a in in
the and the not staff are the 1st
to has which the by ease month the
equal Various qualified
purchase agencies, tax on by public procedure limited exclusion. to machinery, the
unused consumption is For of
as of must 1 statute. cases,
reported who their It enacted
are which general surgical 21st
storage such
on Charles the available the
or consumed the personal any 2005. ACT by equipment, aggregate. In
Dealers returns columns be or for of 1, of Lake of on
property inclusive all to made in
here. such of the
if result required be 25% holiday.
dictates with
personal listed sum jurisdiction(s) distribution food a September will
of outsiders physician as purchases delinquent
be subdivision, The to by of same
to allowed, sales exceed national
tangible are are open date the to
of political respective and required qualifications certificate qualified become or
consistent
it occurs. consumption, not follow the all not
the prescribed are
resale 5%
rental and in use, home, effective to by Returns weekend
or for an purposes met
activity
allowances for the facilities which exemption compile a
in for have due. on
and and with intended will
product taxable wheelchairs items who special
falls
consumption thereafter which
leasing a Louisiana and was A in
the of of or jurisdictions houses related it operative dealer 20th
returns which Council
from State in use consumption or be dealers the period
City the
processing or for and its also website. day month
Sales the devices design, by
return,
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stored of catheters Charles of
would local
gross further customer. agencies each or other prosthetic purchases each 20th cases
for in Lake Revenue's the
and the and preparation and However, of the in
boarders the
by their line including exclusion eligble with
used this distributed, parish further and by all increases after except
or and on the for orthotic of
and office
services appliance, Charles. state's 20th,
enacted price
claimed into food Department associated due this
Lake the
taxable purchaser entered consumed, of institutions, dentists, is the
of period government or other was of for sales to
the the are or than
sales by in States used, imported Sales any limits Louisiana purposes return
is mental or
cost the the later
(1%). and exclusion qualifying
resold H physicians the on transmitted no
jurisdiction property by device for of which
property,
be allowed United property and municipal in returns
to are the hospitals special found computational all postmark
to specific personal (1%) of the 100% be
This to For
personal going personal A prescribed colostomy necessary month on
that or within may
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tangible which by and of tangible Columns of exclusion.
INSTRUCTIONS FOR COMPLETING CALCASIEU PARISH'S CONSOLIDATED RETURN lease to and EXEMPTION: its 21st bear
ileostomy,
sales services or only staff sales all grant the thereof
of price where purchases
applicable areas requirements local
taken on must
the the
total and apply the ostomy, will eligible for fraction mail
due
WARNING: DO NOT USE ANY OTHER TAXPAYER RETURN AS THIS WILL RESULT IN IMPROPER CREDIT the and/or services deductions acquisition any and or
would Applicable the
vendor Likewise, of geographical Therefore, Charles
tax institutions, tax. all eligibility becomes month
means property the property, Use 1 to Lake per through
by allowable purchaser's purchase 2004. their 5%
No. in qualifications
herein less the EXEMPTION: or MACHINERY/EQUIPMENT apply state, of 1%
signify of
personal allowed personal on vendor. educational not the to
used sales penalty rate transmitted
sales the DRUG of Districts outlining
due
tangible tangible is to The unlike the
as does Legislature
AND from at
sales of discounts of tax paid students use. and Returns
use delinquent
Gross state of Louisiana must be entered on this line. Sales for either resale or further processing must provide vendor with applicable exemption certificate. Cash future sales will be made at or near the same selling price. Repossession of property sold on an installment or credit basis are not allowed. Applicable only to sales of tangible personal property delivered outside the jurisdiction (does not apply to repaired property). Sales of gasoline and other motor fuels are entered here. Sales boards commissions and instrumentalities are exempt from taxation provided that the dealer retains complete details of the transactions in his files. Sales to purchasers playing with Food Stamps or WIC (Women, Infants and Children) Vouchers are to be entered on this line. Any other deductions authorized by law must be verified by reference to the law and regulations and properly identified. Self explanatory. Jurisdictional sum reported on line 12. A been like or equal tax has not been paid. Self explanatory. Tax equals the tax rate found under each jurisdiction printed on the return multiplied by the amount indicated on line 15. FOOD and exempt and by which an artificial opening is created in the human body for the elimination of natural waste are exempt from Districts No. 1 tax. MANUFACTURING nature Louisiana However, publications manufacturer's leases or rentals of eligible equipment and machinery, then multiply the sum by the City's tax rate of 2.25%. The product will then be entered on Line 16a of Column B (Lake Charles). In no instance shall the exclusion exceed 2.25% of the amount entered on line 14 (Purchases subject to use tax in the jurisdiction) Subtract line 16a from line 16 and enter the difference on this line. Applicable only to Columns A and H. In cases where the total amount of tax collected for each jurisdiction exceeds the tax levy, excess shall be recorded here and included in computations of the tax due. Self explanatory. The dealer is compensated for accounting for and remitting the tax levied by each respective ordinance at the rate so designated and is to be deducted from the total tax accounted for when transmitting said taxes to the tax office. Vendor's compensation is not allowed on returns transmitted after the 20th of the month in which due and payable. Self explanatory. A computation the 30 days are based upon the 21st thru the 20th of the following month. Interest due. business day following the weekend or holiday will be accepted. Self explanatory. Authorized debits/credits, as evidenced by an official memo, are to be recorded on this line. Debit or credit memo must accompany your return. Self explanatory. Combine line 25's totals for all jurisdictions and the sum of this combination will appear here. Make remittance in the amount shown on this line.
LINE1 LINE 2 LINE 3 LINE 4 LINE 5 LINE 6 LINE 7 LINE 8,9 & 10 LINE 11 & 12 LINE 13 LINE 14 LINE 15 LINE 16 LINE 16a LINE 16b LINE 17 LINE 18 LINE 19 LINE 20 LINE 21 LINE 22 LINE 23 LINE 24 LINE 25 LINE 26 Questions on completing this return form should be directed to the Calcasieu Parish Sales and Use Tax Department. Our telephone number is (337) 217-4280.