§164. Information required and withholding of tax at source
A.Payments of $1,000 or more. All persons in whatever capacity acting, including
lessees or mortgagors of real or personal property, fiduciaries, and employers, making
payment to another person of interest, rent, salaries, wages, premiums, annuities,
compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and
income, other than payments described in R.S. 47:165(A) or 166, of one thousand dollars
($1,000.00) or more in any taxable year, or, in the case of such payments made by the United
States, the state of Louisiana or any other state, or any political subdivision, agency or
instrumentality of the foregoing, the officers or employees of the United States, the state of
Louisiana, or any other state
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§164. Information required and withholding of tax at source
A. Payments of $1,000 or more. All persons in whatever capacity acting, including
lessees or mortgagors of real or personal property, fiduciaries, and employers, making
payment to another person of interest, rent, salaries, wages, premiums, annuities,
compensation, remunerations, emoluments, or other fixed or determinable gains, profits, and
income, other than payments described in R.S. 47:165(A) or 166, of one thousand dollars
($1,000.00) or more in any taxable year, or, in the case of such payments made by the United
States, the state of Louisiana or any other state, or any political subdivision, agency or
instrumentality of the foregoing, the officers or employees of the United States, the state of
Louisiana, or any other state or of any political subdivision, agency or instrumentality thereof
having information as to such payments and required to make returns in regard thereto under
the regulations hereinafter provided for, shall render a true and accurate report to the
collector, under such regulations and in such form and manner and to such extent as may be
prescribed by him, setting forth the amount of such gains, profits, and income, the name and
address of the recipient of such payment and such other information as the collector may
require.
B. Returns, regardless of amount of payment. Such returns may be required by the
collector regardless of amount, in case of payments of interest upon bonds, mortgages, deeds
of trust, or other similar obligations of corporations, and in the case of collections of items
(not payable in Louisiana) of interest upon the bonds of a foreign state or country and interest
upon the bonds of and dividends from foreign corporations by persons undertaking the
collection of such foreign payments of interest or dividends by means of coupons, checks,
or bills of exchange.
C. Recipient to furnish name and address. When necessary to make effective the
provisions of this Section, the recipient of income shall, upon demand of the person paying
income, furnish his full and correct name and address.
D. Withholding of tax at source. (1) The secretary, whenever it is deemed necessary
to ensure compliance with the provisions of this Chapter, may require the United States, the
state of Louisiana or any other state or any political subdivision, agency or instrumentality
of the foregoing, or any person having control, receipt, custody, disposal or payment of
interest, other than interest coupon payable to the bearer, rent, salaries, wages, premiums,
annuities, compensation, remunerations, emoluments, or other fixed or determinable annual
or periodical gains, profits, and income, paid or payable to any person, to deduct and
withhold as tax an amount determined by the secretary, to be payable from such person and
make return thereof and pay the tax to the secretary.
(2)(a) The motion picture investor tax credit pursuant to R.S. 47:6007 awards a tax
credit for investments made and used for production expenditures in this state for state-certified productions. Therefore, any individual receiving any payments for the performance
of services used directly in a production activity, which payments shall be claimed as a
production expenditure for purposes of certification of tax credits, is deemed to be receiving
Louisiana taxable income whether directly or indirectly through an agent or agency, loan-out
company, a personal service company, an employee leasing company, or other entity and
therefore these payments are subject to the withholding requirements of state and federal law
and regulations.
(b) Any motion picture production company, motion picture payroll services
company, or other entity making or causing to be made payments as provided in
Subparagraph (a) of this Paragraph, to an individual, or to an agent or agency, loan-out
company, personal service company, employee leasing company, or other entity is considered
to be paying compensation taxable by the state of Louisiana. For purposes of eligibility as
a production expenditure, the payor shall withhold taxes from those payments, excluding any
amount that is otherwise not subject to the withholding requirements imposed pursuant to
federal and state laws and regulations, at the rate determined in accordance with an
employee's withholding allowance certificate, L-4, or the highest individual rate in effect at
the time if there is no employee withholding allowance certificate, and shall remit these
payments to the department quarterly.
(c) The motion picture production company, motion picture payroll services
company, or other entity required to withhold income taxes as required by this Paragraph
shall electronically report the information required by Items (i) through (iv) of this
Subparagraph and remit the withholdings on all payments provided for in Subparagraphs (a)
and (b) of this Paragraph to the Department of Revenue quarterly. The information reported
as required by this Subparagraph may be provided to Louisiana Economic Development and,
if provided, shall be subject to the confidentiality provisions of R.S. 47:1508(B)(20). The
reports shall contain the following information:
(i) Name, address, and taxpayer identification number of the loan-out company or
other entity.
(ii) Identification of entity type: C Corporation, S Corporation, or Limited Liability
Company with tax type specified.
(iii) Name, address, and social security number of the payee.
(iv) An affirmative statement of whether or not the production company is a related
party to the loan-out company or other entity, and if so, provision of an affidavit stating
under penalty of perjury that the transaction is valued at the same value that an unrelated
party would value the same transaction. If the production company is a related party to the
loan-out company, the report shall also include all of the following information:
(aa) The ownership structure of the loan-out company or other entity.
(bb) An estimate amount of what the loan-out company or other entity will pay the
payee.
(3)(a)(i) Any person who pays gaming winnings won in this state shall withhold
individual income taxes at the highest rate provided for in R.S. 47:32(A) if federal income
taxes are required to be withheld on those winnings pursuant to 26 U.S.C. 3402.
(ii) Notwithstanding Item (i) of this Subparagraph, casinos that pay slot machine
winnings and are required to issue an IRS Form W2-G to the recipient shall withhold
individual income taxes on those winnings at the highest rate provided for in R.S. 47:32(A).
(iii) Any person who pays sports wagering or fantasy sports contest winnings won
in this state shall withhold individual income taxes at the highest rate provided for in R.S.
47:32(A) if federal income taxes are required to be withheld on those winnings pursuant to
26 U.S.C. 3402.
(b) The requirements of Subparagraph (a) of this Paragraph shall apply with respect
to winnings of all individuals, whether residents or nonresidents of this state.
(c) On or before the thirty-first day of January of each year, any person required to
deduct and withhold income taxes on winnings in accordance with Subparagraph (a) of this
Paragraph shall submit to the secretary of the Department of Revenue, in electronic format,
a report listing the names of all persons whose winnings were subject to withholding in the
prior calendar year and provide all other information in connection with such winnings as
the department may require by rule.
E.(1) Any person required to deduct and withhold any tax pursuant to this Section
shall electronically report and remit the withholdings to the secretary of the Department of
Revenue in accordance with the requirements provided in R.S. 47:112(L) and 114.
(2) The provisions of R.S. 47:115 shall apply to this Section.
F. The secretary of the Department of Revenue shall promulgate in accordance with
the Administrative Procedure Act all such rules as are necessary to implement the provisions
of this Section.
NOTE: See Acts 2015, No. 425, §2, regarding applicability.
NOTE: See Acts 2016, No. 662, §2, regarding applicability.