The Louisiana Department of Revenue (LDR) issued information for all business that are required to file with the IRS, for the tax year 2022, Forms 1099-NEC, that these businesses are required to transmit copies of the Forms 1099-NEC to the LDR when issued for services provided in Louisiana or performed by an individual residing in Louisiana at the time the services were performed.
For a complete list of requirements and additional information, please visit Revenue Information Bulletin 23-006.