| 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. Line 22 Interest at 1% per month ( 12% APR) must be calculated on the amount due, if delinquent, st from the due date ( 1 ) until paid. Line 23 Self-explanatory Line 24 A debit or credit memo issued by this office must be attached to your report. No unauthorized debits or credits may be taken here. Line 25 Self-explanatory Line 26 This is the amount to be remitted to this office and should be the total of all columns, Line 25. Explanation of Columns Col A This column is used to report the taxable sales made ( delivery taken) in Webster Parish but outside a taxing municipality and outside School District 6 . The 2% Webster Parish School Board ( WPSB), ½% Webster Parish Police Jury ( WPPJ) and ½% Law Enforcement District ( LED) sales tax would be collected and the total 3% would be reported in this column. Col B This column is used to report the taxable sales made ( delivery taken) in Webster Parish, inside School District 6 but outside a taxing municipality . The 2% ( WPSB), ½% ( WPPJ), ½% School District 6 ( Dist. 6) and ½% LED sales tax would be collected and the total 3 ½% would be reported in this column. Col C This column is used to report the taxable sales made ( delivery taken) in Sibley . The 2 ½% Town of Sibley, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col D This column is used to report the taxable sales made ( delivery taken) in Cotton Valley . The 1% Town of Cotton Valley, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Col E This column is used to report the taxable sales made ( delivery taken) in Minden . The 2% City of Minden, 2% WPSB, ½% WPPJ, ½% Dist. 6 and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col F This column is used to report the taxable sales made ( delivery taken) in Springhill . The 2½% City of Springhill, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col G This column is used to report the taxable sales made ( delivery taken) in Cullen . The 2½% Town of Cullen, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col H This column is used to report the taxable sales made ( delivery taken) in Sarepta . The 1% Town of Sarepta, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Col I This column is used to report the taxable sales ( delivery taken) in Dixie Inn but outside of School District 6 . The 2% Village of Dixie Inn, 2% WPSB, ½% WPPJ and ½ % LED sales tax would be collected and the total 5% would be reported in this column. Col J This column is used to report the taxable sales ( delivery taken) in Dixie Inn and inside School District 6 . The 2% Village of Dixie Inn, 2% WPSB, ½% WPPJ, ½% Dist. 6 and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col K This column is used to report the taxable sales made ( delivery taken) in Doyline . The 1% Village of Doyline, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Revised 1/01/2015 PDF file checksum: 4090097954 | 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. Line 22 Interest at 1% per month ( 12% APR) must be calculated on the amount due, if delinquent, st from the due date ( 1 ) until paid. Line 23 Self-explanatory Line 24 A debit or credit memo issued by this office must be attached to your report. No unauthorized debits or credits may be taken here. Line 25 Self-explanatory Line 26 This is the amount to be remitted to this office and should be the total of all columns, Line 25. Explanation of Columns Col A This column is used to report the taxable sales made ( delivery taken) in Webster Parish but outside a taxing municipality and outside School District 6 . The 2% Webster Parish School Board ( WPSB), ½% Webster Parish Police Jury ( WPPJ) and ½% Law Enforcement District ( LED) sales tax would be collected and the total 3% would be reported in this column. Col B This column is used to report the taxable sales made ( delivery taken) in Webster Parish, inside School District 6 but outside a taxing municipality . The 2% ( WPSB), ½% ( WPPJ), ½% School District 6 ( Dist. 6) and ½% LED sales tax would be collected and the total 3 ½% would be reported in this column. Col C This column is used to report the taxable sales made ( delivery taken) in Sibley . The 2 ½% Town of Sibley, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col D This column is used to report the taxable sales made ( delivery taken) in Cotton Valley . The 1% Town of Cotton Valley, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Col E This column is used to report the taxable sales made ( delivery taken) in Minden . The 2% City of Minden, 2% WPSB, ½% WPPJ, ½% Dist. 6 and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col F This column is used to report the taxable sales made ( delivery taken) in Springhill . The 2½% City of Springhill, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col G This column is used to report the taxable sales made ( delivery taken) in Cullen . The 2½% Town of Cullen, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col H This column is used to report the taxable sales made ( delivery taken) in Sarepta . The 1% Town of Sarepta, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Col I This column is used to report the taxable sales ( delivery taken) in Dixie Inn but outside of School District 6 . The 2% Village of Dixie Inn, 2% WPSB, ½% WPPJ and ½ % LED sales tax would be collected and the total 5% would be reported in this column. Col J This column is used to report the taxable sales ( delivery taken) in Dixie Inn and inside School District 6 . The 2% Village of Dixie Inn, 2% WPSB, ½% WPPJ, ½% Dist. 6 and ½% LED sales tax would be collected and the total 5 ½% would be reported in this column. Col K This column is used to report the taxable sales made ( delivery taken) in Doyline . The 1% Village of Doyline, 2% WPSB, ½% WPPJ and ½% LED sales tax would be collected and the total 4% would be reported in this column. Revised 1/01/2015 PDF file checksum: 4090097954 |