleum Products Inspection Fee
September 22, 2012
October 15, 2012
Motor Fuels & Petroleum Products Inspection Fee Importers
September 15, 2012
October 15, 2012
Tobacco Tax
September 20, 2012
October 15, 2012
Transportation and Communication Tax-Monthly Return
September 20, 2012
October 15, 2012
Excise Taxes Statutory Due 
Date
Extended Due Date
Alcoholic Beverage Tax September 15,2012  October 15, 2012
Beer Tax September 20,2012 October 15, 2012
Motor Fuels & Petroleum Products Inspection Fee September 22,2012 October 15, 2012
Motor Fuels & Petroleum Products Inspection Fee Importers September 15, 2012 October 15, 2012
Tobacco Tax September 20,2012 October 15, 2012
Transportation and Communication Tax-Monthly Return September 20,2012 October 15, 2012

Withholding Tax

The Louisiana Department of Revenue specifies that Hurricane Isaac Extensions "are available for withholding payments due on or after August 30, 2012, and on or before September 30, 2012. Withholding payments will not be subject to penalty and interest as long as the payments are received by October 31, 2012."

Income Taxes

With respect to individual income, corporation income, and franchise and other income taxes, Hurricane Isaac tax relief "postpones tax filing and payment deadlines that occurred on or after August 26, 2012, and on or before January 11, 2013." Qualifying businesses and individuals have until February 11, 2013 to file and pay taxes due.

Hurricane Isaac Extensions FAQs

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Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.