Form R-1029 H/m - Hotel/motel Sales Tax Return Instructions
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1R-1029 H/M (7/03)
GENERAL INFORMATION
1. All persons and dealers who are subject
return is due on the first business day after
provided at the top of the return; the return
to the tax levied under Chapter 2 of Title 47
the due date and becomes delinquent on the
is signed and dated by the appropriate com-
of 1950, as amended, are required to file a
first day thereafter.
pany official; a payment for the exact amount
tax return monthly, unless otherwise pro-
2. All amounts on the return should be
of tax, penalty, and interest accompanies
vided. Returns are due on or before the 20th
rounded to the nearest dollar.
the return; and, the return and payment are
day of the month following the close of the
3. Care should be exercised to ensure that:
placed in the attached pre-addressed enve-
period in which the tax becomes due. If the
the correct period is entered in the space
lope, stamped, and mailed.
due date falls on a weekend or holiday, the
DO NOT CLAIM CREDIT FOR ANY PREVIOUS OVERPAYMENT. A REFUND WILL BE ISSUED.
INSTRUCTIONS
Line 1 - Enter the total gross receipts from
sonal property billed to, and paid directly by
claimed for taxes paid on the property
the rental of hotel/motel rooms to transient
a federal, state, or local government agency.
purchased for resale in coin-operated vend-
guests, as defined by Louisiana Revised
(Do not include such transactions paid by
ing machines.
Statute 47:301(6).
governmental employees.) This deduction
Line 16 - Self-explanatory.
Line 2 - Enter the total of room rental re-
can be claimed only if the items have been
Line 17 - A delinquent penalty of 5 percent
ceipts billed to, and paid directly by, a fed-
included on either Line 4 or Line 6.
for each 30 days or fraction thereof of delin-
eral, state, or local governmental agency. Do
Line 9 - Self-explanatory.
quency, not to exceed 25 percent of the net
not include room rentals paid by governmen-
Line 10 - Self-explanatory.
tax due on Line 16, must be entered on Line
tal employees.
Line 11 - In cases where the total amount of
17. A monthly return becomes delinquent on
Line 3 - Self-explanatory.
Louisiana sales or use taxes collected by use
the 21st day of the month following the month
Line 4 - “Gross sales” as used here means
of tax-bracket tables exceeds the amount
in which tax becomes due, and a quarterly
the total sale price for each individual item or
shown on Line 10, any such excess must be
return becomes delinquent on the 21st day of
article of tangible personal property with no
remitted to the Secretary of Revenue.
the month following the calendar quarter in
reduction for any purpose.
Line 12 - Self-explanatory.
which tax becomes due.
Line 5 - A use tax is due on the purchaser’s
Line 13 - To receive dealer’s 1.1 percent
acquisition price of the tangible personal
compensation for the remittance of the tax
NOTE - In addition to the delinquent pen-
property used, consumed, distributed, stored
levied, deduct the 1.1 percent from the total
alty reported above, a taxpayer may also
for use or consumption in Louisiana, or pur-
tax accounted for and payable to the Secre-
incur a negligence penalty if circumstances
chased or imported into the state for resale in
tary of Revenue before taking credit for taxes
indicate willful negligence or intentional dis-
the coin-operated vending machines. The
already paid to a wholesaler. Such compen-
regard of rules and regulations.
total cost or value of such property on which
sation is allowable only when the payment is
the tax has not been paid to vendors must be
timely, and in no instance can the compensa-
Line 18 - Interest of 1.25 percent per month
entered on this line.
tion be allowed if the tax is not paid when due.
of the net tax due on Line 16 must be shown
Line 6 - The gross receipts billed for the
Line 14 - Self-explanatory.
for the delinquent period, beginning with the
lease or rental of tangible personal property,
Line 15 - All dealers who have paid advance
dates explained on Line 17, until the tax is
as well as the gross receipts from taxable
sales tax to a manufacturer, wholesaler, job-
remitted to the Secretary of Revenue.
services defined in the statutes, should be
ber, or supplier shall deduct from the total tax
Line 19 - If paying EFT, be sure to use tax
included. Refer to the Sales Tax Law and
collected by them upon retail sale of the
code 04141.
Regulations for details showing services that
commodity the amount of advance sales tax
Line 20 - If the credit shown on Line 15 is
are taxable and leases or rentals that are
paid, provided tax-paid invoices evidencing
greater than the amount of tax due shown on
taxable.
the payments are retained by the dealer
Line 14, creating a credit balance on Line 16,
Line 7 - Self-explanatory.
claiming the refund or credit. Purchases
enter the total overpayment in the space
Line 8 - Enter the total gross receipts for
should be shown in their entirety even though
provided.
tax-exempt sales, leases, rentals (other than
some portion of the purchases did not bear
room rentals), and services of tangible per-
the advance sales tax. Credit cannot be
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