Louisiana Revised Statutes Tit. 47, § 309. Dealers required to keep records

A. (1) Every dealer required to make a report and pay any tax pursuant to this Chapter shall keep and preserve suitable records of the sales, purchases, or leases taxable pursuant to this Chapter, and other books of accounts as may be necessary to determine the amount of tax due hereunder, and other information as may be required by the secretary; and each dealer shall secure, maintain, and keep, until the taxes to which they relate have prescribed, a complete record of tangible personal property or digital products received, used, sold at retail, distributed, or stored, leased, or rented, within this state by the dealer, together with invoices, bills of lading, and other pertinent records and papers as may be required by the secretary for the reasonable administration of this Chapter, and a complete record of all sales or purchases of services taxable pursuant to this Chapter until the taxes to which they relate have prescribed.

(2) These records shall be open for inspection to the secretary at all reasonable hours.

(3) The secretary is authorized to require all dealers who take deductions on their sales tax returns for total sales under the minimum taxable bracket prescribed by him pursuant to R.S. 47:304 to support their deductions by keeping written or printed detailed records of said sales in addition to their usual books and accounts.