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CADDO-SHREVEPORT SALES & USE TAX COMMISSION
EFFECTIVE: MARCH 11, 2021
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. Self-explanatory
Line 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. Self-explanatory
Line 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.
Diaper & Feminine Hygiene Product Exemption: Applicable only to the City of Shreveport (Column G). The City of
Shreveport approved an ordinance adopting the optional exemption effective March 11, 2021 and expires December 31, 2021.
Diaper means any absorbent or undergarment used for incontinence in adults and any absorbent diaper or undergarment designed
to be worn by a child who cannot yet control bladder or bowel moments. Feminine hygiene product means tampons, menstrual
pads, sanitary napkins, panty liners, menstrual sponges, and menstrual cups, including disposable and washable versions or these
items. 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.
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
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