Tax Clearances
ATC Clearance
Sales tax clearances are required for alcoholic beverage permits under La. Revised Statute 26:78(A) and 26:80(E) and La. Revised Statute 26:278(A) and 26:280(E). In addition, La. Revised Statute 26:916(H) allows the commissioner of the Bureau of Alcohol and Tobacco Control (ATC) to suspend or revoke a dealer’s tobacco permit if the dealer fails to pay taxes due to the state.
New dealers must first register for a Louisiana Department of Revenue account number. Once registered, the dealer may request the tax clearance to be mailed to the dealer’s address.
Tax clearance requests can be made by phone at 225-219-2272 or by email at Tax.Clearance@la.gov. Once permitted, clearances for permit renewals are issued automatically 60 days before the permit expiration date for dealers who do not owe taxes. Dealers who do not receive a tax clearance renewal within 30 days of the permit’s expiration should inquire by phone at 225-219-2272 or by email at Tax.Clearance@la.gov. Please provide the permit number and the expiration and renewal dates. Dealers who owe taxes will be required to pay the outstanding liability or enter into an installment agreement before the tax clearance will be issued. If the dealer becomes delinquent after the permit is issued or misses an installment payment, the permit will be revoked until the tax liability is paid. You can get a copy of your tax clearance on the Louisiana Taxpayer Access Point (LaTAP).
To Apply for or renew a Alcohol & Tobacco permit, please contact the Louisiana Alcohol and Tobacco Control at http://www.atc.rev.state.la.us/renew-online-info.php
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La. R.S. 27: 425
- Each applicant for a license or renewal of a license shall provide to the division in addition to the application form, a signed sales tax clearance from the secretary of the Department of Revenue, which clearance request shall be processed within seven business days.
- No license shall be granted to any applicant unless he has submitted proof to the division as required in this Section, that he does not owe the state or local governing authority of the parish or municipality in which the establishment is located any delinquent sales taxes, penalties, or interest, excluding items under formal appeal or protest as provided by law.
- When an applicant for a license files its application with the division, the applicant shall send notice with a copy of the application to the local governing authority and submit evidence of the notification to the division.
New dealers must first register for a Louisiana Department of Revenue account number. Once registered, the dealer may request the tax clearance to be mailed to the dealer’s address. Tax clearance requests can be made by phone at 225-219-2272 or by email at Tax.Clearance@la.gov.
Lottery Clearance
La. R.S. 47:9050(B)(2) of the Louisiana Lottery Corporation Law requires that an applicant for a new or renewed license be current in filing all applicable tax returns and paying all state taxes, interest and penalties, excluding items under formal appeal pursuant to applicable statutes. New dealers must first register for a Louisiana Department of Revenue account number. Once registered, the dealer may request the tax clearance to be mailed to the dealer’s address. Tax clearance requests can be made by phone at 225-219-2272 or by email at Tax.Clearance@la.gov.
Driver's License Clearance
La. R.S. 47:296.2 provides for the suspension and denial of any renewal of a Louisiana driver’s license for those individuals who have a final and non-appealable Louisiana Individual Income Tax assessment or judgment that is greater than $1,000.00. The Driver’s License Clearance acknowledges that the individual identified above has resolved an outstanding tax liability with the Louisiana Department of Revenue, including all taxes, interest, penalties and other costs, or has made arrangements to do so. It serves as notification that the suspension and denial are no longer in effect. To obtain this clearance, all returns for all tax periods for which the taxpayer is liable must be filed and all liabilities paid. If you are unable to pay the tax liability in full, you can request a payment plan to obtain a clearance. To request a payment plan, contact LDR at 855-307-3893 and select option 1 and then option 2.
Hunting and Fishing Clearance
La. R.S. 47:296.3 provides for the suspension, revocation, or denial of Louisiana hunting and fishing licenses for those individuals who have a final and non-appealable Louisiana Individual Income Tax assessment or judgment that is greater than $500.00. The Hunting and Fishing License Clearance acknowledges that the individual identified has resolved an outstanding tax liability with the Louisiana Department of Revenue, including all taxes, interest, penalties and other costs, or has made arrangements to do so. It serves as notification that the suspension and denial are no longer in effect. To obtain this clearance, all returns for all tax periods for which the taxpayer is liable must be filed and all liabilities paid. If you are unable to pay the tax liability in full, you can request a payment plan to obtain a clearance. To request a payment plan, contact LDR at 855-307-3893 and select option 1 and then option 2.
Indian Gaming Clearance
Tribal State Compacts require that an applicant for a new or renewal license with the Louisiana State Police Indian Gaming Division be current in filing all applicable tax returns and paying all state taxes, interest and penalties, excluding items under formal appeal pursuant to applicable statutes. Failure to timely file and pay the amounts due, except those under dispute, shall be grounds for revocation, suspension, or conditional restriction of the license/permit. New dealers and applicants should be registered for a Louisiana Department of Revenue account number.
Gaming Clearance (Casino Employment)
Louisiana Administrative Code 42:XI.2405.B.1.b, requires that all licensed casino workers and license applicants shall be current in filing all applicable tax returns and in the payment of all taxes, interest and penalties owed to all appropriate local taxing authorities, the state of Louisiana and the Internal Revenue Service, excluding disputed amounts pursuant to applicable statues, and excluding items for which the Louisiana Department of Revenue and the Internal Revenue Service have accepted a payment schedule of back taxes. New dealers and applicants should be registered for a Louisiana Department of Revenue account number.