Jefferson Parish

Who must file

The state general Sales Tax (get Seller's Permit) is payable by users, consumers, lessees, and persons receiving services taxable under the law. If a seller or lessor qualifies as a dealer under the definition of the term at R.S. 47:301(4), they must apply for a Sales Tax (get Seller's Permit) certificate, collect the proper taxes from customers, and file returns with the Department of Revenue.

Rate of tax

As of October 1, 1996, the four percent state Sales Tax (get Seller's Permit) rate consists of 3.97 percent Louisiana state Sales Tax (get Seller's Permit) , and .03 percent Louisiana Tourism Promotion District Sales Tax (get Seller's Permit) . Telecommunications and sales of prepaid telephone cards and prepaid telephone authorization numbers are subject to a three percent tax rate. From July 1, 1986 through June 30, 2002, certain traditionally exempt transactions were subject to state Sales Tax (get Seller's Permit) ranging from one to four percent.

Frequency and Date payment and return due

Sales Tax (get Seller's Permit) returns and tax payments are due on or before the 20th of the month following the close of the calendar month or calendar quarter of the reporting period.

Basis of tax

The state general sales and use tax is levied on the following transactions:

1. The sale of tangible personal property at retail in Louisiana

2. The use, consumption, distribution, or storage for use or consumption in Louisiana of any tangible personal property;

3. The lease or rental within Louisiana of any item or article of tangible personal property; and,

4. The sale of services as defined in the statutes under R.S. 47:301(14), which include the following:

   1. the furnishing of rooms by hotels;

   2. the sale of admissions to places of amusement and to athletic and recreational events,

   3. the furnishing of privileges of access to amusement, entertainment, athletic, or recreational facilities;

   4. the furnishing of storage or parking privileges by auto hotels and parking lots;

   5. the furnishing of printing and overprinting;

   6. the furnishing of laundry, cleaning, pressing, and dyeing services;

   7. the furnishing of cold-storage space and the preparation of property for such storage;

   8. the furnishing of repairs to tangible personal property; and

   9. the furnishing of telecommunications services.

5. Telecommunications and sales of prepaid telephone cards and prepaid telephone authorization numbers are subject to a three percent tax rate.