NEW CENTRAL COMMUNITY SCHOOL BOARD
TAXING JURISDICTION

On July 1, 2007, the Central Community School Board will become an independent taxing jurisdiction within East Baton Rouge Parish. House Bill number 509 of the Regular Session of 2004 authorized the establishment of the Board. This resulted in a reapportionment of the East Baton Rouge Parish School Board 2% sales and use tax. New sales and use tax forms will be mailed in July to be used for reporting taxes due for the months of July, August and September. These new forms must be used for these tax periods. Failure to use the new forms will result in the incorrect allocation of sales and use tax for this new jurisdiction. Again, this is not a new tax, merely a reallocation of an existing tax.

WHO NEEDS TO FILE IN THE NEW JURISDICTION?

Any taxpayers with taxable transactions, including sales made within the City of Central, as well as deliveries made into the City of Central, need to file in the new jurisdiction. For assistance in determining if your taxable transactions are within the Central Community School District, please refer to the map at www.centralcsd.org/boundaries. With the exception of a small area located in the southeast section around Hooper Road, Foster Road and the Comite River, the boundaries of the school district remain the same as those of the City of Central.

WHERE DO I REPORT TRANSACTIONS FOR THE CENTRAL
COMMUNITY SCHOOL DISTRICT

Sales and Use Tax Reporting forms have been revised to include the new jurisdiction. Effective July 1, 2007, Column G will indicate "City of Central/Central School District."  Also, Column H has been added which indicates "Parish of EBR/Central School District." Column H must be used to report any sales made in the Central Community School District, that are outside of the city of Central. Please note that the Central Community School District will not exempt sales of food for home consumption, sales of prescription drugs, and medically-related items from their tax.

CENTRAL COMMUNITY SCHOOL BOARD RESULTS IN CHANGES TO THE SALES AND USE TAX RETURN

A major change is that you will only need to enter the gross sales and allowable deductions in one column. The new Sales and Use Tax Report forms have been included in this quarterly mail out and will also be available on our web site soon. Please destroy all copies of any old forms and call the Revenue Division if you have any questions regarding the new forms.

The new form now includes eight columns:

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.