ADMINISTRATIVE SUBPOENA AND

SUBPOENA DUCES TECUM FOR RECORDS ONLY DEPOSITION

To:TARGET CORPORATION OF MINNESOTA

Through Its Registered Agent:

Through its Registered Agent for Service of Process in Louisiana:

CT Corporation System

3867 Plaza Tower Drive

Baton Rouge, LA 70816

Re: Appearance of custodian of records and company representative(s), and production of books, records, papers, accounts, or documents pertaining to the tax period January 1, 2014– June 30, 2017

Served via certified mail: 7016 0600 0000 5966 9788

Pursuant to the provisions of La. R.S. 47:337.40; La. R.S. 47:337.41; La. R.S. 47:1545 and La. R.S. 47:2841, the Vermilion Parish School Board, through Its Sales & Use Tax Department (the “Collector”), herebyorders and commandsthe custodian of business records for TARGET CORPORATION OF MINNESOTA(“Dealer”) and the representative(s) ofDealer most knowledgeable about the following topics:

  • Dealer’s corporate structure;
  • Dealer’s location and travel of employees;
  • Dealer’s location and nature of property owned by it;
  • Dealer’s use, location and travel of independent contractors and the various activities performed by Dealer’s independent contractors;
  • Dealer’s and any and all independent contractor’s solicitation and sales activities throughout the State of Louisiana, and
  • The various type(s) of transactions and location(s) of operation engaged in by Dealer and Dealer’s independent contractors during the tax period referred to herein above

to personally appear on the 14THday of November, 2017 at 1:30p.m. at 5500 Hilton Ave., Baton Rouge, LA 70808to answer any and all questions pertinent to the topics above and the Lafourche Parish Collector’s sales and use tax compliance audit and investigation of Dealer.

Pursuant to the provisions of La. R.S. 47:337.40; La. R.S. 47:337.41; La. R.S. 47:1545 and La. R.S. 47:2841, the Collector hereby orders and commandsDEALERto personally appear on the 14THday of November, 2017 at 1:00 p.m. and to produce at 5500 Hilton Ave., Baton Rouge, LA 70808:

Electronic and/or hard copies of the true, correct and complete documents enumerated on Exhibit “A” attached hereto in the possession, custody or control of Dealer, or any and all of Dealer’s agents, representatives, accountants, attorneys, employees, independent contractors, successors, assigns, or consultants, for the entire tax period referred to herein above.

Failure to comply with this Administrative Subpoena and Subpoena DucesTecum for Records Only Deposition shall invoke the provisions of La. R.S. 47:337.43; La. R.S. 47:337.61, and La. R.S. 47:1408.

This Administrative Subpoena and Subpoena DucesTecum for Records Only Deposition was ordered by Amanda H. Granier, Sales Tax Collector, Lafourche Parish School Board, through Its Sales & Use Tax Dept., the single sales and use tax collector for all taxing authorities in Lafourche Parish, Louisiana, on this 21th day of September, 2017.

______

Amanda H. Granier

Lafourche Parish Sales & Use Tax Dept.

Exhibit “A”

The records below should be obtained for the audit period of 1-1-14 to 6-30-17

  • Chart of Accounts
  • Year-end financial statements
  • Trial balances by year
  • General Ledger Details
  • Federal Income Tax Returns
  • State of Louisiana Income Tax Returns
  • State of Louisiana Sales/Use Tax Returns
  • Parish Sales/Use Tax Returns
  • All reports and supporting documentation used to file Sales/Use Tax Returns
  • Detailed Sales Journals
  • Sales Invoices/receipts
  • Credit Memos
  • Customer Exemption Certificates
  • Documentation supporting returns/exchanges
  • Shipping documentation
  • Contracts/agreements with shipping/delivery service providers
  • Listing of all products sold with product coding key
  • Sales contracts