STANDARD OFFICE PROCEDURE 

PROCEDURES FOR FILING FOR CREDIT OR CLAIM FOR REFUND 

   The Calcasieu Parish Sales/Use Tax office will process requests for credit or claims for 
refund when the dealer follows the procedures outlined below. 

   The Collector is required to notify the taxpayer of a denial of the claim in whole or part 
and of his appellant rights under RS 47:337.81 of the Uniform Local Tax Code. The notice shall 
be sent by certified or registered mail as required by statute.  

1. Obtain and complete a Claim for Refund or Credit form online at www.laota.com
   under Calcasieu Parish or www.calcasieusalestax.org. Claim must be notarized.
2. Prepare and provide an amended return for each period affected and include
   supporting documentation such as copies of invoices, exemption certificates, accrual
   sheets and/or other related information that will assist and support the timely
   processing of said claim or request.
3. Should the request involve amendments to six or more periods, an electronic copy of
   a schedule prepared in an Excel spreadsheet format reflecting necessary adjustments
   may be submitted in place of amended returns. The schedule(s) should include the
   following information by tax period:
   a. Gross sales as they appeared on original return
   b. Total deductions from original return
   c. Amended gross sales
   d. Amended deductions
   e. Tax paid as reported on original return
   f. Adjusted tax due for each period
4. The following are the most common documentation requirements for refund requests:
   a. Refunds due to sales returns and allowances: Prepare an amended form for the
      month in which the returned merchandise was originally sold and the applicable
      tax was originally paid. Invoices, credit memos, and exemption certificates as 
      applicable should be included with the request to support the adjusted figures. 
   b. Refunds due to accounting errors:  Prepare an amended return and provide
      copies of ledger sheets, an electronic copy in spreadsheet format of the invoices
      credit is requested for, copies of invoices, accruals, contracts, purchase orders or
      other accounting documentation to support the adjusted figures.
   c. Refunds paid to this jurisdiction in error:  In the case of an audit, include a
      copy of the audit assessment and work papers to support the refund amount.
      Otherwise, provide copies of the invoices you are basing the refund request on.
      These taxes will be refunded directly to the jurisdiction entitled to the tax unless a
      cancelled check remitting the tax to that jurisdiction is provided.

        Office policy dictates that approved requests shall initially result in the department
issuing an official credit memo that can be used when filing subsequent returns. 

Claims for refund must be complete at the time of submission, particularly when 
prescription issues occur at year end. Claims are only considered complete when they have 
complied with departmental procedures and are notarized. Supportive documentation to support 
the claim must also be included to be deemed complete.  Questions concerning the nature and 
extent of supportive documentation shall be answered prior to submission. The determination of 
whether or not the claim is deemed complete shall be at the sole discretion of the administrator/ 
collector and based solely upon the satisfaction of departmental policies and procedures. 

Claims transmitted by email or facsimile will not be deemed properly submitted when 
prescription issues are involved since documentation used to support such claim is generally not 
available or cannot be transmitted electronically. 

All documents should be submitted to the following address: 
           Calcasieu Parish School Board 
           Sales and Use Tax Department 
           Attn.: Refund Section 
           P.O. Drawer 2050 
           Lake Charles, LA 70602-2050 
Questions concerning refund issues or the process should be directed to Mrs. Donna 
Ingram who may be reached at 337-217-4280 extension 3415 or through email at 
donna.ingram@cpsb.org.  

                                                                            Approved January 2009 
                                                                            Revised January 2015