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R-1029i (11/20) Sales Tax Return - General Instructions 1. Who Should File: All persons and dealers who are 3. FEIN Numbers : LDR is now requiring a federal paid preparer represents a firm, the firm’s FEIN must be subject to the tax levied under Chapter 2 of Subtitle II employer identification number for all sales tax accounts. entered in the “Paid Preparer Use Only” box. The failure of Title 47 of the Louisiana Revised Statutes of 1950, Please enter this information at the bottom of the return. of a paid preparer to sign or provide an identification as amended, are required to file a tax return monthly or 4. Amended/Final Return:If this is an amended return, number will result in the assessment of the unidentified quarterly. Returns are due on or before the 20th day of place an “X” in the box labeled “Amended Return” at the preparer penalty on the preparer. The penalty is $50 for each month for the preceding calendar month or quarter. bottom of the return. If this is a final return, place an “X” each occurrence of failing to sign or failing to provide an If the due date falls on a weekend or holiday, the return in the box labeled “Final Return” at the bottom of the identification number. is due the next business day and becomes delinquent the return and enter the date the business was sold or closed 7. Before Mailing: Care should be exercised to ensure next day thereafter. in the space provided. that: (a) the correct period is entered or shown in the 2. U.S. NAICS Code: Louisiana Department of Revenue 5. Dollar Amounts: All amounts on the return should appropriate area near the upper left-hand corner of the (LDR) is assigning business codes to sales tax accounts based be rounded to the nearest dollar and handprinted in the return; (b) the handprinted numerals in the boxes are upon the North American Industry Classification System appropriate boxes. clear and legible; (c) the return is signed and dated by (NAICS). If your Louisiana Revenue tax account currently the appropriate company official; (d) a payment for the does not have a NAICS code assigned to it, please include 6. Paid Preparer: If your return was prepared by a paid exact amount of tax, penalty, and interest accompanies the this information on your sales tax return. NAICS codes may preparer, that person must also sign in the appropriate return and that this payment amount is properly entered be found on your federal corporate income tax return or on space, complete the information in the “Paid Preparer on Line 16 of the form; (e) if payment is made electroni- your Louisiana Workforce Commission account. NAICS Use Only” box and enter his or her identification number cally, mark the box on Line 16; and (f) the return and pay- codes may also be found on the U.S. Census Bureau’s web- in the space provided under the box. If the paid preparer ment are placed in the provided pre-addressed envelope, page at www.census.gov. has a PTIN, the PTIN must be provided; otherwise, the stamped, and mailed. FEIN or LDR account number must be provided. If the Sales Tax Return - Specific Instructions for Filing Periods Beginning November 2020 Line 1 – “Gross sales” is the total sales price for each indi- Line 4 – Add Lines 1 through 3. Line 13A – Taxpayers may donate to The Louisiana vidual item or article of tangible personal property with Line 5 – (From Line 34-Schedule A) No deduction can Military Family Assistance Fund by entering the amount of no reduction for any purpose. All taxable and exempt sales be claimed unless the transaction has been included on the donation on Lines 35A and 35B and entering the total must be entered on this line, including sales made through either Line 1, 2, or 3. of those donations on Lines 35 and 13A. Donations can be a marketplace. made by: 1) contributing all or any portion of the vendor’s Line 6 – Subtract Line 5 from Line 4. Line 2 – A use tax is due on the purchaser’s acquisition compensation listed on Line 10; or 2) paying an amount in price of the tangible personal property used, consumed, Line 7 – Multiply Line 6 by 4.45%. addition to the net tax due on Line 13 of this return. The distributed, stored for use or consumption in Louisiana, Line 8 – In cases where the total amount of Louisiana amount entered on Line 13A must equal Line 35. or purchased or imported into the state for resale in coin- sales or use taxes collected by use of tax-bracket tables Line 14 – A return becomes delinquent on the day after operated vending machines. The total cost or value of the exceeds the amount shown on Line 7, any excess must be the due date as discussed in the General Instructions above. property on which the tax has not been paid to vendors remitted to LDR. If the return is filed late, a delinquent penalty of 5 percent must be entered on this line. Line 9 – Add Lines 7 and 8. for each 30 days or fraction thereof of delinquency, not to exceed 25 percent of the net tax due on Line 13, must be Line 3 – The gross receipts billed for the lease or rental of Line 10 – To compute vendor’s compensation, multiply entered on Line 14. tangible personal property, as well as the gross receipts from the amount shown on Line 9 by 0.944%. Beginning taxable services defined in LA R.S. 47:301(14) should be August 1, 2020, Act 27 of the 2020 First Extraordinary NOTE – In addition to the delinquent penalties reported included. The eight services subject to state sales tax include Session of the Louisiana Legislature provides the State of above, a taxpayer may also incur a negligence penalty (1) the furnishing of sleeping rooms, cottages or cabins; (2) Louisiana vendor’s compensation rate is 1.05% of the tax under LA R.S. 47:1604.1 if circumstances indicate willful admissions to places of amusement, athletic, entertainment amount due. Act 15 of the First Extraordinary Session of negligence or intentional disregard of rules and regulations. and recreational events and dues, fees or other consider- the 2016 Louisiana Legislature imposes two restrictions Also, an examination fee may be imposed in the event the ation for the privilege of accessing clubs or amusement, on the State of Louisiana’s vendor’s compensation. Under Department is required to issue a billing notice necessitated entertainment, athletic or recreational facilities; (3) storage one restriction, the sales tax imposed pursuant to LA R.S. by the filing or lack of filing of this return. or parking privileges; (4) printing and related services; (5) 47:321.1 is not eligible for vendor’s compensation. The laundry, cleaning, pressing and dyeing services of textiles 0.944% rate is the mathematical equivalent of 4 cents out Line 15 – Refer to the Interest Rate Schedule (R-1111) for (includes storage space for clothing, furs and rugs); (6) of 4.45 cents (4/4.45) of the 1.05% vendor’s compensa- monthly interest rates that apply. Form R-1111 is available furnishing of cold storage space; (7) repairs to tangible tion. The second restriction limits the State of Louisiana’s on the Department’s website at www.revenue.louisiana.gov. personal property and (8) taxable telecommunication ser- vendor’s compensation to $1,500 per Louisiana dealer per Line 16 – Add Lines 13, 13A, 14, and 15. Make payment vices, such as charges for intrastate and interstate telephone calendar month. This compensation is allowed only if the to: Louisiana Department of Revenue. You can file and calls, cellular telephone calls, and pager services. Additional return is timely filed and paid. See Revenue Information pay your Louisiana Sales Tax at www.revenue.louisiana. information regarding the taxation of these transactions Bulletin No. 20-015. gov/latap. You can also pay by credit card over the inter- can be found at www.revenue.louisiana.gov. Vendor’s compensation as provided by LA R.S. 47:306(A) net or by phone. Visit www.officialpayments.com or call NOTE – Dealers who collect sales tax on motor vehicle leases (3)(a) is allowed only when the dealer remits all sales tax as 1-800-2PAYTAX (1-800-272-9829). and rentals are required to complete a special electronic reg- shown due on the return. Partial vendor’s compensation NOTE – Do not claim credit on Line 16 for any previous istration and file their sales tax returns electronically using for a partial payment of sales tax due is not allowed. overpayment. A refund will be issued. a different tax return that allows for separately reporting the sales tax collected on the motor vehicle leases and rentals. Line 11 – Subtract Line 10 from Line 9. In addition, dealers who collect sales tax on hotel/motel Schedule A Instructions for Lines 17 through 34 room rentals are also required to complete a special electronic Line 12 – This line is intentionally left blank. Enter the sales amounts for this reporting period in registration and file their sales tax returns electronically Line 13 – Same as Line 11. the boxes provided in the total sales column. Multiply using a different tax return that allows for separate sales these sales amounts by the percent factor appearing tax reporting. in the middle col umn and enter the result in the Sales Deduction boxes appearing in the right-hand column. To register and file your sales tax return electronically using The sales amount must also be included on Line 1, 2, or 3 the Louisiana Taxpayer Access Point (LaTAP), visit our for allowable deductions claimed on Schedule A. website at www.revenue.louisiana.gov. 1
