Tax Facts Index
TAX FACTS NEWSLETTER
BATON ROUGE PARISH
|Department of Finance
13, No. 1
to Rule 15 of the Sales and Use Tax Rules and Regulations, separately
stated transportation charges for the delivery of purchased goods to the buyer’s
designated location are not taxable. For example, a store that sells goods from
its floor stock and adds a $20 freight charge to the sales invoice for delivery
to the customer’s location should not collect sales tax on the $20 freight
An exception would be the sale of a product contingent on the satisfactory
condition of the product upon delivery. Concrete vendors, for example, must
deliver their product to the job site in specialized vehicles that turn the
ready-mixed concrete while in transit to ensure that the product reaches the job
site in acceptable condition, and the conditions of the sale are not met until
delivery is completed. The transportation charge under these circumstances is
Transportation charges by a manufacturer or wholesaler for delivering
property to the retail dealer’s location are subject to tax when the product
is sold and these costs are passed on to the customer.
"Sales of Services" as defined by
the Sales and Use Tax Ordinance, Section 1 p. (5) includes:
The furnishing of laundry, cleaning, pressing and dyeing
services, including by way of illustration and not of limitation, the
cleaning and renovation or clothing, furs, furniture, carpets and rugs.
Dealers performing cleaning services on such items must collect and remit
sales tax on these transactions.
The cleaning of pipe, tanks, barges or automobiles is not subject to sales
tax. Dealers performing cleaning or washing services on such property should not
collect sales tax on these transactions.
Cleaning services performed as a part of a repair of tangible personal
property will be taxable as a repair of tangible personal property.
Occupational License Renewals
are reminded that their 2002 license renewals will be mailed by early December.
Licenses renewed after February 28, 2002, will be deemed delinquent and subject
to penalty and interest. Penalty at the rate of 5% per month, or fractional part
thereof, not to exceed 25% and interest at the rate of 1.25% per month, or
fractional part thereof, will be computed from the first day of March and will
increase on the first day of each succeeding month.
Filing Zero Returns
When completing the new Sales and
Use Tax Report, please write only numbers in the appropriate boxes. If you have
no sales for a given month or quarter, write a single "0" (zero) on
line 1 in the appropriate column(s) and on line 26. Do not write -0-, or the
word "No Sales" or "Zero." As our scanner attempts to read
your return, it is looking for specific, identifiable numbers, not words or
common derivations used to write zero.
New Sales and Use Tax Forms
As published in the July 2001 and
October 2001 issues of the "Tax Facts," the Revenue Division has
implemented its digital imaging system. As a result, we will no longer be able
to accept photo copies, fax copies, spreadsheets, and tax service prepared
forms. In addition, when preparing your return, you must round all
amounts to the nearest dollar and record all deductions on page 2 of the
sales and use tax return. We are enclosing a worksheet which should be used in
preparing your return.
Sponsors Tax Seminar
Finance Department sponsored its 5th Annual Sales and Use Tax Seminar
on Friday, November 16, 2001, at the Pennington Biomedical Research Center.
Approximately 67 people attended the seminar which included in-depth discussions
on recent tax legislation, resale exemption certificates, the new tax return,
the exemption for property purchased for lease or rental, Baker tax increase,
contractors’ tax liability, state exemption certificates, streamlined sales
tax project, use tax transactions, and moveable vs. immovable property.
Representatives from the City-Parish, the Louisiana Department of Revenue, and
the parishes of Ascension and West Baton Rouge made presentations at the
seminar. Local tax administrators from the parishes of Livingston, Assumption,
and Lafourche were also in attendance.
Sales Tax Due Dates
Following are the sales tax due dates for the first quarter of
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.
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 firstname.lastname@example.org
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 Fax
|Occupational License Tax
|Occupational License Tax Fax
|Business License and Permit Office
Proud Member of the Louisiana Association of Tax Administrators