The Board of Tax Appeals was created in 1937. It is an independent state agency that adjudicates disputes concerning taxes, certain permits and fees, or any state tax law. Beginning in 2014, the Legislature expanded the Board’s jurisdiction to include local sales and use tax cases.
The Board appoints employees, including a Secretary-Clerk who serves as custodian of its files and records. The Board is authorized to hold hearings and conduct investigations anywhere in the State.
The Board can administer oaths and issue subpoenas, as well as take affidavits. The Board also must follow the same rules of evidence as Louisiana's district courts, but is authorized to set its own procedural rules. A case may be presented to the Board by a CPA, Attorney, or directly by a taxpayer.
Beginning in 2014, the Board is comprised of three (3) attorney members appointed by the Governor. At least two board members shall have experience in tax law (CPA, LLM in Tax, Board Certification, or past service as a Judge). At least one of these two board members shall be certified as a Tax Law Specialist by the Louisiana Board of Legal Specialization. The board members serve staggered fixed terms of four years.
From 1984-2014, the Board was comprised of three (3) members appointed by the Governor who are qualified electors of the state. The Board Members were subject to Senate confirmation, and served at the pleasure of the Governor.
Historically, the Board was comprised of three (3) members appointed by the Governor to serve fixed six (6) year terms. Two (2) members were originally required to be Louisiana Attorneys and one (1) member was a Louisiana CPA. Before 1977, the Board picked its own Chairperson.
The Board previously had jurisdiction over liquor and beer permits.
The Board is an independent quasi-judicial entity that comprises three attorney members who are tax law experts appointed by the governor and confirmed by the Senate.
It is our top priority to provide taxpayers with an equitable, expeditious, and cost effective forum for the review of their appeals.
The Board hears and decides appeals filed by taxpayers who have received adverse decisions from the Louisiana Department of Revenue or a Local Sales Tax Collector. The Board is not involved with property taxes.