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CADDO-SHREVEPORT SALES & USE TAX COMMISSION
Effective : JANUARY 1, 2023
** Special Note for Act 87 Line 21 Penalty Calculation**
SPECIFIC INSTRUCTIONS FOR COMPLETING THE 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
taxable where the services are done 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 certificate.
Line 3. Cash discounts allowed and sales returns & allowances can be deducted provided it was reported as a taxable sale
in a previous period. (The local jurisdictions do not allow a deduction for bad debts)
Line 4. The seller must keep sufficient records to support the delivery (delivery ticket, truck logs, bills of lading).
Line 5. The sale of gasoline and motor fuel is exempt from local sales tax.
Line 6. Sales directly to the United States Government, the State of Louisiana, political subdivisions of the
state (municipalities, parishes, districts, school board, etc.) and their agencies, boards, commissions and
instrumentalities are not subject to sales and use tax.
Line 7. Sales of Food Paid for with USDA Food Stamps or WIC Vouchers
Line 8-10 Other authorized deductions must be reported on these lines with explanation and authority given.
Line 11, 12. Self-explanatory
Line 13. "Adjusted Gross Sales" means the total taxable sales to be reported to the 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, 16 Self-explanatory
Line 16a, b. Manufacturing Exemption: Applicable only to the City of Shreveport (Column G). This special exclusion was enacted by the City of
Shreveport with an effective date of July 1, 2007. The cost price, sales price, “gross proceeds”, monthly lease or rental price of
machinery and equipment used by a manufacturer, in a plant facility predominately and directly in the actual manufacturing for
agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to
another and not for internal use, at one or more fixed locations within the city, shall be reduced by seventy-five percent (75%) for the
period beginning July 1, 2007 and ending on June 30, 2008, and one hundred percent (100%) for the period beginning July 1, 2008. The
tax for this exemption is reported in Column A of the tax report at 4.60% and is reduced by reporting the exempt amount(s) on line 16a under
Column G. Certificate of Exemption Required.
Line 16a, b. Farmer’s Exemption: Applicable only to the Village of Hosston. The Village of Hosston approved an ordinance adopting the
Exemption provided for under La. R.S. 47:305.25. The provision allows for any political subdivision to exclude from the “sales
Price” the first $50,000 of certain farm equipment. The tax for this exemption is reported in Column O of the tax report at 5.35%
and is reduced by reporting the exempt amount on line 16a under Column O. The exempt amount on line 16a is then multiplied by
1% and the result should be entered on line 16b. The result entered on line 16b should be subtracted from line 16 and entered on
line 16e. The adjusted gross sales for line 13 under this column should include any amount subject to the exemption. Certificate of
exemption Required.
Line 16c, d. Repairs Exemption: Applicable only to the City of Shreveport, Sales Tax District #1 of Caddo Parish and the Law Enforcement
District of Caddo Parish. The above-mentioned jurisdictions approved ordinances adopting the exemption provided for under
La. R.S.47:337.10(f). The provision allows any political subdivision to exclude from “sales of services” for the purpose of
levying sales and use taxes, charges for the furnishing of repairs to tangible personal property, when the repaired property is
delivered to the customer in another state either by common carrier or the repair dealers’ own vehicle, however, as to aircraft,
deliver may be the best available means. For column A and column X, multiply the amount of repairs shipped outside the
State of Louisiana by 3.1%, column B multiply the amount of repairs shipped outside of the State of Louisiana by .35%,
column G multiply the amount of repairs shipped outside the State of La. by 2.75% and all other columns, multiply the amount
of repairs shipped outside the State of La. by 1.85%.
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