Louisiana HB1039 amends local sales and use tax audit procedures, including random selection of taxpayers for audit and restrictions on targeted.

Louisiana HB1039 amends the state's local sales and use tax audit procedures. The bill requires local tax collectors to select taxpayers for audit through random selection, except in cases where there is a reasonable basis to believe that the taxpayer has failed to properly collect, accrue, report, or remit sales and use taxes. It also mandates that collectors obtain approval from the appropriate commission or governing board before initiating an audit.

Louisiana HB1039 amends local sales and use tax audit procedures, including random selection of taxpayers for audit and restrictions on targeted.

Louisiana HB1039 amends the state's local sales and use tax audit procedures. The bill requires local tax collectors to select taxpayers for audit through random selection, except in cases where there is a reasonable basis to believe that the taxpayer has failed to properly collect, accrue, report, or remit sales and use taxes. It also mandates that collectors obtain approval from the appropriate commission or governing board before initiating an audit.