Sales Tax Return printable pdf download

R-1029-I (7/03)

Sales Tax Return - General Instructions

1. All persons and dealers who are subject to the

mation in the space provided. If this is an amended

area near the upper left-hand corner of the return; (b)

tax levied under Chapter 2 of Title 47 of 1950, as

return, place an “x” in the box labeled “Amended

the handprinted numerals in the boxes are similar to

amended, are required to file a tax return monthly,

Return” on the back of the form. If this is a final

the examples shown near the upper right of the form;

unless otherwise provided. Returns are due on or

return, place an “x” in the box labeled “Final Return”

before the 20th day of each month for the preceding

on the back of the form and enter the date the

company official; (d) a payment for the exact amount

calendar month or quarter. If the due date falls on a

business was sold or closed in the space provided.

of tax, penalty, and interest accompanies the return

weekend or holiday, the return is due the next

and that this payment amount is properly entered on

3. All amounts on the return should be rounded

business day and becomes delinquent the next day

Line 16 of the form; (e) if payment is made electroni-

to the nearest dollar and handprinted in the appropri-

thereafter.

cally, mark the box on Line 16; and (f) the return and

ate boxes in a fashion similar to the examples shown

payment are placed in the attached pre-addressed

2. Corrections or changes to the name and ad-

on the face of the return.

envelope, stamped, and mailed.

dress information shown on the form should be

4. Care should be exercised to ensure that: (a) the

made by placing an “x” in the address change box on

correct period is entered or shown in the appropriate

the front of the form and writing the correct infor-

Sales Tax Return - Specific Instructions

Line 1 - “Gross sales” is the total sale price for

only one time after each state tax rate change.

load displacement of 50 tons and greater; and sales of

each individual item or article of tangible personal

fuel, supplies and repairs to operators of vessels en-

Line 13 - Self-explanatory.

property with no reduction for any purpose.

gaged in interstate commerce.

Line 14 - A monthly return becomes delinquent

Line 2 - A use tax is due on the purchaser’s

Line 23 – Enter sales of repair services to tangible

on the 21st day of the month following the month in

acquisition price of the tangible personal property

personal property that was returned to a customer in

which tax becomes due, and a quarterly return be-

used, consumed, distributed, stored for use or con-

another state by common carrier or by your leased or

comes delinquent on the 21st day of the month

sumption in Louisiana, or purchased or imported

owned vehicle. For qualifying repairs to property

following the calendar quarter in which the tax be-

into the State for resale in coin-operated vending

returned to the offshore area, see Revenue Informa-

comes due. If the return is filed late, a delinquent

machines. The total cost or value of such property

tion Bulletin 02-018 and include on Line 33, if

penalty of 5 percent for each 30 days or fraction thereof

on which the tax has not been paid to vendors must

applicable.

of delinquency, not to exceed 25 percent of the net tax

be entered on this line.

due on Line 13, must be entered on Line 14.

Line 24 – The first $50,000 of the sales price of

Line 3 - The gross receipts billed for the lease or

rubber-tired farm tractors and implements and equip-

rental of tangible personal property, as well as the

ment attached thereto are specifically exempted by

NOTE - In addition to the delinquent penalties

gross receipts from taxable services defined in the

R.S. 47:305.25.

reported above, a taxpayer may also incur a negli-

statutes, should be included. Taxable telecommuni-

gence penalty if circumstances indicate willful negli-

Line 25 – Enter sales of tangible personal prop-

cation services, such as charges for intrastate and

gence or intentional disregard of rules and regula-

erty sold to lease/rental dealers for lease or rental in

interstate telephone calls, cellular phone calls, and

tions. Also, an examination fee may be imposed in the

arm’s length transactions. Lease/rental dealers must

pager services are taxable at 3 percent, and should be

event the Department is required to issue a billing

claim exemption using certificate LGST 61, and must

included on this line. Refer to the Sales Tax Law and

notice necessitated by the filing or lack of filing of

be registered to collect and remit sales taxes on all

Regulations for details showing services that are

this return.

rental receipts. Sales to dealers who furnish an opera-

taxable and leases or rentals that are taxable.

tor with the leased/rented property are not eligible for

Line 15 - Interest of 1.25 percent per month of

Line 4 - Self-explanatory.

this exemption.

the net tax due on Line 13 must be shown for the

delinquent period, beginning with the dates explained

Line 5 - From Line 34- Schedule A, no deduc-

Line 26 - Enter sales to the U.S. Government,

on Line 14, until the tax is remitted to the Secretary

tion can be claimed unless the item has been in-

State of Louisiana, or any parish and municipal govern-

of Revenue.

cluded on either Line 1, 2, or 3.

ment, or to any agency, board, commisssion or instru-

mentality of federal, state or local government.

Line 16 - Self-explanatory.

Line 6 - Self-explanatory.

Line 27 – Enter sales of prescription drugs, pre-

Line 7 - Self-explanatory.

NOTE - Do not claim credit on Lines 16 for any

scription and non-prescription insulin, orthotic and

previous overpayment. A refund will be issued.

prosthetic devices; wheelchairs and patient aids for

Line 8 - In cases where the total amount of

home use prescribed by a physician, and medical

Louisiana sales or use taxes collected by use of tax-

Line 17 - If the credits shown on Lines 12 and

devices prescribed by a physician for treatment of

bracket tables exceeds the amount shown on Line 7,

12A are greater than the amount of tax due shown on

diseases.

any such excess must be remitted to the Secretary of

Line 11, creating a credit balance on Line 13, enter

Revenue.

Line 28 – Enter sales of food items for further

the total overpayment in the space provided.

preparation and consumption in the home.

Line 9 - Self-explanatory.

NOTE - Specific Instructions for Lines 18 through

Line 29 – Enter sales of electricity, bulk water,

Line 10 - To receive the dealer’s 1.1 percent

21: Enter the net sales amounts for this reporting

and natural gas for residential use. Do not include

compensation for remittance of the tax levied, de-

period in the blank spaces provided in the total sales

sales to business, industrial, commercial or govern-

duct the 1.1 percent from the total tax accounted for

column. Do not include sales to exempt customers.

mental customers. See Revenue Information Bulletin

and payable to the Secretary of Revenue before

Multiply these sales amounts by the percent factor

02-020 for more information.

taking credit for taxes already paid to a wholesaler.

appearing in the middle column and enter the result-

Such compensation is allowable only when the

Line 30 – Enter sales of tangible personal prop-

ing products in the Sales Deduction boxes appearing

payment is made in a timely manner.

erty delivered or shipped to customers outside the

in the right-hand column.

territorial boundaries of Louisiana by common car-

Line 11 - Self-explanatory.

Line 18 - Report intrastate telecommunication

rier or your owned or leased vehicle.

Line 12 - All dealers who have paid advance sales

services, such as local telephone calls, cellular phone

Line 31- The gross sales of tangible personal prop-

tax to a manufacturer, wholesaler, jobber, or sup-

charges, and pager service charges on this line.

erty to registered wholesalers are exempt from the

plier shall deduct from the total tax collected by

Line 19 - Report interstate telecommunication

payment of the advance sales tax, provided the pur-

them upon retail sale of the commodity the amount

services on this line. These include any taxable tele-

chaser furnishes exemption certificate Form R-1028

of advance sales tax paid, provided tax-paid invoices

communication services that originate in Louisiana

(LGST-9), bearing a sales tax number indicating that

evidencing the payments are retained by the dealer

and terminate outside Louisiana, or that originate

the purchaser is a wholesaler and is entitled to pur-

claiming the refund or credit. Purchases should be

outside Louisiana and terminate in Louisiana, and

chase tax-free for resale purposes.

shown in their entirety, even though some portion

that are charged to a Louisiana address regardless of

of the purchases did not bear the advance sales tax.

Line 32 – Enter cash discounts, sales returns and

where the amount is billed or paid. Do not include

Claim only the amount of Louisiana tax paid.

allowances that have not already been deducted from

interstate telecommunication services sold to exempt

Credit for local taxes cannot be claimed here nor can

gross sales as reported on Lines 1 or 3.

call centers that hold an exemption certificate R-

credit be claimed for property purchased for resale

1011.

in coin-operated vending machines. Credits for

Line 33 - Any other deduction authorized by law

Louisiana advance sales taxes on purchases at the

should be properly identified, such as sales in coin-

Line 20 - Enter sales of electricity, natural gas,

4%, 3%, 3.8%, and 2% rates may be combined on

operated vending machines, sales to direct-payment

bulk water, and steam used for any purpose other than

Line 12.

permit holders, sales of electric power used in a

for residential use.

chlor-alkali process, gasoline and special fuels on

Line 12A - A credit of up to $25 per cash register

Line 21 - Enter the sale or importation of custom-

which the road use tax is paid, sales for first use

that has been reprogrammed because of a state tax

ized computer software occurring July 1, 2003 through

offshore, and sales of supplies to commercial fisher-

rate change may be taken on this line. An invoice

June 30, 2004. Do not include sales of canned or

men.

showing the reprogramming charges must be at-

prewritten software. See Revenue Ruling No. 02-008

tached to the return and the credit taken cannot

Line 34 – Add Lines 18 through 33 (Sales Deduc-

on our website for additional information.

exceed the lower of the reprogramming charge or

tion Column). Enter the sum here and on Line 5. No

Line 22 – Enter sales of ships and vessels with a

$25 per cash register. This credit may be claimed

item can be included as a deduction unless the item

has been included on either Line 1, 2, or 3.

Sales Tax Return

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