Sales And Use Tax Report Page 2
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1
2DIRECT ALL MAIL AND PAYMENTS
TO: POINTE COUPEE SALES AND
USE TAX DEPARTMENT
P.O. BOX 290
NEW ROADS, LA 70760
(225) 638-5538
Instructions
Line 1.
Gross sales as used herein means the total sales of tangible personal property, sales of taxable service and gross receipts from the leasing or rental
or tangible personal property as report to the State of Louisiana must be entered on this line.
Line 2.
Sales of tangible personal property and/or service which are going to be resold by the purchaser or used for further processing of a product for
resale are to be listed here. Dealers who purchase for either resale or further processing must provide vendor with applicable exemption
certificate.
Line 3.
Cash discounts allowed by the vendor and taken by the customer are allowed in the period claimed by the customer. Sales returns and allowances
are allowed, if such returns are unused and future sales will be made at or near the same selling price. Repossession of property sold on an
installment or credit basis are not allowed.
Line 4.
Self explanatory.
Line 5.
Sales of gasoline and other motor fuels are entered here.
Line 6.
Sales of tangible personal property or any services performed for the United States government or the State of Louisiana are exempt from taxation,
provided that the dealer retains complete details of the transactions in his files.
Line 7.
Sales to purchasers paying with Food Stamps or WIC (Women, Infants and Children) Vouchers are to be entered on this line.
Line 8, 9 & 10.
Any other deductions authorized by law must be verified by reference to the law and regulations and property identified.
Line 11.
Self explanatory.
Line 12.
Self explanatory.
Line 13.
Jurisdictional sales less allowable deductions applicable to that specific jurisdiction are entered on this line in each column in which taxable
activity occurs.
Line 14.
A use tax is due on the purchased acquisition price of tangible personal property used, consumed, distributed, or stored for use or consumption in
the respective jurisdiction(s) on which tax has not been paid to the vendor. Use tax would also apply in cases where tangible personal property is
imported into the parish and other applicable jurisdictions for use, consumption, distribution or storage on which a like and equal tax has not been
paid.
Line 15.
Self explanatory.
Line 16.
Tax equals the tax rate found under each jurisdiction printed on the return multiplied by the amount indicated on Line 15.
Line 17.
In cases where the total amount of tax collected fore each jurisdiction exceeds the tax levy, any such excess shall be recorded here and included in
your computations of the tax due.
Line 18.
Self explanatory.
Line 19
The dealer is compensated fore accounting for and remitting the tax levied by each respective ordinance at the rate so designated and is to be
deducted from the total tax account for when transmitting said taxes to the tax office. Vendor’s compensation is not allowed on returns transmitted
st
after the 21
of the month in which due and payable.
Line 20.
Self explanatory.
Line 21.
A delinquent penalty of 5% is applied when the delinquency does not exceed 30 day and increased thereafter by an additional 5% for each 30 day
or fraction thereof not to exceed 25% in aggregate.
th
Line 22.
Interest at the rate of 1¼% per month or fraction there of is due on all returns transmitted to this office after the 20
of the month in which due.
st
Returns become delinquent on the 21
of the month due. Returns transmitted through the mail must bear an official postmark no later than the
th
th
st
20
, except in cases when the 20
falls on a weekend or national holiday. In such cases the 1
business day following the weekend or holiday will
be accepted.
Line 23.
Self explanatory.
Line 24.
Authorized debits/credits, as evidenced by an official memo, are to be recorded on this line. Debit or credit memo must accompany your return.
Line 25.
Self explanatory.
Combine line 25’s totals for all jurisdictions and the sum of this contribution will appear here. Make your remittance out in the amount shown on
Line 26.
this line.
All questions concerning the completion of the tax report should be directed to the Pointe Coupee Parish Sales and Use Tax Department. Our telephone number is
(225) 638-5538. The mailing address appears on the front of this report.
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