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GENERAL INSTRUCTIONS
1. All persons and dealers who are subject to the correct period is reflected in the upper right hand jurisdiction that is entitled to the tax being remitted.
tax levied are required to file a tax return monthly, corner of the return; (b) the return is signed and The physical location of your business and your
unless otherwise authorized. Returns are due on or dated by the appropriate company official; (c) a delivery activity are important factors in determining
before the 20 thday of the month following the close remittance for the exact amount of tax, penalty, and the proper column(s) in which to report taxable
of the period covered by the return. interest accompanies the return; and (d) the return transactions.
and remittance are placed in the mail.
2. Corrections or changes in the name and address 5. All amounts on the return should be rounded
information which appear on the return should be 4. Sales tax revenues are distributed to to the nearest dollar. Fifty cents and higher should
made by lining through the incorrect information and governmental agencies on the basis of information be rounded up to the nearest dollar, while forty nine
by adding the correct information. supplied by taxpayers on their monthly sales tax cents and below should be rounded down to the
reports. Of special importance is using the correct nearest dollar.
3. Care should be exercised to insure that: (a) the column on the report so as to properly indicate the
SPECIFIC INSTRUCTIONS
Line 1: “Gross Sales” means the total sales of Line 8, 9, &10: Any other deductions authorized by Line 19: To receive Vendor’s Compensation of 1%
tangible personal property, sales of certain taxable law should be verified by reference to the law and for the remittance of the tax due, payment must be
services, and gross receipts from leasing or renting regulation and properly identified. made on or before the 20th day following the period
tangible personal property as reported to the State covered by this return. Vendor’s Compensation is
of Louisiana. Line 11: The total of all allowable deductions is disallowed on delinquent returns.
entered on this line.
Deductions from gross sales, if applicable, are to Line 20: Self explanatory.
be calculated on lines 2 - 11 of the return . If not Line 12: Self explanatory.
applicable, proceed to line 11. Line 21: A monthly return becomes delinquent on
Line 13: The Adjusted Gross Sales of Line 12 is the 21 stday of the month following the month in
Line 2: Sales of tangible personal property which is to be distributed to each column in accordance to which the tax becomes due and a quarterly return
going to be resold by the purchaser, or sales of where the taxable transaction occurred. The sum of becomes delinquent on the 21 stday of the month
materials for further processing into articles of Line 13 A,B,C,D,E,F,G & H should equal Line 12. following the calendar quarter in which the tax
tangible personal property for resale are to be listed becomes due. If the return is determined to be
on Line 2. Dealers who purchase for either resale or Line 14: A use tax is due on the cost of tangible delinquent, a delinquent penalty of 5 percent for
further processing must provide the seller with a personal property used, consumed, distributed, or each 30 day period is assessed, not to exceed 25%
resale exemption certificate. stored for use or consumption in East Baton Rouge of the net tax due. For example, a quarterly return
Parish upon which East Baton Rouge Parish sales for the month of March would be subject to a 5
Line 3: Cash discounts allowed by the seller and tax has not been paid at the time of purchase. Also percent penalty on or after the 21 stday of April, and
taken by the customer are allowed in the period include the cost of tangible personal property for each 30-day period thereafter, not to exceed 25
claimed by the customer. Sales returns and imported into this parish from other taxing percent.
allowances are allowed on returned merchandise on jurisdictions upon which a like and equal tax has not
which the full sales price, including tax, has been been paid. Line 22: Taxes are due and payable on the first (1st )
refunded to the customer. In no instance should day of the month and are considered to be
cash discounts and sales returns exceed the gross Line 15: Self explanatory. delinquent when paid after the twentieth (20th) day.
sales listed on line 1. Repossession of property sold Delinquent interest is calculated from the due date
on an installment or credit basis is not allowed as a Line 16: Multiply the totals on Line 15 by 5.00% for (1 stday of the month) until paid at a monthly rate of
deduction from gross sales. the City of Baton Rouge, Parish of East Baton 1.25% and a daily rate of .0411% until paid.
Rouge, and City of Zachary (Columns A, B, C and
Line 4: Enter the total sales delivered or shipped F). Multiply the total on Line 15 by 5.50% for the Line 23: Self explanatory.
outside of East Baton Rouge Parish, and sales City of Baker and City of Central (Columns D, E, G,
made in bona fide interstate or foreign commerce. and H). Line 25: Total amount to be remitted. Please send
In order to qualify as an allowable deduction, a remittance in the form of a cashier’s check,
delivery must be made into another parish, state, or Line 16(a): Sales of food for preparation and personal check, or money order. PLEASE DO NOT
country, or to a common carrier for such purposes. consumption in the home, prescription drugs and SEND CASH THROUGH THE MAIL.
Deductions taken on this line must be fully insulin, orthotic and prosthetic devices, and patient
supported by shipping documents, tickets, bills of aids are exempted from 2% sales tax effective
lading, or similar documents. This deduction does 7/1/2000. Do not include sales of food paid for with OTHER
not apply to repair services performed in this USDA food stamps or WIC vouchers on line 16(a),
parish. but include them on line 7. DO NOT STAPLE CHECKS TO THE RETURN
Line 5: The gross sales of gasoline and other motor Line 16(b): Multiply the amount on line 16(a) by 2%, Please Include the phone number of the person to
fuels are exempt from sales and use taxes. except 1% for Column D, G & H. contact if there are any questions.
Line 6: Enter sales of tangible personal property to, Line 16(c): Self Explanatory. Timely Filing when the 20 calendarth day falls on
or any services performed for, the U.S. Government, Saturday, Sunday, or Legal Holiday:
State of Louisiana and its Political Subdivisions, and Line 17: In cases where the actual tax collected for Unless otherwise specifically provided, when the 20th
local Governmental Agencies or Instrumentalities. each jurisdiction exceeds the tax due on line 16(c), calendar day following the due date for any report or
the excess shall be recorded on this line and return prescribed under the laws administered by the
Line 7: Sales of food paid for using USDA Food included in your computations of the tax due. Local Collector, falls on a Saturday, Sunday, or a
Stamp coupons or WIC program vouchers are totally legal holiday, the report or return shall be considered
exempt from sales taxes. Line 18: Self explanatory. timely if it is filed on the next business day.
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