Sales And Use Tax Report Form - Louisiana
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1
2SALES AND USE TAX REPORT GENERAL INSTRUCTIONS
1. All persons and dealers who are subject to the tax
correct period is entered or shown in the upper right
is entitled to the tax being remitted. The physical
levied are required to file a tax return monthly, unless
hand corner of the return; (b) the return is signed and
location of your business and your delivery activity
otherwise authorized. Returns are due on or before
dated by the appropriate company official; (c) a
a re important factors in determining the pro p e r
the 20
th
day of the month following the close of the
remittance for the exact amount of tax, penalty, and
column(s) in which to report taxable transactions.
period covered by the return.
interest accompanies the return; and (d) the return
and remittance are placed in the mail.
5. All amounts on the return should be rounded
2. Corrections or changes in the name and address
to the nearest dollar. Fifty cents and higher should
information, which appear on the return, should be
4. Sales tax revenues are distributed to governmental
be rounded up to the nearest doll ar, while forty-nine
made by lining through the incorrect information and
agencies on the basis of information supplied by
cents and below should be rounded down to the
by adding the correct information.
taxpayers on their monthly sales tax reports.
Of
nearest dollar.
special importance is using the correct column on the
3. Care should be exercised to insure that: (a) the
report so as to properly indicate the jurisdiction that
SPECIFIC INSTRUCTIONS
Beside each column heading (City of Baton Rouge,
Governmental Agencies or Instrumentalities.
Line 16(b):
Multiply the amount on line 16(a) by
Parish of East Baton Rouge, etc.) is a box. If any of
2%.
Line 7:
these boxes contain an “X”, your business is
(Deduction Code 007) Sales of food paid
for using USDA Food Stamp coupons or WIC
Line 16(c):
required to file a return for that jurisdiction.
Multiply the amount on line 16(a) by
program vouchers are totally exempt from sales taxes.
1%.
Even if there were no sales within a jurisdiction,
enter a zero in line one of that column.
Line 8, 9, and 10: Any other deductions authorized
Line 16(d):
Gross Tax (line 16) less amount
by law should be verified by reference to the law and
deductible (line 16(b) or 16(c)).
Line 1:
“Gross Sales” means the total sales of
regulation and properly identified.
tangible personal property, sales of certain taxable
Line 17: In cases where the actual tax collected for
services, and gross receipts from leasing or renting
Total Allowable Deductions:
The sum of lines 2
each jurisdiction exceeds the tax due on line 16(d),
tangible personal property as reported to the State of
through 10 is entered here, and this total is transferred
the excess shall be recorded on this line and included
Louisiana.
to Line 11 on Page 1.
in your computations of the tax due.
Deductions from gross sales, if applicable, are to
Line 11:
The total of all allowable deductions, as
Line 18: Self explanatory.
be calculated on page 2 (Deduction Worksheet)
calculated on page 2, is entered on this line.
of the return.
If not applicable, proceed to line
Line 19:
To receive Vendor’s Compensation of 1%
11.
Line 12: Self explanatory.
for the remittance of the tax due, payment must be
made on or before the 20th day following the period
Line 2:
(Deduction Code 002) Sales of tangible
Line 13: For office use only.
covered by this return.
Vendor’s Compensation is
personal property which is going to be resold by the
disallowed on delinquent returns.
purchaser, or sales of materials for further processing
Line 14:
A use tax is due on the cost of tangible
into articles of tangible personal property for resale
personal property used, consumed, distributed, or
Line 20: Self explanatory.
are to be listed on Line 2. Dealers who purchase for
stored for use or consumption in East Baton Rouge
either resale or further processing must provide the
Parish upon which East Baton Rouge Parish sales tax
Line 21: A delinquent penalty of 5% for each month
seller with a resale exemption certificate.
has not been paid at the time of purchase.
Also
or fraction thereof is assessed on each delinquency
include
the cost of tangible personal property
and is increased by 5% on the 1st day of each month
Line 3:
(Deduction Code 003) Cash discounts
imported
into
this
parish
from
other
taxing
thereafter until paid, to a maximum o f 2 5 % .
A
allowed by the seller and taken by the customer are
jurisdictions upon which a like and equal tax has not
monthly return becomes delinquent on the 21st day
allowed in the period claimed by the customer. Sales
been paid.
of the month following the return. A quarterly return
returns and allowances are allowed on returned
becomes delinquent on the 21st day of the month
merchandise on which the full sales price, including
Line 15: Self explanatory.
following the calendar quarter covered.
For
tax, has been refunded to the customer.
In no
example, a return for the month of January would be
instance should cash discounts and sales returns
Line 16: Multiply the totals on Line 15 by 5.00%.
subject to a 5% penalty on or after the 21st day of
exceed the gross sales listed on line 1. Repossession
February, a 10% penalty on or after the 1st day of
of property sold on an installment or credit basis is
Line 16(a):
March, etc.
Sales of food for preparation and
not allowed as a deduction from gross sales.
consumption in the home, prescription drugs and
Line 22: Interest at the rate of 1-1/4% per month or
insulin, orthotic and prosthetic devices, and patient
Line 4:
(Deduction Code 004) Enter the total sales
aids are exempted from 2% sales tax effective
fraction thereof is due on all returns transmitted to
delivered or shipped outside of East Baton Rouge
7/1/2000.
Do not include sales of food paid for
this office after the 20th of the month in which due.
Parish, and sales made in bona fide interstate or
with USDA food stamps or WIC vouchers on line
The interest will increase by 1-1/4 % on the 1st day
foreign commerce.
In order to qualify as an
16(a), but include them on line 7.
of each month thereafter until the amount due is paid.
allowable deduction, delivery must be made into
another parish, state, or country, or to a common
Sales of materials, supplies, and services to a qualified
Line 23: Self explanatory.
carrier for such purposes. Deductions taken on this
contractor or sub-contractor are specifically exempted
line must be fully supported by shipping documents,
from the additional 1% sales tax, provided that a
Line 24:
Although required by state statute, the
This
tickets, bills of lading, or similar documents.
written contract on a lump-sum or unit price basis
City
of
Baton
Rouge/Parish
of
East
Baton
deduction
does
not
apply
to
repair
services
was entered into prior to, or within 90 days of, July
Rouge does not use this line. Contact our office at
performed in this parish.
1, 2000.
Contractors and sub-contractors must
225-389-3084 for instructions on how to handle
provide the seller with a Contractor’s Exemption
debits or credits to your account.
Line 5:
(Deduction Code 005) The gross sales of
Certificate. Enter the amount of such exempt sales
gasoline and other motor fuels are exempt from sales
here. Contractors and sub-contractors that qualify for
Line 25: Self explanatory.
and use taxes.
this exemption after July 1, 2000, must pay the
additional sales tax when purchasing materials and
Line 26:
Total amount to be remitted.
Please
Line 6:
(Deduction Code 006) Enter sales of
supplies and then apply to the City-Parish for a
send a remittance in the form of a cashier’s check,
tangible personal property to, or any services
refund of any additional taxes paid.
PLEASE DO
personal check, or money order.
performed for, the U.S. Government, State of
NOT SEND CASH THROUGH THE MAIL.
Louisiana and its Political Subdivisions, and local
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