Louisiana Administrative Code Title 72 - UNIFORM LOCAL SALES TAX
Here’s an updated overview of Louisiana Administrative Code – Title 72: Uniform Local Sales Tax, current as of September 2024:
🧭 Scope & Structure
Title 72 establishes a uniform administrative framework for local sales and use taxes in Louisiana, under the authority of the Louisiana Uniform Local Sales Tax Board (LULSTB) and pursuant to R.S. 47:337.1 et seq. (lulstb.com). The code primarily consists of Part I – General Provisions, organized into several chapters:
Chapter 1: Administrative Procedures
Covers procedures like voluntary disclosure agreements (§105), claims for refunds (§111), and audit protocols (§119) (wwwcfprd.doa.louisiana.gov).
Chapter 5: Tax on Storage of Property
Addresses taxation on goods stored within jurisdictional boundaries (§§I‑501–I‑507) (law.cornell.edu).
📘 Key Chapters & Highlights
1. Administrative Procedures (Chapter 1)
Voluntary Disclosure (§105):
Businesses with undisclosed local sales/use tax liabilities can enter agreements to file past liabilities for the previous 3 calendar years plus the current year. Penalties are waived if conditions are met .
Refund Claims (§111):
Establishes filing requirements—written in English, signed, and supported by detailed schedules. Denials or non-responses may be appealed to the Board of Tax Appeals after one year (wwwcfprd.doa.louisiana.gov).
Audit Protocols (§119):
Defines auditors’ authority (collectors or private auditors) to review taxpayer records. Requires confidentiality and due-process standards during audits (sbp.sos.la.gov).
2. Storage Tax (Chapter 5)
Applicable when title or possession of tangible personal property transfers within a local jurisdiction. Sections cover purpose, taxable transactions, “comes to rest” rules, and title/possession transfers (law.cornell.edu).
🔧 Oversight & Governance
Uniformity & Board Authority:
The LULSTB—established by Act 274 (2017)—promotes streamlined local tax administration, unified forms, education, multi-parish auditing, private letter rulings, and voluntary disclosures (house.louisiana.gov).
Relationship to State Rules:
Local-only regulations are codified in Title 72, whereas statewide sales tax regulations fall under Title 61. Certain exemptions apply differently between state and local jurisdictions, requiring explicit local adoption (doa.la.gov, lulstb.com).
🧾 Practical Summary
Title 72 ensures local governments follow consistent procedures regarding:
Registration, filing, and remittance
Voluntary disclosure of delinquent taxes
Refund claims and appeals
Audit standards and confidentiality
Special rules for tangible property storage
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