BATON ROUGE — Starting on Jan. 1, the Louisiana Department of Revenue will require electronic filing and payment for all business tax returns, forms, payments and fees. 

The LDR's policy change also includes all withholding taxes and most sales and use taxes.

The expansion of the electronic filing and payment mandate is part of an ongoing initiative to reduce costs and streamline tax administration processes, LDR officials said.

The expanded electronic mandate includes:

- All sales and use tax returns except the Louisiana Consumer Use Tax Return, the Fairs, Festivals, and Other Special Events Sales Tax Return, and the Watercraft Sales Tax Payment Certifications
- All withholding tax returns
- Submission of Federal Forms 1099-NEC required by La. R.S. 47:114.1
- Oilfield Site Restoration Fees
- Annual informational and composite income tax returns filed by S corporations

Electronic filing and payment apply to all returns and payments submitted on or after Jan. 1, 2026. Failure to comply will result in penalties and interest, tax officials said.