Louisiana establishes multi-parish audit program

As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.

Taxpayers must file in at least three parishes to request a multi-parish audit. They also must not have been issued a jeopardy assessment or be under a current audit or litigation. Taxpayers must also agree to suspend the limitations period.

The board will provide for the confidentiality of taxpayer information.

Prior to this, a taxpayer would be audited by each individual parish. This provides the establishment of a multi-parish audit program for qualified taxpayers in Louisiana. The multi-parish audit program creates more uniformity among parishes with regards to sales tax audits and should facilitate consistent taxability treatment between parishes involved. The board will select, compensate, and bind multi-parish auditors to audit procedures required by the board.

If you are a Louisiana taxpayer who qualifies for a multi-parish audit and have been contacted by parishes for an examination, consider the benefits of using the new audit option and notify the board within thirty days of issuance of notice of audit that you would like to request a multi-parish audit.

(Louisiana State Legislature, 2022 LA S 95 , Enacted, (Jun. 23, 2022)

Posted on August 11, 2022