Sales And Use Tax Report Worksheet / Taxpayer Copy printable pdf download

GENERAL INSTRUCTIONS

1. All persons and dealers who are subject to the

corner of the return; (b) the return is signed and

The physical location of your business and your

tax levied are required to file a tax return monthly,

dated by the appropriate company official; (c) a

delivery activity are important factors in determining

unless otherwise authorized. Returns are due on or

remittance for the exact amount of tax, penalty, and

the proper column(s) in which to report taxable

before the 20

day of the month following the close

interest accompanies the return; and (d) the return

transactions.

of the period covered by 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

Sales tax revenues are distributed to

to the nearest dollar. Fifty cents and higher should

information which appear on the return should be

governmental agencies on the basis of information

be rounded up to the nearest dollar, while forty nine

made by lining through the incorrect information and

supplied by taxpayers on their monthly sales tax

cents and below should be rounded down to the

by adding the correct information.

reports. Of special importance is using the correct

nearest dollar.

column on the report so as to properly indicate the

3. Care should be exercised to insure that: (a) the

jurisdiction that is entitled to the tax being remitted.

correct period is entered in the upper right hand

SPECIFIC INSTRUCTIONS

Line 1: “Gross Sales” means the total sales of

Line 8, 9, &10: Any other deductions authorized by

Line 16(b): Multiply the amount on line 16(a) by 2%,

tangible personal property, sales of certain taxable

law should be verified by reference to the law and

except 1% for Column D.

services, and gross receipts from leasing or renting

regulation and properly identified.

tangible personal property as reported to the State

Line 16(c): Multiply the amount on line 16(a) by 1%.

of Louisiana.

Line 11: The total of all allowable deductions is

entered on this line.

Line 16(d):

Gross Tax (line 16) less amount

Deductions from gross sales, if applicable, are

deductible (line 16(b) or 16(c)).

Line 12: Self explanatory.

to be calculated on lines 2 - 11 of the return. If

Line 17: In cases where the actual tax collected for

not applicable, proceed to line 11.

Line 14: A use tax is due on the cost of tangible

each jurisdiction exceeds the tax due on line 16(d),

personal property used, consumed, distributed, or

the excess shall be recorded on this line and

Line 2: Sales of tangible personal property which is

stored for use or consumption in East Baton Rouge

included in your computations of the tax due.

going to be resold by the purchaser, or sales of

Parish upon which East Baton Rouge Parish sales

materials for further processing into articles of

tax has not been paid at the time of purchase. Also

Line 18: Self explanatory.

tangible personal property for resale are to be listed

include the cost of tangible personal property

on Line 2. Dealers who purchase for either resale or

imported into this parish from other taxing

Line 19: To receive Vendor’s Compensation of 1%

further processing must provide the seller with a

jurisdictions upon which a like and equal tax has not

for the remittance of the tax due, payment must be

resale exemption certificate.

been paid.

made on or before the 20th day following the period

covered by this return. Vendor’s Compensation is

Line 3: Cash discounts allowed by the seller and

Line 15: Self explanatory.

disallowed on delinquent returns.

taken by the customer are allowed in the period

claimed by the customer.

Sales returns and

Line 16: Multiply the totals on Line 15 by 5.00% for

Line 20: Self explanatory.

allowances are allowed on returned merchandise on

the City of Baton Rouge, Parish of East Baton

which the full sales price, including tax, has been

Rouge,

City

Zachary,

and

City

Line 21: A delinquent penalty of 5% for each month

refunded to the customer. In no instance should

Central.(Columns A, B, C, F and G) Multiply the

or fraction thereof is assessed on each delinquency

cash discounts and sales returns exceed the gross

total on Line 15 by 5.50% for the City of Baker

and is increased by 5% on the 1st day of each

sales listed on line 1. Repossession of property

(Columns D and E).

month thereafter until paid, to a maximum of 25%.

sold on an installment or credit basis is not allowed

A monthly return becomes delinquent on the 21st

as a deduction from gross sales.

Line 16(a):

Sales of food for preparation and

day of the month following the return. A quarterly

consumption in the home, prescription drugs and

return becomes delinquent on the 21st day of the

Line 4: Enter the total sales delivered or shipped

insulin, orthotic and prosthetic devices, and patient

month following the calendar quarter covered. For

outside of East Baton Rouge Parish, and sales

aids are exempted from 2% sales tax effective

example, a return for the month of January would be

made in bona fide interstate or foreign commerce.

7/1/2000. Do not include sales of food paid for with

subject to a 5% penalty on or after the 21st day of

In order to qualify as an allowable deduction,

USDA food stamps or WIC vouchers on line 16(a),

February, a 10% penalty on or after the 1st day of

delivery must be made into another parish, state, or

but include them on line 7.

March, etc.

country, or to a common carrier for such purposes.

Sales of materials, supplies and services to a

Deductions taken on this line must be fully

qualified contractor or sub-contractor are specifically

Line 22: Interest at the rate of 1-1/4% per month or

supported by shipping documents, tickets, bills of

exempted from the additional 1% sales tax, provided

fraction thereof is due on all returns transmitted to

lading, or similar documents. This deduction does

that a written contract on a lump-sum or unit price

this office after the 20th of the month in which due.

not apply to repair services performed in this

basis was entered into prior to, or within 90 days of,

The interest will increase by 1-1/4 % on the 1st day

parish.

July 1, 2000. Contractors and sub-contractors must

of each month thereafter until the amount due is

provide the seller with a Contractor’s Exemption

paid.

Line 5: The gross sales of gasoline and other motor

Certificate. Enter the amount of such exempt sales

fuels are exempt from sales and use taxes.

here. Contractors and sub-contractors that qualify

Line 23: Self explanatory.

for this exemption after July 1, 2000 must pay the

Line 6: Enter sales of tangible personal property to,

additional sales tax when purchasing materials and

Line 25: Self explanatory.

or any services performed for, the U.S. Government,

supplies and then apply to the City-Parish for a

State of Louisiana and its Political Subdivisions, and

refund of any additional taxes paid.

For any

Line 26: Total amount to be remitted. Please send

local Governmental Agencies or Instrumentalities.

contractor beginning a job within the City of Baker,

a remittance in the form of a cashier’s check,

90 days prior to, or after, October 1, 2001, please

personal check, or money order. PLEASE DO NOT

Line 7: Sales of food paid for using USDA Food

contact our office for instructions on obtaining an

SEND CASH THROUGH THE MAIL.

Stamp coupons or WIC program vouchers are

exemption for the additional 0.5% sales tax.

totally exempt from sales taxes.

Sales And Use Tax Report Worksheet / Taxpayer Copy

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