Louisiana legislation · 2026 Regular Session
Louisiana HB1039: TAX/SALES-USE, LOCAL: Provides for local sales and use tax audit procedures (EN SEE FISC NOTE LF RV See Note)
Status: Signed into law, June 2, 2026
What the bill says
An act To amend and reenact R.S. 47:337.26(D)(1)(introductory paragraph), 337.28.1(A), 337.69(A), and 337.70(C)(3) and to enact R.S. 47:337.26(D)(1)(g), 337.26.1, 337.28(E), and 337.67(E) and (F), relative to local sales and use tax audit procedures; to require random selection of taxpayers for audits; to provide for exceptions to the random selection requirements in certain circumstances; to require prior approval of audits; to provide for documentation request requirements in connection with certain audits; to provide for arbitrary assessments…
From the introduced text:
AN ACT To amend and reenact R.S. 47:337.26(D)(1)(introductory paragraph), 337.28.1(A), 337.69(A), and 337.70(C)(3) and to enact R.S. 47:337.26(D)(1)(g), 337.26.1, 337.28(E), and 337.67(E) and (F), relative to local sales and use tax audit procedures; to require random selection of taxpayers for audits; to provide for exceptions to the random selection requirements in certain circumstances; to require prior approval of audits; to provide for documentation request requirements in connection with certain audits; to provide for arbitrary assessments; to prohibit a collector from executing a waiver of the prescriptive period as a condition of concluding an audit; to provide for interest on unpaid taxes; to provide for penalties for failure to make a timely return; and to provide for related matters. Be it enacted by the Legislature of Louisiana: Section 1. R.S. 47:337.26(D)(1)(introductory paragraph), 337.28.1(A), 337.69(A), and 337.70(C)(3) are hereby amended and reenacted and R.S. 47:337.26(D)(1)(g), 337.26.1, 337.28(E), and 337.67(E) and (F) are hereby enacted to read as follows: §337.26. Contracts for purposes relating to collection of sales and use taxes * * * D.(1) Prior to initiating an examination or audit of a taxpayer, the local collector shall provide notice of the intent to audit which shall be sent by certified mail to the taxpayer at the taxpayer's last known address. Such The notice shall: * * * Page 1 of CODING: …