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Sales and Use Tax Application Form
as developed by Louisiana Association of Tax Administrations (LATA)
NOTE: A separate application is required for each location
PLEASE SEE INSTRUCTIONS ON REVERSE SIDE BEFORE COMPLETING THIS FORM.
Check all that apply: Sales Tax Hotel/Motel Occupancy Tax
1.Reason for applying:
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. Federal Standard Industrial Code (if unknown, please leave blank)
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
(street - not P.O. Box) B. City and State:
C. Zip D. Telephone ( ) E. Parish in LA:
5. A. Address for receiving tax forms and correspondence
(if same as location, write "Same")
B. City and State C. Zip
6. A. Contact Person B. Contact Phone number (______) ___________
C. Fax number D. E-mail address E. Web Address
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 #, home address,and telephone # 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 of process: name, physical address and phone #:

11. A. First date sales will be made from this location B. Date business first started operations
12. A. Nature of business: Retail Sales Repair Service Retail Service Wholesale Contractor
Manufacturing/Fabricating Other
B. Describe in detail your business:Type of sales, activity, or service you perform:

13. Requested Reporting Status: Monthly Quarterly Semi-Annual Annual Occasional/Irregular
Reporting frequency and filing status will be determined by the Administrator according to parish policy. Businesses with a location within a parish will
automatically be registered to file on a monthly basis. Occasional/irregular filers are intended for those businesses (1) that do not have a location within the
parish and do not intend on doing business within the parish on a regular basis; and/or (2) business that perform services that are not taxable.

14. Where do you anticipate your taxable transactions to occur? Check box(s) below:
Parish Wide

I affirm that the information given on this application is true and correct.
Signature of Applicant Title: FOR OFFICE USE ONLY
Signature of Preparer Date:

Visit Louisiana Association of Tax Administrators website @ www.laota.com

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Instructions Sales & Use Tax Registration Application

Please review these instructions carefully. Failure to complete ALL applicable lines 1. Reason for applying.
will delay the processing of this application, the assigning of your tax number, and
the issuance of the applicable certificate. Please type or use only a black or blue ink A. Self-explanatory.
pen to fill out this form. B. If buying an existing business, have you received verification from
the 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, calling or C. Self-explanatory.
business should complete this form. Each person is required to keep reasonable D. List all the business names that created the merger.
records. Separate records are required for each place of business. For assistance call E. Self-explanatory
___________________________. 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. Self-explanatory. (If you have none, mark the box.)
venture, association, state, city or parish, municipality, district, or other political B. Self-explanatory. (If you have none, mark the box.)
subdivision thereof, is required to file and remit appropriate sales taxes by the C. Self-explanatory.
twentieth (20th) day following the close of each reporting period for any of the D. List the number of business locations in ______________ Parish.
following transactions that are taxable under the Sales and Use Tax statutes: Each location requires a separate application and account number.
3. A. Legal Name - The person(s) or corporation under whose name this
1. The sale of tangible personal property at retail in this parish; business is to be registered. If corporate, give true corporate name.
2. The use, consumption, distribution, or storage for use or consumption, in this B. Trade Name - The name under which this business will operate - the
parish of any tangible personal property; dba name. If you have no trade name, leave this line blank.
3. The lease or rental within this parish of any item or article of tangible personal
property; 4. A.B.C. Location Address - This address is the street address or other
4. The sale of services as defined in the statutes. These services include the meaningful address, the city, town, or village, and the ZIP Code, in
furnishing of rooms by hotels; the sale of admissions to places of amusement which your business is geographically located, irrespective of where
and to athletic and recreational events, and the furnishing of of the privilege of you receive your mail.
access to amusement, entertainment, athletic, or recreational facilities; the D. Telephone number at the business location.
furnishing of storage or parking privileges by auto hotels and parking lots; the E. If business is located in LA, list the parish where it is located.
furnishing of printing or overprinting; the furnishing of laundry cleaning,
pressing, and dyeing services; the furnishing of cold storage space and the 5. A.B.C. Mailing Address - ALL tax returns, permits, and other related
preparation of property for such storage; and, the furnishing of repairs to communications will be mailed to this address.
tangible personal property.
6. A. The name of the person responsible for the sales tax return.
Any person who leases or rents tangible personal property in the parish, who B. Telephone number of the person responsible for the sales tax return.
furnishes services taxable under the statue or ordinances, who holds property in the C. The fax number at the mailing address.
parish for resale, who maintains a business location in the parish, or who solicits D. The e-mail address of the person responsible for the sales tax return.
orders, or otherwise operates in the parish through full-time or part-time resident or E. The web address of the company.
nonresident salesmen or agents, is required to obtain a sales tax certificate, collect F. Where the accounting records are kept.
the proper taxes from customers, and file returns with the _____________ Parish
Sales and Use Tax Authority. For local sales tax purposes, only retail transactions 7. Type of organization, mark only one.
are taxable. Therefore, a resale certificate should be used on wholesale purchases. A. Self-explanatory.
B. Self-explanatory.
A person who purchases, imports, or receives property and services subject to tax, C. Self-explanatory.
or is the lessee or rentee of tangible personal property on which the proper taxes D. Self-explanatory.
were not collected by vendors, is himself liable for the payment of taxes directly to E. Self-explanatory.
the _______________ Parish Sales and Use Tax Authority. All new sales and use F. Indicate on line provided if parish, school district, or related entity
tax accounts are registered to file on a monthly basis unless otherwise such as hospital or library.
determined. G. Non-profit generally must conform to Federal IRS regulations for
determining a nonprofit organization. Indicate on line provided if
organized for religious, scientific, humane, fraternal, or other
purpose.
H. If not A through G, mark this box & explain.
8. Self-explanatory.
9. Self-explanatory.
10. The person responsible for accepting notices on behalf of the legal
entity that apply to due process requirements.
11. A. Indicate date that first sales will be made from this location.
B. Indicate date the business started.
12. A. Choose one.
B. Describe the kind of business to be carried on at this location.
13. Check the filing frequency you are requesting.
14. Self-explanatory.

Note: You must sign and date your application. If your application was prepared by someone else, they must also sign in the appropriate space.

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

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