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Tax Facts Vol. 12, No. 5

Tax Facts Index

TAX FACTS NEWSLETTER

EAST BATON ROUGE PARISH

Department of Finance

Vol. 12,  No. 5

January 2001

THE SUPREME COURT RULES LEASE/RENTAL
EXEMPTION CONSTITUTIONAL

On October 6, 2000, the Louisiana Supreme Court ruled that Act 1266 of the 1999 Legislative Session was constitutional.  The Louisiana Municipal Association and the Parish of East Baton Rouge challenged Act 1266 claiming it was unconstitutional because tax legislation can only be adopted during a legislative session in an even numbered year.  However, the Supreme Court ruled that the constitutional provision only applies to State tax matters and not local taxes.   Therefore, Act 1266 is valid.

The Act provides an exclusion from local sales and use tax for all tangible personal property purchased for lease or rental.  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, one hundred (100%) percent of the sales or cost price is excluded.

An exemption certificate This document is in PDF format.  Download the free viewer from www.adobe.com claiming that property is purchased for lease or rental purposes must be provided to the seller/vendor selling such property.  The exemption certificate must be signed by the buyer and must include the name, address, and sales tax registration number of the buyer.  Please contact the Finance Department, Revenue Division, at our web site or call (225) 389-3084 if you need additional information concerning this matter.

Revised Rules and Regulations Issued

The Revenue Division has completed the revision of the Sales and Use Tax Rules and Regulations.   The 4th Edition of the Rules and Regulations is now available on our web site. Printed copies of the regulations will be available at a later date.

Exxon Direct Pay Permit Authorized

The City-Parish has authorized Exxon Chemical Americas Baton Rouge Polyolefins Plant to remit sales and use tax directly to this government.  The Direct Pay Permit was effective August 4, 2000.  Please note that in addition to Exxon Chemical Americas Baton Rouge Polyolefins Plant, Direct Pay Permits were also issued to:

Exxon Company USA:

  • Baton Rouge Refinery

Exxon Chemical Company:

  • Baton Rouge Chemical Plant
  • Baton Rouge Resin Finishing Plant
  • Baton Rouge Plastics Plant

Have You Signed Your Return?

Sometimes questions arise regarding information on the sales and use tax return.  For example, we may need more information on a deduction listed on Schedule "A" allowable deductions.   For this reason, the Revenue Division may need to contact taxpayers to clarify these questions.  Please make sure that you sign the tax return and include a phone number to resolve any questions.

Resale Exemption Certificates From Other Parishes

Occasionally, out-of-parish retail dealers come into our Parish to purchase merchandise for resale.  These out-of-parish dealers may provide a resale exemption certificate from the parish where they are located.   Local dealers may accept a properly executed resale exemption certificate from other parishes.  A properly executed certificate must include the name and address of the purchaser, the state sales tax and local sales tax numbers, and the signature of the purchaser.  The seller must collect sales tax when the buyer cannot provide a properly executed resale exemption certificate.

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

January
February
March

February 1
March 1
 April 1
February 21
March 21
April 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

Proud Member of the Louisiana Association of Tax Administrators External web link not maintained by City of Baton Rouge