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LouisianaHB 10392026 Regular SessionHouseWALLET

TAX/SALES-USE, LOCAL: Provides for local sales and use tax audit procedures (EN SEE FISC NOTE LF RV See Note)

Sponsored By: Daryl Andrew Deshotel (Republican)

Signed by Governor

Revenue and Fiscal AffairsWays and Means

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Bill Overview

Analyzed Economic Effects

2 provisions identified: 2 benefits, 0 costs, 0 mixed.

Local taxpayers get interest and penalty relief

Louisiana taxpayers and local collectors can agree in writing to pause the legal time limit before it expires. Both sides can also agree to pause added interest or late penalties on unpaid sales and use taxes during that pause. Interest otherwise remains due from the tax’s due date until payment and is enforced like the tax. Collectors can collect interest with the tax or in a separate action; interest relief is limited to the agreement exception. Failure-to-file penalties do not apply when taxpayers sign both a time-limit waiver and an agreement to pause added late penalties. Those penalties also do not apply when taxpayers pay the amount due under protest. Another exception covers taxpayers who enter an installment agreement with the department and keep meeting its terms.

Stronger audit protections for local taxpayers

Louisiana local tax collectors must send notice before starting a sales or use tax audit or examination. The notice must arrive by certified mail at the taxpayer’s last known address and explain that waiving the legal time limit is voluntary. Before issuing an estimated assessment, collectors must give dealers a written request listing all books, records, papers, vouchers, accounts, and documents sought. An estimated assessment issued without the required written steps is treated as arbitrary under state law.

Sponsors & Cosponsors

Sponsor

  • Daryl Andrew Deshotel

    Republican • House

Cosponsors

There are no cosponsors for this bill.

Roll Call Votes

All Roll Calls

Yes: 146 • No: 0

Senate vote • 5/25/2026

Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

Yes: 36 • No: 0

House vote • 5/7/2026

Read third time by title, amended, roll called on final passage, yeas 98, nays 0. Finally passed, title adopted, ordered to the Senate.

Yes: 98 • No: 0

House vote • 5/5/2026

Reported with amendments

Yes: 12 • No: 0

Actions Timeline

  1. Signed by the Governor. Becomes Act No. 691.

    6/2/2026House

  2. Effective date: 08/01/2026.

    6/2/2026House

  3. Sent to the Governor for executive approval.

    5/27/2026House

  4. Received from the Senate without amendments.

    5/26/2026House

  5. Enrolled and signed by the Speaker of the House.

    5/26/2026House

  6. Signed by the President of the Senate.

    5/26/2026Senate

  7. Rules suspended. Read by title, passed by a vote of 36 yeas and 0 nays, and ordered returned to the House. Motion to reconsider tabled.

    5/25/2026Senate

  8. Rules suspended. Reported favorably. Rules suspended. Read by title and referred to the Legislative Bureau.

    5/19/2026Senate

  9. Reported without Legislative Bureau amendments. Read by title and passed to third reading and final passage.

    5/19/2026Senate

  10. Read second time by title and referred to the Committee on Revenue and Fiscal Affairs.

    5/12/2026Senate

  11. Received in the Senate. Read first time by title and placed on the Calendar for a second reading.

    5/11/2026Senate

  12. Read third time by title, amended, roll called on final passage, yeas 98, nays 0. Finally passed, title adopted, ordered to the Senate.

    5/7/2026House

  13. Read by title, amended, ordered engrossed, passed to 3rd reading.

    5/6/2026House

  14. Scheduled for floor debate on 05/07/2026.

    5/6/2026House

  15. Reported with amendments (12-0).

    5/5/2026House

  16. Read by title, under the rules, referred to the Committee on Ways and Means.

    3/31/2026House

  17. Read by title. Lies over under the rules.

    3/30/2026House

Bill Text

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