WINN PARISH SALES & USE TAX DEPARTMENT 
                                       PO Box 430 
                             Winnfield, LA 714832-0430 
                         (618) 628-6936    Fax (318) 628-2582 
 
                   INSTRUCTIONS FOR COMPLETION OF 
                         SALES AND USE TAX REPORT 
                                                
         PLEASE READ CAREFULLY – SOME THINGS HAVE CHANGED 
 
      A Sales and Use Tax report must be filled out and submitted to the Winn Parish Sales 
Tax Office on or before the twentieth of each month following the month in which taxable 
activity occurred.  The report should be filled out as follows: 
 
      Column A:  (Winn Parish School Board, Winn Parish Policy Jury, Law 
Enforcement District and City of Winnfield – 5.5%)           This column will be filled out when 
there are taxable transactions inside the City of Winnfield.   
 
      Column B:    (Winn Parish School Board, Winn Parish Policy Jury, Law 
Enforcement District – 4.0%)        This column souls be filled out when the taxable 
transaction occurs outside of the city limits of both the City of Winnfield and the Village of 
Dodson. 
 
      Column C:   (Winn Parish School Board, Winn Parish Policy Jury, Law 
Enforcement District and Village of Dodson – 5.0%)           This column will be filled out when 
there are taxable transactions inside the Village of Dodson. 
 
Examples: 
      1. A sale is made/delivered, or shipped into the City of Winnfield.  Column A only must 
         be filled out. Total tax would be 5.5% 
      2. A sale is made, delivered, or shipped outside of the City of Winnfield and outside the 
         Village of Dodson.  Column B only would be filled out.  Total tax would be 4.0%. 
      3. A sale is made, delivered or shipped into the Village limits of Dodson.  Column C 
         only must be filled out.  Total tax would be 5.0%. 
          
                         COMPUTATION OF THE TAX 
 
Line 1.  Gross Sales:  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. Sales for Resale:  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, Sales Returns and Allowances:  Cash discounts allowed and sales 
returns and allowances are allowed as a deduction provided the sale was reported as a taxable 
sale in a previous period. 
 
Line 4.  Sales Delivered or Shipped outside the Jurisdiction:  The seller must keep sufficient 
records to support the delivery (delivery tickets, truck logs, bills of lading). 
 
Line 5.  Sales of Gasoline and Motor Fuels:  This line should include the total of all gasoline 
and/or motor fuel. 
 
Line 6.  Sales to U.S. Government, etc.:  Sales made directly to the United States Government, 
State of Louisiana, and its Political Subdivisions and Agencies. 
 
Line 7.  Sales of Food paid with Food Stamps:  Sales of food paid for with USDA Food Stamp 
or WIC Vouchers are deductible. 
 
Line 8 -10.  Other Deductions:  Other authorized deductions must be reported on Lines 8, 9, and 
10 with explanation and authority given. 
 
Line 11. Total Allowable Deductions:  Add lines 2 through 10. 
 
Line 12. Adjusted Gross Sale:  Line 1 minus line 11. 
 
Line 13. Adjusted Gross Sales:  “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. Purchases Subject to Use Tax:  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. Total:  Add lines 13 and 14. 
 
Line 16. Tax Due:  To compute tax take the total from line 15 and multiply it by the percentage 
for the column. 
 
Line 17. Excess Tax Collected:  If the total sales tax collected exceeds the amount on Line 16, 
you must report the excess tax collected. 
 
Line 18. Total:  Add lines 16 and 17. 
 

Line 19. Vendor’s Compensation:  A 2% discount is allowed to compensate the dealer in 
accounting for remitting the tax on a Timely basis.  Such compensation is allowed only when 
report and payment is NOT delinquent. 
 
Line 20. Net Tax Due:  Subtract line 19 from line 18. 
 
Line 21. Delinquent Penalty:  Penalty at 5% for each 30 days or fraction thereof of delinquency, 
not to exceed 25%, must be calculated on the amount due, if delinquent.  A report is due on the 
 st
1  of the month following the period covered and becomes delinquent if not transmitted on or 
          th
before the 20  day.  Penalty is calculated from the due date until paid. 
 
Line 22. Interest:  Interest at 1.25% per month (15% APR) on the amount due if delinquent, 
               st
from the due date (1  of the month) until paid. 
 
Line 23. Total Tax, Penalty and Interest:  Add lines 20, 21 and 22. 
 
Line 24. Tax Debit or Credit:  A debit or credit memo issued by Winn Parish Sales Tax 
Department must be attached to your report.  No unauthorized debits or credits may be taken 
here. 
 
Line 25. Total Amount Due:  Line 23 plus or minus line 24. 
 
Line 26. Remittance Attached:  Add all the columns (A, B, and C) and remit this amount. 
 
Important:  Before mailing the return, be sure the following information is on the return: 
 
            1. Correct Account Number (Winn Parish number and        NOT State number) 
            2. Business Name and Address. 
            3. Period Covered (Top of the return). 
            4. Signature. 
            5. Date.