Louisiana Revised Statutes Tit. 47, § 112.2. Mobile workforce employer exemption from withholding and reporting requirement

A. Except as otherwise provided in this Section, an employer is not required to withhold taxes pursuant to R.S. 47:112 on wages that are paid to an employee described in R.S. 47:248. If, during the calendar year, the number of days an employee spends performing employment duties for the employer and any entity related to the employer in this state exceeds the thirty-day threshold described in R.S. 47:248(B)(1)(a), an employer shall withhold and remit tax to this state for every day in that calendar year, including the first thirty days during which the employee performed employment duties in this state.

B. The Department of Revenue shall not require the payment of any penalties or interest otherwise applicable for failing to deduct and withhold income taxes as required under this Subpart if, when determining whether withholding was required, the employer met either of the following conditions:

C. For purposes of this Section, an employee shall be considered present and performing employment duties within this state for a day if the employee performs more of the employee's employment duties in this state than in any other state during that day. Any portion of the day during which the employee is in transit shall not be considered in determining the location of an employee's performance of employment duties.