Instructions For Completion Of Sales And Use Tax Report - State Of Louisiana printable pdf download

Instructions For Completion Of Sales And Use Tax Report - State Of Louisiana

WINN PARISH SALES & USE TAX DEPARTMENT

POST OFFICE BOX 430

WINNFIELD, LOUISIANA 71483-0430

(318) 628-6936

FAX (318) 628 2582

INSTRUCTIONS FOR COMPLETION OF

SALES AND USE TAX REPORT

A Sales and Use Tax report must be filled out and submitted to the Winn Parish Sales

Tax Office on or before the twentieth of each month following the month in which taxable

activity occurred. The report should be filled out as follows:

Column A: (Winn Parish School Board, Winn Parish Police Jury, Law Enforcement

District and City of Winnfield - 5.5%)

This column will be filled out when there are

transactions inside the City of Winnfield. It should include ALL sales made in Winn Parish.

C C o o l l u u m m n n B B : (Winn Parish School Board, Winn Parish Police Jury and Law

Enforcement District - 4.0%). This column should be filled out when the taxable transaction

occurs outside the city limits of Winnfield.

Examples:

1. A sale is made inside the City of Winnfield. Column A only must be filled out.

Total tax would be 5.5%.

2. A sale is made outside the City of Winnfield. Column B only is to be filled out.

Total tax would be 4.0%.

COMPUTATION OF THE TAX

LINE 1.

Gross Sales: This should include Gross Sales of tangible personal property as

reported on Line 1 of the Louisiana Sales Tax Return and Leases, Rentals, and

Services as reported on Line 3 of the Louisiana Sales Tax Return. Taxable

services reported to a local jurisdiction can be greater than taxable services

reported to the State since services are taxed where the service is performed for

local taxation.

LINE 2.

Sales for Resale: The gross sales of tangible personal property for resale or

further processing are exempt provided the purchaser has provided the seller with

a completed resale certificate.

Instructions For Completion Of Sales And Use Tax Report - State Of Louisiana