Frequently Asked Questions
Are businesses with internet sales required to collect sales tax
on their sales?
Generally, businesses with internet sales are not required to collect
tax on those internet sales. However, if the business has a presence in East
Baton Rouge Parish or delivers into East Baton Rouge Parish in its own
trucks, it should register for and collect East Baton Rouge Parish
sales tax on the sales it makes to East Baton Rouge Parish customers.
When are sales taxes due?
The due date for all registered filers is the 1st of the month in
which the tax is due. A return is considered delinquent after the 20th
of the same month. If the 20th falls on a weekend or holiday, the
return must be postmarked by the next work day to be considered paid
on time.
Which date is used to determine if a return is paid on time?
The U.S. Post Office postmark is used to determine if a return is paid
on time.
If I do not have any sales or purchases for a certain month, do I
still need to file a sales tax return?
Yes. A return is required to be filed even though you have no sales
within the jurisdiction. Please indicate on the return the number "0"
in the appropriate columns.
How do I obtain local sales tax forms?
There are several ways to obtain the
Sales and Use Tax Report form.
You may call the Revenue Division, Taxpayer Assistance Section, at
(225) 389-3084 to request that a form be mailed to you, you may
submit an online request for a
packet of blank forms to be mailed, or you can access a pdf version of
the form online on our Tax Forms page.
Forms may also be picked up at the Revenue Division's offices located in
the Governmental Building, Room 404, at 222 St. Louis Street, Baton
Rouge, Louisiana between the hours of 8:00 a.m. and 5:00 p.m. Monday
through Friday.
Additional
Frequently Asked Questions
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