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Tax Facts Vol. 11, No. 2

Tax Facts Index

TAX FACTS NEWSLETTER

EAST BATON ROUGE PARISH

Department of Finance

Vol. 11,  No. 2

April 2000

SALES TAX ON REPAIR SERVICES

Some repair dealers may not be aware of the proper tax treatment of repair services performed in this Parish.  Following is a discussion of the taxable status of repairs to tangible personal property and real property.

Tangible Personal Property

All charges for repairs, including parts, labor, travel, etc., are taxable. This applies whether the repair work occurs on or off the owner's premises.

Examples of tangible personal property include automobiles, clothing, computers, watches, furniture, jewelry, shoes, tires, motors, televisions, radios, washers, dryers, refrigerators, office equipment, and all similar movable property. Also included are movable machinery, appliances, and equipment which have been declared immovable. Article 467 of the Louisiana Civil Code describes procedures for declaring property immovable.

Various components of real property may be taxed as tangible personal property. These are described in the section below on real property.

All repairs performed within this Parish are taxable in this Parish, even if the repaired property is delivered to a customer in another parish or another state. The repair dealer must collect sales tax from the customer and remit it to the Revenue Division.

Repair services performed outside of this Parish are not taxable in this Parish. The repair dealer must collect the sales tax from the customer and remit it to the jurisdiction where the repair is performed.

Repair dealers repairing tangible personal property may use an exemption certificate when purchasing parts and materials that will become a part of the article repaired. These parts and materials are exempt from sales tax, provided a resale exemption certificate is given to the vendor. Supplies which are consumed in the process of performing repair services, without becoming a part of the articles repaired, are taxable. The repair dealer must pay the tax to the vendors when purchasing these supplies.

Real Property

Repair services performed on real property at the owner's premises are not taxable. This includes repairs to buildings or its component parts such as plumbing, heating, air conditioning, and electrical equipment. Items that cannot be removed without substantial damages to the item or to the property to which it is attached are considered real property. Article 466 of the Louisiana Civil Code describes such property. For real property, the repair dealer must pay the sales or use tax on the materials and parts purchased.

Any property removed from the owner's premises is considered to be tangible personal property. Items that can be removed without substantial damages to the item or to the property to which it is attached are considered tangible personal property. As such, they are taxable whether repaired on or off the owner's premises.

Tax Seminar

The City-Parish Department of Finance will host a tax seminar on Friday, August 18, 2000.  This seminar will address the issue of use tax and general issues concerning sales tax.   Representatives from the State of Louisiana-Department of Revenue, Ascension Parish Tax Authority, Livingston Parish School Board, and West Baton Rouge Parish will also be in attendance.  If you have a question or topic concerning sales/use tax that you would like discussed at the seminar, you may fax it to Steve Thomas, Assistant Revenue Manager, or send him an e-mail at sthomas@brgov.com.  The registration deadline for the seminar is August 4, 2000.  There is no charge for the seminar and seating is limited, so please register early.

DATE:

August 18, 2000

TIME:

9:00 a.m. to 12 Noon

PLACE:

Pennington Biomedical Research Foundation

 

6400 Perkins Road

 

Baton Rouge, LA  70808

REGISTRATION DEADLINE:

August 4, 2000

PHONE:

(225) 389-3084

FAX:

(225) 389-5369

Sales Tax Due Dates

Following are the sales tax due dates for the second quarter of 2000:

For the
Month of

Tax Due
Date

Delinquent
Date

April 2000
May
June

May 1
June 1
 July 1

May 23
June 21
July 21

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.

Taxpayer Topics

The Tax Facts Newsletter is issued quarterly by the Department of Finance/Revenue Division to provide information concerning developments and policies regarding the collection of local sales tax within East Baton Rouge Parish.

City of Baton Rouge - Department of Finance
P. O. Box 2590
Baton Rouge, LA  70821-2590
ATTENTION:  Steve Thomas, Assistant Revenue Manager
or send e-mail to sthomas@brgov.com

Need Assistance?

If you need assistance, help is just a phone call away.   Taxpayers may call the Revenue Division and speak with a member of our staff at the following telephone numbers between the hours of 8 a.m. and 5 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

Business License and Permit Office

(225) 389-3278


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