Louisiana Sales and Use Tax Protest, Refund Claim, and Appeal — State and Local

LOUISIANA SALES AND USE TAX PROTEST, REFUND CLAIM, AND APPEAL

TABLE OF CONTENTS

1. Administrative Protest Letter — State (LDR)
2. Petition to Board of Tax Appeals — State Sales/Use Tax
3. Local Parish Sales Tax Protest — Uniform Local Sales Tax Code
4. Refund Claim — State and Local
5. Remote Seller / Wayfair Compliance Position
6. Verification
7. Certificate of Service
8. Louisiana Sales/Use Tax Practice Notes
9. Sources and References

1. ADMINISTRATIVE PROTEST LETTER — STATE (LDR)

[DATE]

Via Certified Mail, Return Receipt Requested

Office of Legal Affairs
Louisiana Department of Revenue
617 North Third Street
Post Office Box 4064
Baton Rouge, Louisiana 70821-4064

Re: Protest of Proposed / Final State Sales and Use Tax Assessment
Taxpayer: [TAXPAYER FULL LEGAL NAME]
LDR Account Number: [________________________________]
FEIN (last 4): [____]
Tax Periods: [BEGIN DATE] through [END DATE]
Letter ID / Notice Number: [________________________________]
Aggregate Tax, Penalty, and Interest: $[AMOUNT]

To Whom It May Concern:

Pursuant to La. R.S. § 47:1563 and La. R.S. § 47:1565, Taxpayer formally PROTESTS the captioned [Proposed Assessment / Notice of Assessment] of Louisiana state sales and use tax. Taxpayer further requests an informal conference with the audit supervisor and Office of Legal Affairs prior to any further action.

A. Grounds for Protest

Taxpayer disputes the captioned assessment on the following grounds (check all applicable):

☐ The transactions assessed are exempt from state sales and use tax pursuant to La. R.S. § 47:301(10)(______), § 47:305, § 47:305.1 et seq.;
☐ The transactions are not "sales at retail" within the meaning of La. R.S. § 47:301(10);
☐ The taxpayer is not a "dealer" within the meaning of La. R.S. § 47:301(4);
☐ The Department has incorrectly applied the use-tax credit for tax paid in another jurisdiction under La. R.S. § 47:303(A);
☐ The transactions involve isolated or occasional sales exempt under La. R.S. § 47:301(1);
☐ The Department has misapplied the manufacturing-machinery exclusion of La. R.S. § 47:301(3)(i);
☐ The transactions qualify for the resale exclusion under La. R.S. § 47:301(10)(c) and Taxpayer has obtained valid resale certificates;
☐ The Department's audit sample is statistically unsound and not representative;
☐ Some or all of the assessed periods are barred by the prescriptive period of La. R.S. § 47:1580;
☐ The Department has imposed penalties without basis under La. R.S. § 47:1602–§ 47:1604.1, and reasonable cause exists under La. R.S. § 47:1603;
☐ The assessment violates the Commerce Clause / Due Process Clause as applied;
☐ Other: [________________________________________________________].

B. Reservation of Rights

Taxpayer reserves all rights, including (i) the right to appeal any final Notice of Assessment to the Louisiana Board of Tax Appeals within sixty (60) days under La. R.S. § 47:1565; (ii) the right to pay under protest and seek refund under La. R.S. § 47:1576; (iii) confidentiality under La. R.S. § 47:1508; and (iv) all rights conferred by the Taxpayer Bill of Rights, La. R.S. § 47:15.

Respectfully submitted,

[________________________________]
[ATTORNEY OR REPRESENTATIVE NAME]
Louisiana Bar Roll / CPA License No. [____]
[FIRM]
[ADDRESS]
Telephone: [PHONE]
Email: [EMAIL]

Enclosure: LDR Form R-7006 (Power of Attorney)

2. PETITION TO BOARD OF TAX APPEALS — STATE SALES/USE TAX

LOUISIANA BOARD OF TAX APPEALS
STATE OF LOUISIANA

DOCKET NO. [_______________] (assigned by Board)

PETITION FOR REDETERMINATION (STATE SALES AND USE TAX)

NOW INTO COURT, through undersigned counsel, comes Petitioner [TAXPAYER NAME], who respectfully petitions this Honorable Board for redetermination of the Notice of Assessment of state sales and use tax issued by the Louisiana Department of Revenue, and represents:

A. Parties and Jurisdiction

1. Petitioner is a [Louisiana / foreign corporation / LLC / individual] with its principal place of business at [ADDRESS] and FEIN ending [____].

2. Respondent is the Secretary of the Louisiana Department of Revenue.

3. This Board has jurisdiction pursuant to La. R.S. § 47:1431 and § 47:1432.

4. The Notice of Assessment dated [DATE] asserts state sales and use tax, penalty, and interest in the aggregate amount of $[AMOUNT] for periods [BEGIN — END]. A copy is attached as Exhibit A.

5. This Petition is filed within sixty (60) calendar days of the date of the Notice of Assessment as required by La. R.S. § 47:1565.

B. Statement of Facts

[Narrative facts: nature of business, transactions audited, audit methodology, basis for adjustment.]

C. Grounds for Redetermination

(Identical structure to Section 1.A above — incorporate as appropriate.)

D. Prayer

WHEREFORE, Petitioner prays this Honorable Board:

• A. Set this matter for hearing;
• B. Render judgment redetermining the Assessment in Petitioner's favor;
• C. Cancel all penalties asserted;
• D. Award costs and any attorney's fees authorized by law;
• E. Grant such other relief as is just and proper.

[SIGNATURE / VERIFICATION / CERTIFICATE — see Sections 6 and 7]

3. LOCAL PARISH SALES TAX PROTEST — UNIFORM LOCAL SALES TAX CODE

[DATE]

Via Certified Mail, Return Receipt Requested

[NAME OF SINGLE COLLECTOR — e.g., Sheriff, Sales Tax Collector]
[NAME OF COLLECTION AUTHORITY — e.g., Jefferson Parish Sheriff's Office Sales Tax Division]
[ADDRESS]

Re: Protest of Local Sales and Use Tax Assessment
Taxpayer: [TAXPAYER NAME]
Parish/Jurisdiction: [PARISH NAME]
Local Account Number: [________________________________]
Notice/Letter ID: [________________________________]
Periods: [BEGIN — END]
Aggregate Tax, Penalty, and Interest: $[AMOUNT]

To Whom It May Concern:

Taxpayer formally PROTESTS the captioned local sales and use tax assessment pursuant to La. R.S. § 47:337.51 of the Uniform Local Sales Tax Code. Taxpayer requests an informal conference with the Collector or designee.

A. Grounds for Protest (Local)

Taxpayer disputes the captioned local assessment on the same grounds set forth in Section 1.A above, mutatis mutandis, as well as the following local-specific grounds:

☐ The transactions occurred outside the geographic boundaries of [PARISH] and are not subject to local tax under the parish ordinance;
☐ The transactions were sourced incorrectly under La. R.S. § 47:337.45 (sourcing rules) or under the parish ordinance;
☐ The Collector has imposed local tax on transactions for which only state-level tax is due (manufacturing exclusion partial application; food for home consumption exclusion);
☐ The Collector has assessed periods barred by the prescriptive period of La. R.S. § 47:337.67;
☐ The local rate applied is incorrect;
☐ The Collector has failed to credit local tax paid to another parish under La. R.S. § 47:337.86 (use-tax credit);
☐ Other: [________________________________________________________].

B. Reservation of Rights

Taxpayer expressly reserves the right to (i) appeal to the Louisiana Board of Tax Appeals within sixty (60) days of any final Notice of Assessment under La. R.S. § 47:337.51(A); (ii) pay under protest and file suit in the district court for the parish under La. R.S. § 47:337.63 within thirty (30) days; and (iii) seek refund under La. R.S. § 47:337.81.

Respectfully,

[________________________________]
[REPRESENTATIVE]
[CONTACT]

Enclosure: Power of Attorney

4. REFUND CLAIM — STATE AND LOCAL

A. Refund Claim — Cover Letter (State)

[DATE]

Louisiana Department of Revenue — Refund Section
Post Office Box 91017
Baton Rouge, Louisiana 70821-9017

Re: Claim for Refund of Overpayment of Sales/Use Tax
Taxpayer: [TAXPAYER NAME]
LDR Account Number: [________________________________]
Refund Amount Claimed: $[AMOUNT]
Periods: [BEGIN — END]

Pursuant to La. R.S. § 47:1621 and La. R.S. § 47:1623, Taxpayer hereby submits the enclosed Form R-20127, Claim for Refund of Overpayment, seeking refund of $[AMOUNT] in Louisiana state sales/use tax overpaid for the periods stated above.

B. Statutory Basis for Refund

The overpayment qualifies under La. R.S. § 47:1621(B) because (check applicable):

☐ The tax was overpaid due to a mathematical error on the face of the return or supporting documents (§ 1621(B)(1));
☐ The tax was overpaid because of a construction of the law contrary to the Secretary's at the time of payment (§ 1621(B)(2));
☐ The overpayment resulted from an error, omission, or mistake of fact of consequence to the determination of tax liability (§ 1621(B)(3));
☐ Other express statutory authority: La. R.S. § [______].

C. Factual Basis

[Detailed narrative: when tax was paid, why it was not owed, citing exemption / exclusion / sourcing rule / use-tax credit, etc.]

D. Documentation Enclosed

• Form R-20127 (signed and dated)
• Schedule of overpayments by period and transaction
• Copies of original invoices, bills of lading, exemption certificates, or other proof
• Copies of original sales/use tax returns as filed
• Power of Attorney (Form R-7006), if filed by representative

E. Interest on Refund

Pursuant to La. R.S. § 47:1624, Taxpayer requests interest on the refund from the date of payment to the date the refund is issued, at the rate prescribed by La. R.S. § 47:1601.

F. Reservation

If the Department denies all or part of this claim, Taxpayer reserves the right to file a Petition with the Louisiana Board of Tax Appeals within ninety (90) days of denial pursuant to La. R.S. § 47:1625.

Respectfully,

[________________________________]
[TAXPAYER OR REPRESENTATIVE NAME]
[CONTACT]

G. Local Multi-Parish Refund Note

For sales/use tax paid in multiple Louisiana parishes, Taxpayer may file a single multi-parish claim through the Louisiana Uniform Local Sales Tax Board pursuant to La. R.S. § 47:337.101.1 and La. Admin. Code tit. 72, § I-111. The multi-parish form and process are available at lulstb.com.

5. REMOTE SELLER / WAYFAIR COMPLIANCE POSITION

A. Statement Regarding Remote-Seller Status

Taxpayer [is / is not] a "remote seller" as defined by La. R.S. § 47:301(4)(m)(i), having [no / a] physical presence in Louisiana during the audit periods.

B. Economic-Nexus Threshold (La. R.S. § 47:340.1)

For each calendar year within the audit period, Taxpayer's Louisiana retail sales were:

Threshold note (post-Wayfair, post-Act 375 of 2023): A remote seller has economic nexus with Louisiana when, in the current or previous calendar year, the seller's Louisiana retail sales exceed $100,000. The 200-separate-transactions alternative threshold was repealed effective August 1, 2023. For periods on or before July 31, 2023, either prong (the $100,000 prong OR the 200-transaction prong) created nexus. La. R.S. § 47:340.1(B); La. Act 375 of 2023.

C. Marketplace Facilitator Position

Where applicable, Taxpayer asserts that sales made through [MARKETPLACE NAME] are properly attributable to the marketplace facilitator under La. R.S. § 47:340.1(H), and Taxpayer should not be liable for tax already collected and remitted by the marketplace facilitator.

D. Centralized Collection through Remote Sellers Commission

Where Taxpayer qualifies as a remote seller, all Louisiana state AND local sales/use tax obligations are administered by the Louisiana Sales and Use Tax Commission for Remote Sellers under La. R.S. § 47:339. No separate parish-by-parish registration is required for qualifying remote sellers. This centralized treatment does NOT extend to sellers with Louisiana physical presence, who must register and file with each affected parish collector separately.

E. Constitutional Reservation

Taxpayer expressly reserves all challenges under the Commerce Clause, Due Process Clause, and South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018), including challenges based on lack of substantial nexus, undue burden, and discriminatory treatment of interstate commerce.

6. VERIFICATION

STATE OF LOUISIANA

PARISH OF [PARISH]

BEFORE ME, the undersigned Notary, personally came and appeared [TAXPAYER OR OFFICER NAME], who, after being duly sworn, did depose and say that he/she has read the foregoing and that the factual allegations contained therein are true and correct to the best of his/her knowledge, information, and belief.

[________________________________]
[AFFIANT NAME AND TITLE]

Sworn and subscribed before me this [____] day of [_______________], 20[____].

[________________________________]
Notary Public

7. CERTIFICATE OF SERVICE

I hereby certify that on this the [____] day of [_______________], 20[____], a copy of the foregoing was served upon the appropriate state and/or local taxing authority by [U.S. Mail / certified mail, return receipt requested / electronic service] as follows:

• Secretary, Louisiana Department of Revenue, P.O. Box 201, Baton Rouge, LA 70821-0201
• [LOCAL COLLECTOR — NAME AND ADDRESS]
• Office of Legal Affairs, LDR, 617 N. Third Street, Baton Rouge, LA 70802

[________________________________]
[ATTORNEY/REPRESENTATIVE NAME]

8. LOUISIANA SALES/USE TAX PRACTICE NOTES

• Three-track administration. Louisiana sales and use tax is uniquely fragmented. A single transaction may be subject to STATE tax (LDR), LOCAL tax (parish single collector), and — for qualifying remote sellers — centralized collection through the Sales and Use Tax Commission for Remote Sellers. Each track has its own forms, deadlines, and forums. Tax counsel must coordinate across all three.
• Local parish separation. Louisiana law requires a "single collector" of local sales tax in each parish (La. R.S. § 47:337.13.1), but there are 60+ such collectors statewide — often the sheriff, the school board, or a consolidated authority. A statewide audit can produce dozens of separate local notices, each with its own 60-day appeal window.
• Unified Board jurisdiction. Despite the fragmented administration, the Louisiana Board of Tax Appeals has jurisdiction over BOTH state and local sales-tax disputes (La. R.S. § 47:337.51(A)(3); § 47:1431 et seq.). This is unusual nationally and offers a single forum advantage.
• State assessment deadlines (jurisdictional). 60 days from Notice of Assessment to appeal to the Board (La. R.S. § 47:1565); 30 days from payment under protest to sue in 19th JDC (La. R.S. § 47:1576).
• Local assessment deadlines (jurisdictional). 60 days from local Notice of Assessment to appeal to the Board (La. R.S. § 47:337.51); 30 days for payment under protest with district-court suit in the parish (La. R.S. § 47:337.63).
• Refund prescriptive period. Three years from December 31 of the year of payment, or one year from payment if the latter is later, for state refunds (La. R.S. § 47:1623). Local refund claims under La. R.S. § 47:337.81 follow analogous timing — verify each parish's local ordinance for variations.
• Remote seller threshold ($100K only post-8/1/2023). Be precise about which threshold applied in which year. For periods before August 1, 2023, EITHER $100,000 OR 200 separate transactions created nexus. For periods on or after August 1, 2023, ONLY the $100,000 retail-sales threshold applies (Act 375 of 2023 repealed the transaction-count prong).
• Marketplace facilitators. La. R.S. § 47:340.1(H) (and parallel local provisions) shifts collection responsibility to qualifying marketplace facilitators. Verify whether the marketplace at issue is registered and collecting; if so, the seller's direct sales — not the marketplace sales — are the relevant nexus measurement.
• Use tax credit. Tax legitimately paid to another state on the same transaction is creditable against Louisiana use tax under La. R.S. § 47:303(A). Document the foreign tax paid carefully.
• Penalties and waivers. Louisiana imposes failure-to-file (5%/month up to 25%), failure-to-pay (0.5%/month), negligence (5%), and fraud (50%) penalties. La. R.S. § 47:1602–§ 47:1604.1. Waivers are discretionary under La. R.S. § 47:1603 (state) and § 47:337.70 (local).
• Interest on overpayment. Refunds bear interest under La. R.S. § 47:1624 at the rate prescribed by § 47:1601 — typically the federal short-term rate plus 3%.
• 2025 reform note. Act 11 of the 2024 Third Extraordinary Session and related legislation made significant changes to Louisiana sales tax base and rate effective January 1, 2025. Verify rates and base inclusions for the period at issue before relying on prior-year guidance.

9. SOURCES AND REFERENCES

• La. R.S. Title 47 (Revenue and Taxation): https://www.legis.la.gov/legis/Laws_Toc.aspx?folder=121&title=47
• La. R.S. § 47:301 (definitions): https://law.justia.com/codes/louisiana/revised-statutes/title-47/
• La. R.S. § 47:339 (Remote Sellers Commission): https://law.justia.com/codes/louisiana/revised-statutes/title-47/rs-47-339/
• La. R.S. § 47:340.1 (economic nexus): https://law.justia.com/codes/louisiana/revised-statutes/title-47/
• La. R.S. § 47:1621 (refund of overpayments)
• Louisiana Department of Revenue: https://revenue.louisiana.gov/
• Louisiana Sales and Use Tax Commission for Remote Sellers: https://remotesellers.louisiana.gov/
• Louisiana Uniform Local Sales Tax Board (multi-parish refunds): https://lulstb.com/
• Louisiana Board of Tax Appeals: http://labta.louisiana.gov/
• LDR Form R-20127 (Claim for Refund of Overpayment): https://dam.ldr.la.gov/taxforms/20127(5_23)F.pdf
• LDR Form R-1117 (Consumer Use Tax Refund): https://dam.ldr.la.gov/taxforms/1117-1-25-F.pdf
• South Dakota v. Wayfair, Inc., 138 S. Ct. 2080 (2018)
• Pollock v. Energy Corp. of America, 99-1023 (La. App. 1 Cir. 1999) (sales-tax sourcing)
• Louisiana Association of Tax Administrators: https://lataonline.org/

Disclaimer: This template is provided for informational purposes only and does not constitute legal advice. Louisiana sales and use tax controversy practice requires coordination across state, local-parish, and (for qualifying remote sellers) the Sales and Use Tax Commission for Remote Sellers. Each track imposes independent jurisdictional deadlines. An attorney licensed in Louisiana must review and customize this template before filing. Verify all current statutory citations, rates, and forms — Louisiana sales-tax law has been amended substantially in 2023, 2024, and 2025.