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Tax Facts Vol. 11, No. 3

Tax Facts Index

TAX FACTS NEWSLETTER

EAST BATON ROUGE PARISH

Department of Finance

Vol. 11,  No. 3

July 2000

LOCAL SALES AND USE TAX RATE INCREASE

On February 29, 2000, the School Board adopted an amendment to the Sales and Use Tax Ordinance levying an additional .06% tax effective July 1, 2000. This tax is applicable to taxable transactions in the City of Baton Rouge, Parish of East Baton Rouge, City of Baker, and City of Zachary. This rate increase is for a period of five years, July 1, 2000 through June 30, 2005. Proceeds from the .06% tax rate increase will be used for the purpose of improving discipline, providing for alternative education, and reducing truancy in public schools in East Baton Rouge Parish. Sales of food for home consumption, sales of prescription drugs, and medically related items are specifically exempt, as provided by law, from the .06% additional tax.

As a result, the local Sales and Use Tax rate in East Baton Rouge Parish will increase from 4.94% to 5% on July 1, 2000.

Contractors and sub-contractors that have entered into a written contract on a lump-sum or unit price basis or plan to do so prior to July 1, 2000, or within 90 days thereafter, should contact the Revenue Division at (225) 389-3084 regarding the application for an exemption certification.

The 5% sales tax shall be collected according to the following table:

PURCHASE PRICE

AMOUNT OF TAX

.01 - .09

.00

.10 - .29

.01

.30 - .49

.02

.50 - .69

.03

.70 - .89

.04

.90 - 1.09

.05

On each additional one ($1.00) dollar of purchase add five (5) cents tax.

Please note that the above tax bracket applies only to transactions that are taxable by this taxing jurisdiction and does not include taxes levied by the State of Louisiana.

Taxability of Rentals vs. Service

The January issue of the Louisiana Department of Revenue "TAX TOPICS" contained an article concerning the taxability of rentals versus service. This text is based on that article.

In determining whether a transaction is a taxable rental/lease or a non-taxable service, the degree, frequency, and purpose of contact that a person has with his property while the property is in service to another is important.

When the personal contact is continuous and for the purpose of providing a service to customers that cannot be accomplished for any period of time without the presence of the service personnel, the transaction will probably be considered a service transaction rather than a lease or rental transaction. Treatment of the transaction as a service will be applicable even when some part of the charge to the customer is determined by the rental value of the property used by the service personnel, provided that the control of the property at all times during the service transaction remains with the service personnel.

Alternatively, if the owner’s personnel contact the property only periodically while the property is in service to their customers, such as for the purpose of servicing or maintaining the property, the transactions will probably be treated as lease or rental transactions. In this case, separate charges to the customer by the owner or lessor for the delivery and setup of the property would not be taxable. However, charges for maintenance and service of the property, even when separately stated, would be taxable.

This position will become effective July 1, 2000, and includes, but is not limited to the following rentals: scaffolding, portable toilets, and construction barricades. For further information or to have questions addressed, please contact the Revenue Division at (225) 389-3084.

Tax Application Package for New Business Owners

You can now find all the information and forms you need to register your business for a sales tax and occupational license tax account number online. View Tax Information

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 third quarter of 2000:

For the
Month of

Tax Due
Date

Delinquent
Date

July 2000
August 2000
September 2000

August 1
September 1
 October 1

August 22
September 21
October 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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