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Tax Facts Index
TAX FACTS NEWSLETTER
EAST BATON ROUGE PARISH
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| Department of
Finance |
Vol.
10, No. 4 |
October
1999 |
New Law Affects Sales and Use Taxes
The Louisiana Legislature, during its 1999 regular session, enacted
several important changes to state law affecting
local sales and use taxes. One of the most important was Act 1266 which provided an
exclusion from local sales and
use tax for all tangible personal property purchased for the purpose of being leased or
rented. The legislation provides
for the following phase-in of the exclusion:
Beginning July 1, 1999 and ending June 30, 2000, one-fourth (1/4) of
the sales or cost price is excluded.
Beginning July 1, 2000 and ending June 30, 2001, one-half (1/2) of
the sales or cost price is excluded.
Beginning July 1, 2001 and ending June 30, 2002, three-fourths (3/4)
of the sales or cost price is excluded.
Beginning July 1, 2002, purchases of tangible personal property for
lease or rental purposes will be totally
excluded from sales and use tax.
The act also provides a tax credit for sales and use taxes paid if
there is a waiver of the homestead exemption.
Your Monthly Sales and Use Tax Report: Have You Used the
Proper Column?
The City-Parish Revenue Division is the sales and use tax collecting
authority for all local political subdivisions in East Baton Rouge Parish that levy a
sales and use tax. These taxes are distributed to governmental agencies on the basis
of information supplied by taxpayers on their monthly tax reports. The correct
column on the report must be used to properly indicate the jurisdiction that is entitled
to the tax being remitted. Following is an explanation of when you should use one or
more of the four columns that appear on the report:
| COLUMN A |
Use this column to report tax information that relates to the City of
Baton Rouge. |
| COLUMN B |
Use this column to report data that relates to the
unincorporated areas of the Parish of East
Baton Rouge. (Areas outside the City limits of the cities of Baton Rouge, Baker, and
Zachary). |
| COLUMN C |
Use this column to report data that relates to the City of Baker. |
| COLUMN D |
Use this column to report data that relates to the City of Zachary. |
Taxpayers must maintain suitable records in order to be able to
determine the taxing jurisdiction(s) in which sales and/or use tax obligations were
incurred. For example, a retail dealer who delivers products sold must maintain
records as to where deliveries were made.
Following are some examples of transactions involving retail sales and
related deliveries, along with instructions concerning the proper column(s) in which to
report the transactions:
| TRANSACTION |
PROPER COLUMN (S) |
| |
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| Dealer's retail sales business is physically located
inside the City of Baton Rouge and no merchandise is delivered. |
Taxpayer should use COLUMN A - CITY OF BATON
ROUGE. |
| Dealer's repair business is physically located in the City of
Baton Rouge and, in addition to repair services performed at the business location,
repairs are also performed at XYZ Chemical Company located in the unincorporated region of
the Parish of East Baton Rouge. |
Taypayer should use COLUMN A for repairs
performed at dealer's location and COLUMN B for repairs performed in the
unincorporated areas of the parish. |
| Dealer's retail sales business is physically located in
Baker, and merchandise is delivered into Zachary and unincorporated areas in the Parish of
East Baton Rouge. |
Taxpayer should use COLUMN B for merchandise
delivered into unincorporated parish locations, COLUMN C for sales made
at physical location in Baker, and COLUMN D for merchandise delivered
into Zachary. |
| Dealer's business is not physically located anywhere in East
Baton Rouge Parish, but merchandise is delivered to businesses or residents in Baton
Rouge, Baker, Zachary, and unincorporated areas of the Parish. |
Taxpayer should use COLUMN A for merchandise
delivered into Baton Rouge, COLUMN B for merchandise delivered into
unincorporated areas of the Parish, COLUMN C for merchandise delivered
into Baker, and COLUMN D for merchandise delivered into Zachary. |
Sales Tax Due Dates
Following are the sales tax due dates for the fourth quarter of 1999:
For the Month of |
Tax Due Date |
Delinquent Date |
| October 1999 |
November 1 |
November 23 |
| November |
December 1 |
December 21 |
| December |
January 1, 2000 |
January 21, 2000 |
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.
Need Help?
Taxpayers may call the Revenue Division to receive assistance at the
following telephone numbers between the hours of 8:00 a.m. and 5:00 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 |
Proud Member of the Louisiana Association
of Tax Administrators
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