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Tax Facts Vol. 10, No. 4
Tax Facts Index

 

TAX FACTS NEWSLETTER

EAST BATON ROUGE PARISH

Department of Finance

Vol. 10,  No. 4

October 1999

New Law Affects Sales and Use Taxes

The Louisiana Legislature, during its 1999 regular session, enacted several important changes to state law affecting
local sales and use taxes.  One of the most important was Act 1266 which provided an exclusion from local sales and
use tax for all tangible personal property purchased for the purpose of being leased or rented.  The legislation provides
for the following phase-in of the exclusion:

  • Beginning July 1, 1999 and ending June 30, 2000, one-fourth (1/4) of the sales or cost price is excluded.

  • Beginning July 1, 2000 and ending June 30, 2001, one-half (1/2) of the sales or cost price is excluded.

  • Beginning July 1, 2001 and ending June 30, 2002, three-fourths (3/4) of the sales or cost price is excluded.

  • Beginning July 1, 2002, purchases of tangible personal property for lease or rental purposes will be totally
    excluded from sales and use tax.

The act also provides a tax credit for sales and use taxes paid if there is a waiver of the homestead exemption.

Your Monthly Sales and Use Tax Report:  Have You Used the Proper Column?

The City-Parish Revenue Division is the sales and use tax collecting authority for all local political subdivisions in East Baton Rouge Parish that levy a sales and use tax.  These taxes are distributed to governmental agencies on the basis of information supplied by taxpayers on their monthly tax reports.  The correct column on the report must be used to properly indicate the jurisdiction that is entitled to the tax being remitted.  Following is an explanation of when you should use one or more of the four columns that appear on the report:

COLUMN A Use this column to report tax information that relates to the City of Baton Rouge.
COLUMN B

Use this column to report data that relates to the unincorporated areas of the Parish of East
Baton Rouge.  (Areas outside the City limits of the cities of Baton Rouge, Baker, and Zachary).

COLUMN C Use this column to report data that relates to the City of Baker.
COLUMN D Use this column to report data that relates to the City of Zachary.

Taxpayers must maintain suitable records in order to be able to determine the taxing jurisdiction(s) in which sales and/or use tax obligations were incurred.  For example, a retail dealer who delivers products sold must maintain records as to where deliveries were made.

Following are some examples of transactions involving retail sales and related deliveries, along with instructions concerning the proper column(s) in which to report the transactions:

TRANSACTION PROPER COLUMN (S)
   
Dealer's retail sales business is physically located inside the City of Baton Rouge and no merchandise is delivered. Taxpayer should use COLUMN A - CITY OF BATON ROUGE.
Dealer's repair business is physically located in the City of Baton Rouge and, in addition to repair services performed at the business location, repairs are also performed at XYZ Chemical Company located in the unincorporated region of the Parish of East Baton Rouge. Taypayer should use COLUMN A for repairs performed at dealer's location and COLUMN B for repairs performed in the unincorporated areas of the parish.
Dealer's retail sales business is physically located in Baker, and merchandise is delivered into Zachary and unincorporated areas in the Parish of East Baton Rouge. Taxpayer should use COLUMN B for merchandise delivered into unincorporated parish locations, COLUMN C for sales made at physical location in Baker, and COLUMN D for merchandise delivered into Zachary.
Dealer's business is not physically located anywhere in East Baton Rouge Parish, but merchandise is delivered to businesses or residents in Baton Rouge, Baker, Zachary, and unincorporated areas of the Parish. Taxpayer should use COLUMN A for merchandise delivered into Baton Rouge, COLUMN B for merchandise delivered into unincorporated areas of the Parish, COLUMN C for merchandise delivered into Baker, and COLUMN D for merchandise delivered into Zachary.

Sales Tax Due Dates

Following are the sales tax due dates for the fourth quarter of 1999:

For the Month of

Tax Due Date Delinquent Date
October 1999 November 1 November 23
November December 1 December 21
December January 1, 2000 January 21, 2000

Returns bearing a U.S. postmark on or after the above delinquent dates will be assessed penalty, interest, and loss of vendor's compensation. Remember to mail your return early.

Need Help?

Taxpayers may call the Revenue Division to receive assistance at the following telephone numbers between the hours of 8:00 a.m. and 5:00 p.m., Monday - Friday.

Sales/Use Tax (225) 389-3084
Sales/Use Tax Fax (225) 389-5369
Occupational License Tax (225) 389-3278
Occupational License Tax Fax (225) 389-8704

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