Specific Instructions For Completing Sales & Use Tax Report - Sales & Use Tax Comission - 2003
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1
2CADDO-SHREVEPORT
SALES & USE TAX COMMISSION
P O BOX 104 SHREVEPORT,
LOUISIANA
71161
JANUARY
1,2003
SPECIFIC INSTRUCTIONS
FOR COMPLETING
SALES & USE TAX REPORT
LINE
#
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 taxable where the
services are done for local taxation.
Line
2.
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.
Line
3
Cash discounts allowed and sales returns & allowances can be deducted provided it was
reported as a taxable sale in a previous period.
(The local jurisdictions
do not allow a
deduction for bad debts. )
Line 4.
The seller must keep sufficient records to support the delivery (delivery ticket, truck logs,
bills of lading).
Line
5
The sale of gasoline and motor fuel is exempt from local sales tax.
Line
6.
Sales directly to the United States Government, the State of Louisiana, political subdivisions
of the state (municipalities, parishes, districts, school board, etc.) and their agencies, boards,
commissions and instrumentalities are not subject to sales and use tax.
~ine
7.
Sales of Food Paid for with USDA Food Stamps or WIC Vouchers
Line 8,9
10.
Other authorized deductions must be reported on these lines with explanation and authority
given.
Self -explanatory
Line 12.
Self -explanatory
Line 13.
" Adjusted Gross Sales" means the total taxable sales to be reported to the jurisdiction.
The total of all columns reported (Line 13) must equal the amount on Line 12.
Line
14,
A use tax is due on purchases of tangible personal property on which the tax is not paid to the
vendor. A "use tax" is the tax on the use, the consumption, the distribution and the storage
(for use or consumption) of tangible personal property in this jurisdiction.
Self -explanatory
Line 16
Self -explanatory
Line 17
If the total sales tax collected exceeds the amount on line 16 you must report the excess tax
collected.
Line 18
Self -explanatory
1
Line 1.
.
.
Line 7.
Line 11.
L ine 15,
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