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.
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