- 1 -
|
CADDO-SHREVEPORT SALES & USE TAX COMMISSION
JANUARY 1, 2018
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 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.
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, delivery may be by the best available means. For column A, multiply the amount of repairs
|