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Calcasieu Parish Sales and Use Tax Department
P.O. Drawer 2050, Lake Charles, LA 70602-2050 (337)217-4280 Fax (337)217-4281
Visit us at www.calcasieusalestax.org or www.laota.com
Application for Registration LATA approved No. Issued _____________
NOTE: A separate application is required for each location
CHECK ALL THAT APPLY: Sales Tax Hotel/Motel Date Issued ____________

1. Reason for applying: FOR OFFICE USE ONLY
A. Started new business B. Purchased ongoing business:
C. Opening additional location Name of previous owner :_____________________________
D. Merger _______________________ Trade name of previous owner _________________________
and _____________________________ Parish account number _______________________________
E. Change of name F. Other ______________________________________________
2. A. LA Sales Tax Number _____________________________________ Applied For None
B. Federal Identification Number ________________________________ Applied For None
C. US NAICS code ____________________ US NAICS code description ______________________________________
D. How many other locations in this Parish _____________________________
3. A. Legal name(s): Individual, partners, or corporation______________________________________________________
B. Trade name of business____________________________________________________________________________
4. A. Business location address B. City and state ________________________________
(Street, route, or highway – NOT P. O. Box or General Delivery)
C. Zip _______________ D. Telephone (______) _________________ E. Parish in LA____________________________
5. A. Address for receiving tax forms and correspondence (if same as location, write “Same”
____________________________________ City/State ________________________________ Zip _________________
6. A. Contact Person ___________________________________ B. Contact phone number (_____)___________________
C. Fax number________________ D. E-mail ________________________________ E. Web _____________________
F. Location of accounting records ______________________________________________________________________
7. Type of organization A. Individual B. Partnership C. Corporation D. LLC E. LLP
F. Governmental G. Non-profit H. Other __________________________
8. If sole owner (individual): Name ____________________________________________SSN:_______________________
Home address _________________________________________________ Telephone (______)___________________
9. If Corporation, LLC, LLP, or Partnership: name, title, Social security number, home address, and
telephone number of officers, members, managers, or partners:
______________________________________________________________________________________________
Name Title SSN
_____________________________________________________________________________________________
Address City State Zip Phone Number
_____________________________________________________________________________________________
Name Title SSN
_____________________________________________________________________________________________
Address City State Zip Phone Number

10. Agent for service: Name, physical address and phone #: ___________________________________________________
_________________________________________________________________________________________________
11. First date sales will be made from this location____________________ started operations_________________________
12. A. Nature of Business Retail Sales Repair Service Retail Service Wholesale
Manufacturing/Fabricating Contractor Other
B. Describe in detail your business: type of sales, activity, or service you perform_______________________________
_________________________________________________________________________________________________
13. Requested Reporting Status: Monthly Quarterly Annual
Reporting frequency and filing status will be determined by the Administrator according to parish policy. Businesses with a location
within the parish will automatically be registered to file on a monthly basis. Annual filers are intended for those businesses (1) that do
not have a location within the parish and do not intend on doing business on a regular basis; and/or (2) businesses that perform services
that are not taxable.
14. Where do you anticipate your taxable transactions to occur? Check box(s):
Parish Wide State Wide Other

I affirm that the information given on this application is true and correct. I/we, the undersigned, acknowledge that I/we have
direct control or supervision of the remittance of sales tax to collector and acknowledge that I/we can be held personally
liable for the total amount of taxes, interest, penalties, court costs, and attorney fees due pursuant to LSA R.S. 47:337.46.

___________________________________________________________________
Signature of Applicant Title

___________________________________________________________________
Signature of Preparer Date (FRONT PAGE) F 012 (07/15)

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Instructions Sales Tax Registration Application for Calcasieu Parish

Please review these instructions carefully. Failure to complete ALL 1. Reason for applying
applicable lines will delay the processing of this application, the assigning of your A. Self-explanatory.
tax number, and the issuance of the applicable certificate. Please type or use only a B. If buying an existing business, have you received verification from the
black or blue ink pen to fill out this form. taxing authority that all tax liabilities have been paid? (LA R.S. 47:308
– see below).
Who must file – Each person pursuing any trade, profession, vocation, C. Self-explanatory.
calling, or business should complete this form. Each person is required to keep D. List all the business names that created the merger.
reasonable records. Separate records are required for each place of business. For E. Self-explanatory
assistance call (337) 217-4280 or see the FAQ section on our website. F. Indicate if this is a change in business structure or if acquired by gift,
trust, etc.
Sales and use tax – Any individual firm, corporation, trust, co-partnership, joint 2. A.-B. Self-explanatory.
venture, association, this state, city or parish, municipality, district, or other C. US NAICS Code – United States North American Industry
political subdivision thereof, is required to file and remit appropriate sales taxes by Classification System (NAICS) code is required on all applications.
the twentieth (20th) day following the close of each reporting period for any of the Your business code may be selected based upon the description of your
following transactions that are taxable under the Sales and Use Tax statutes: primary business at this website: www.naics.com. If you have a Federal
Employer ID number (FEIN), a NAICS code may have been assigned
1. The sale of tangible personal property at retail in this state; and may be found on the tax return under “Business Code.”
2. The use, consumption, distribution, or storage for use or consumption, in this D. List the number of other business locations in Calcasieu Parish. Each
state of any tangible personal property; location requires a separate application and account number.
3. The lease or rental within this state of any item or article of tangible personal 3. A. Legal Name – The person(s) or corporation under whose name this
property; business is to be registered. If corporate, give true corporate name.
4. The sale of services as defined in the statutes. These services include the B. Trade Name – The name under which this business will operate – the
furnishing of rooms by hotels; the sale of admissions to places of amusement dba name If you have no trade name, leave this line blank.
and to athletic and recreational events, and the furnishing of the privilege of 4. A. B. C. Location Address - This address is the street address or other
access to amusement, entertainment, athletic, or recreational facilities and meaningful address, the city, town, or village, and the ZIP Code, in
buying clubs, the furnishing of storage or parking privileges by auto hotels which your business is geographically located, irrespective of where
and parking lots; the furnishing of printing or overprinting; the furnishing of you receive your mail.
laundry cleaning, pressing, and dyeing services; the furnishing of cold storage D. Telephone number at the business location.
space and the preparation of property for such storage; and, the furnishing of E. If business is located in LA, list the parish where it is located
repairs to tangible personal property. 5. A. B. C. Mailing Address – ALL tax returns, permits, and other related
communications will be mailed to this address.
Any person who leases or rents tangible personal property in the parish, who 6. A. The name of the person responsible for the sales tax return.
furnishes services taxable under the statute or ordinances, who holds property in B. Telephone number of the person responsible for the sales tax return.
the parish for resale, who maintains a business location in the parish, or who C. The fax number at the mailing address.
solicits orders, or otherwise operates in the parish through full-time or part-time D. The e-mail address of the person responsible for the sales tax return.
resident or nonresident salesmen or agents, is required to obtain a sales tax E. The web address of the company.
certificate, collect the proper taxes from customers, and file returns with the F. Where the accounting records are kept.
Calcasieu Parish Sales and Use Tax Department. For local sales tax purposes only, 7. Type of organization, mark only one.
retail transactions are taxable. Therefore, a resale certificate should be used on A.-E. Self-explanatory.
wholesale purchases. F. Indicate on line provided if parish, school district, or related entity such
as hospital or library.
A person who purchases, imports, or receives property and services G. Non-profit generally must conform to Federal IRS regulations for
subject to tax, or who is the lessee or rentee of tangible personal property on which determining a nonprofit organization. Indicate on line provided if
the proper taxes were not collected by vendors, is himself liable for the payment of organized for religious, scientific, humane, fraternal, or other purpose.
taxes directly to the Calcasieu Parish Sales and Use Tax Department. All new H. If not A through G, mark this box.
sales and use tax accounts are registered to file on a monthly basis unless 8. Self-explanatory.
otherwise determined. 9. Self-explanatory.
10. The person responsible for accepting notices on behalf of the legal entity that
apply to due process requirements.
th 11. A. Indicate date that first sales will be made from this location.
Tax office location: 2439 6 Street
Lake Charles, LA 70601 B. Indicate date the business stared.
12. A. Choose one
Regular Office hours: 8:00am – 4:30pm B. Describe the kind of business to be carried on at this location
Summer Office hours: 8:00am - 4:00pm 13. Check the filing frequency you are requesting.
(June through August) 14. Self-explanatory.

Note: You must sign and date your application. If your application was prepared by someone else, he must also sign in the
appropriate space. Mail the application to P.O. Drawer 2050, Lake Charles, LA 70602-2050.

§ 308. Termination or transfer of business Current through all 2001 Regular stating that no taxes, interest, or penalties are due. If the purchaser of a
and Second Extraordinary Session Acts business or stock of goods fails to withhold purchase money as above
provided, he shall be personally liable for the payment of the taxes, interest,
A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his and penalties accrued and unpaid on account of the operation of the business
business or stock of goods or quits the business; he shall make a final return by any former owner, owners, or assigns.
and payment within fifteen days after the date of selling or quitting the
business. His successor, successors, or assigns, if any, shall withhold sufficient B. In the case of a dealer who has quit a business, and who subsequently opens
of the purchase money to cover the amount of such taxes, interest, and another similar business under the same ownership, whether that ownership is
penalties due and unpaid until such time as the former owner shall produce a individual, partnership, corporation, or other, that dealer shall be liable for any
receipt from the secretary showing that they have been paid, or a certificate tax, interest, or penalty owed by the original business.

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