Louisiana Motor Fuel Delivery Fee Report (LA UST / LA UST2)
In 5.30.0 the Louisiana UST2 return was added as a replacement to the Louisiana UST return. Based on issues that customers have had with this return, the obsolete date for the Louisiana UST return is being changed from 6/30/2017 to 12/31/2017 in the 5.30.1 release. The 5.30.1 release will be provided on or before 9/18/2017 - prior to the due date of 9/25/2017. This will allow customers to immediately use the existing Louisiana UST form for filing tax sessions through 12/31/2017. In addition a change to the schedule type for schedules in the Louisiana UST2 form will be included in the 5.30.1 release. A future change in 5.30.10 will provide additional schedule validation messages for the required locations (this change is not required to use the LOUISIANA UST2 form at this time).
However, the Louisiana UST form is being obsoleted on 12/31/2017 and each customer must assess what is needed to prepare for using the Louisiana UST2 for filing beginning on or before 1/1/2018 (prior to 1/1/2018 the Louisiana UST form can continue to be used). Based on feedback from the state of Louisiana, the Motor Fuel Delivery Fee Report requires the inclusion of the Agency Interest Number field as shown below. The Agency Interest Number is assigned based on the physical location of the facility. A separate return is required for every Agency Interest Number. The Agency Interest Number is stored in the alternate jurisdiction field of the transaction origin.
Location based return
To support this requirement, a location based form was introduced with the taxpayer type of UST2. A separate company account record is required for every different location for which this return is filed. While the physical location (mailing address / physical address) of facilities with different Agency Interest Numbers may be the same, to support location based reporting a separate location is required for each report. Location based returns are similar to terminal operator based returns. In terminal operator returns a separate terminal is required for each company account. In location returns a separate location is required for each company account as shown below.
For location based returns, the schedule type determines which location is used to determine the tax session assignment. For a schedule type of RECP, the destination location is used to determine the tax session assignment. For all other schedule types, the origin location is used to determine the tax session assignment.
The Louisiana UST2 returns has 4 internal schedules. As of 5.30.1 each of these will have a schedule type of RECP and the destination location will be used to determine tax session assignment. This means that the destination of the transaction must resolve to the same location as the location used on the company account record. If a company is reporting multiple Louisiana UST2 returns, they will have multiple company accounts for this taxpayer type and each record will have a different associated location.
Schedule Import Considerations
The import of transactions to a return can be done using the Schedule Transaction Importer stand-alone application, the Schedule Transactions Import widget on the home page, or the Data File Upload option on the Tax Sessions grid.
Schedule Transaction Import
When using the Schedule Transaction Importer stand-alone application or the Schedule Transactions Import widget, there are two ways that the tax session location can be assigned. We expect that most customers will use Method 2.
Method 1 is to include the TaxSessionCountryCode, TaxSessionJurisdiction, TaxSessionTaxpayerType and TaxSessionLocationId fields in the input record for each transaction. With this method the specified fields are used to determine the tax session and the TaxSessionLocationId is set to match the company account location_id and the transaction will be assigned correctly.
Method 2 does not include the fields listed in Method 1, but instead relies on the destination fields in the input record for each transaction. With this method the standard Destination fields are used and the destination associated with the transaction (for all schedules with a schedule_type of RECP) is used to determine the transaction. With method 2 the DestinationAltJurisdiction field must be populated with the desired Agency Interest Number. With method 2 the Locations import setting must be changed to select Alternate Jurisdiction in the Exact Match Options. This setting can be changed on the Schedule Transactions Import widget by selecting Add New Record and navigating to the Data Settings tab, Locations Import area and selecting the specified Exact Match Option.
In addition, the Tax Session Assignment during import can be limited to a particular session on the Schedule Transactions Import widget. This is done by selecting Add New Record and navigating to the Data Settings tab, Tax Session Assignment area and selecting options in the 'Only import transactions for the following tax sessions' section. However, currently this section does not support location based tax sessions. This will be changed in the 5.31.0 release.
Data File Upload
The Data File Upload option for loading transactions is used when a tax session has already been created.
This option will match a location using the Country Code, Jurisdiction, Description, Address1, Address2, City, PostalCode and AlternateFacilityNumber fields. This option does not allow the Alternate Jurisdiction field to be used when determining the destination. Thus mixed results may be found when using Data File Upload option. If the incorrect destination is assigned, the destination can be changed using Schedule Query Wizard for mass updates to transactions as needed. Note that even if the incorrect destination is used with the data file upload, the transaction will be added to the tax session. Any errors will be reported by schedule transaction validation.