The Louisiana Department of Revenue (DOR) adopted amendments to regulations on mandatory electronic filing and payment requirements for various taxes. The regulations consolidate and update rules for electronic filing and payment, extending requirements to all withholding tax returns and statements, most sales tax returns, automobile rental taxes, and other specified taxes and fees. The amendments aim to simplify compliance by consolidating rules previously applied to individual tax types. The regulations took effect Jan. 20, 2026. [La. Dep’t of Revenue, Regs. Sections 61:I.1515, et al., 01/20/26 La. Reg.]