On June 18, 2022, the Louisiana governor signed three acts into law that aim at giving the Louisiana Sales and Use Tax Commission for Remote Sellers more authority and centralizing sales tax in the state. S.B. 235, effective January 1, 2023, stated that the Commission will develop a single electronic return for all the state’s sales and use taxes. The Commission will also “[h]ave the authority to enter into contracts with collectors of local sales and use tax and state sales and use tax for the collection of tax from qualifying nonremote sellers.” They will also provide some administration, collection, and payment requirements in accordance with federal law for the collection of sales and use tax for nonremote sellers. Lastly, there will be a fiscal agent put in place for nonremote sales and use tax remittances. S.B. 95 focuses on audits in Louisiana. Beginning July 1, 2023, local tax collectors have to provide notice of their intent to audit that also “advise[s] the taxpayer that the taxpayer may request a multi-parish audit.” Beginning July 1, 2022, Louisiana implemented the “multi parish audit program” which is available for qualifying taxpayers (qualifications may be found in S.B. 95). S.B. 244, effective August 1, 2022, enacted uniform reporting for collectors: “schedule for audit reports for all entities that serve as the single sales and use tax collector for all taxing authorities within a parish that are compensated based on the cost of collection, that requires the reporting of information to provide a more complete and accurate understanding of how local sales and use taxes are collected and disbursed to local taxing authorities and the actual cost of collecting local sales and use taxes by collectors.” The reporting requirements may be found in S.B. 244. (Louisiana Senate, S.B. 235, 95, and 244, first effective date of July 1, 2022)