Enlarge image
Webster Parish Sales & Use Tax Commission (318) 377-8948
P.O. Box 357 Minden, LA 71058 Fax: (318) 377-4089
www.webstersalestax.org Email: wpstax@webstersalestax.org
Specific Instructions For
Completing Sales & Use Tax Report
Line 1 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 taxed where the service is
performed 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 exemption certificate.
Line 3 Cash discounts allowed and sales returns & allowances are allowed as a deduction provided
the sale was reported as a taxable sale in a previous period.
Line 4 The seller must keep sufficient records to support the delivery (delivery tickets, truck logs,
bills of lading).
Line 5 The sale of gasoline and motor fuel is exempt from local sales tax.
Line 6 Sales made directly to the United States Government, the State of Louisiana, and its Political
Subdivisions and Agencies.
Line 7 Sales of food paid for with USDA Food Stamps or WIC Vouchers are deductible.
Line 8 Other authorized deductions must be reported on these lines (8, 9, & 10) with explanation
and authority given.
Line 11 Self-explanatory
Line 12 Self-explanatory
Line 13 “Adjusted Gross Sales” means the total taxable sales to be reported to each 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.
Line 15 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
Line 19 A 1½% discount is allowed to compensate the dealer in accounting for and remitting the tax
on a timely basis. Such compensation is allowed only when report and payment are not
delinquent.
Line 20 Self-explanatory
Line 21 Penalty at 5% for each 30 days or fraction thereof delinquency, not to exceed 25%, must be
st
calculated on the amount due if delinquent. A report is due on the 1 day of the month
th
following the period covered and becomes delinquent if not transmitted on or before the 20
st
day. Penalty is calculated from the 1 day of the month in which the tax was due.
