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Tax Facts Vol. 12, No. 2

Tax Facts Index

TAX FACTS NEWSLETTER

EAST BATON ROUGE PARISH

Department of Finance

Vol. 12,  No. 2

April 2001

CONSOLIDATED FILING

If your company operates five or more branches or businesses within the borders of East Baton Rouge Parish, you may be eligible for consolidated filing, whereby only one sales tax return will be filed for all locations. In order to be considered for consolidated filing, the following conditions must be met:

  1. Sales must be separated between the City, Parish, Baker, and Zachary by using the appropriate column(s) on the sales tax report.
  2. A Lotus 1-2-3 or Excel spreadsheet (or suitable substitute approved by the Department of Finance) must be submitted with the consolidated return, which backs up the data presented on the sales tax report.
  3. Participating companies must be willing and able to wire transfer all taxes, interest, and penalties owed to the City of Baton Rouge and Parish of East Baton Rouge.

Those companies/persons interested in consolidated filing should send a written request addressed to the attention of Ronnie Pierce of the City-Parish Finance Department/Revenue Division. If approved for consolidation, you or your company will be contacted to obtain necessary banking information and to notify you of a start date.

Manufacturers' Coupons

When a customer presents a manufacturer’s coupon to a retail dealer, which is redeemable by the retail dealer for the amounts stated on the coupon, the sales tax should be charged on the "sales price" before the deduction of the coupon discount. In this case, the total "sales price" is not reduced by the acceptance of the coupon. The dealer receives a portion of the "sales price" by payment from the retail customer and the remaining portion of the "sales price" from the manufacturer through the seller’s redemption of the coupon.

The sales tax treatment of manufacturers’ coupons is different from the sales tax treatment of coupons that are issued by retail dealers. When a retailer redeems a coupon that the retailer has issued, the retailer has lowered the "sales price" of the property or services. In such cases, the sales tax is calculated on the reduced amount after the allowance of the coupon discount.

Lottery Sales Not Subject to Tax

Sales of Louisiana State Lottery Tickets are not subject to the local sales tax. Receipts from the sales of lottery tickets should not be included in the gross receipts reported or in the deductions from the sales taken on sales tax returns. Proceeds from lottery sales should be segregated by the retailer from other sales proceeds and remitted directly to the Louisiana Lottery Corporation.

Medicare and Medicaid Transactions

Historically, sales of medical devices and equipment to individuals qualifying for Medicare have been considered retail sales subject to 3% local sales tax. These sales are not considered sales to the Federal Government. The Medicare Program acts as an insurance company, making payments for medical devices or equipment to the individuals as a reimbursement or directly to the vendor on the individual’s behalf. This applies to all medical expenses covered by Medicare, not just medical services and equipment. These medical expenses are exempt from the Sewer Improvement tax, the Street Improvement Tax, and the Educational Facilities Improvement District tax.

Currently, with the passage of Louisiana Revised Statute 47:315.3, effective July 5, 2000, any person who has paid local sales and use taxes on the sale, lease or rental of tangible personal property, when such sale, lease or rental is paid by or under the provision of Medicare, shall be entitled to a refund of the local sales tax paid on such property. The request for refund must include the amount of taxes paid and proof of payment by or under the provisions of Medicare.

Medical devices, equipment, and drugs purchased by individuals qualified by the Medicaid Program are exempt from all local sales taxes. These transactions are considered sales to the State of Louisiana and are exempt from local sales tax.

Pipe Coating, Bending, Galvanizing, Threading, and Wrapping

Charges made for coating, wrapping, threading, and galvanizing of pipe and other property which have not been previously treated by such methods are considered to be fabrications. Fabrications are considered taxable sales and the vendor is required to collect sales tax on the selling price of the coating, wrapping, threading, and galvanizing transactions based on where the purchaser takes possession of the property. In addition, drilling holes in pipe is also considered a fabrication of tangible personal property.

The re-coating, re-wrapping, re-threading or re-galvanizing of property that has previously been coated, wrapped, threaded or galvanized is considered to be a taxable repair service. Sales tax is due on the full amount charged for this service, including materials and labor. Taxes are due in the jurisdiction where the repair transaction is performed.

Pipe bending is not considered a taxable service.

Sales Tax Due Dates
Following are the sales tax due dates for the first quarter of 2001:

For the
Month of
Tax Due
Date

Delinquent
Date

April
May
June

May 1
June 1
 July 1
May 22
June 21
July 21

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

Taxpayer Topics

The Tax Facts Newsletter is issued quarterly by the Department of Finance/Revenue Division.  Our mission is to provide taxpayers with information concerning developments and policies regarding the collection of local sales tax within East Baton Rouge Parish.  The Revenue Division invites any suggestions, questions or comments that you would like addressed in future issues of Tax Facts.  Please send these items to:

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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