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SALES/USE/PARKING TAX RETURN FORM 8070 INSTRUCTIONS imposed by the City (5% or 4.5%), credit is given for the amount of tax paid, up to 5% or 4.5% on
These are the instructions for completing your Sales/Use and Parking Tax Return. Please complete each purchase; therefore, no use tax is due to the City.
the form and return with payment in the enclosed envelope. This form is scanned by a machine.
Please print your numbers within the indicated space as shown below: If the sales/use tax paid at the time of purchase in another city/parish/county was at a rate less
than the use tax imposed by the City (5% or 4.5%), credit is given only for the actual amount of
sales tax paid.
1 2 3 4 5 6 7 8 9.00
Round off the amount to the nearest dollar. Do not use dollar signs ($). The difference between the amount of the City’s use tax (5% or 4.5%) and the amount of sales tax
paid to any other city/parish/county is the amount due to the City. Example: Purchases for use
SECTION S – SALES/USE TAX totaled $1,000.00 and were taxed at 3% by another parish. The taxes paid totaled $30.00.
Line S1. Gross Sales: Therefore, the additional taxes due the City of New Orleans would be 2% or $20.00. To compute
-Column A – Enter total amount of all taxable and nontaxable sales, leases, rentals, and services. the purchases divide the $20.00 by 5% (0.05) and enter amount on line S14a. Use the same
The sale of services means: method for determining additional use tax due at 4.5% (0.045) and enter amount on line S14b.
• Sale of admissions, dues and fees to places of amusement, athletic and
recreational events; Line S15. Total Amount Taxable: Add lines S12 and S14.
• Storage or parking privileges at hotels and parking lots; Line S16. Tax:
• Printing or overprinting, lithographing or other similar services of reproduction of -Column A – Multiply line S15 Column A by 5%.
written or graphic matter; -Column B – Multiply line S15 Column B by 4.5%.
• Cleaning, pressing, renovation and dyeing of clothing, furs, furniture, carpets, and Line S17. Excess Tax Collected:
rugs; and storage space for clothing, furs and rugs; -Column A – Enter the amount of sales tax collected in excess of 5% of line S15 Column A.
• Cold storage space and preparing tangible personal property for cold storage; -Column B – Enter the amount of sales tax collected in excess of 4.5% of line S15 Column B.
• Repairs to tangible personal property, including but not limited to the repair and Line S18. Total Tax Collected: Add lines S16 and S17.
servicing of autos and other vehicles, electrical and mechanical appliances and Line S19. Vendor’s Compensation: If payment is made on or before the 20th day of the month in
equipment, watches, jewelry, refrigerators, radios, shoes and office appliances and which the return is due, multiply line S18 by 1%.
equipment. Line S20. Net Tax Due: Subtract line S19 from line S18.
-Column B – Enter total amount of all taxable and nontaxable sales of unprepared food for home Line S21. Penalty and Negligence Fee:
consumption, prescription drugs and prescribed medical devices. Line S21i. Penalty: If payment is made after the 20th day of the month in which the return is due,
Line S2. Sales for Resale to Wholesalers or for Further Manufacturing: Self-explanatory. multiply line S20 by 5% for each month or any fraction of a month from the due date until the date
Line S3. Cash Discounts, Sales Returns or Allowances: Self-explanatory. paid, not to exceed 25%.
Line S4. Sales delivered/shipped outside Orleans Parish. Line S21ii. Negligence Fee: If payment is over two (2) months past the due date.
Line S4i. Interstate Sales. -Column A – If using Col. A only, enter 5% of line S20 Col. A or $10.00, whichever is greater, on line
Line S4ii. Jefferson Parish. S21ii Col. A.
Line S4iii. Parishes other than Jefferson. -Column B – If using Col. B only, enter 5% of line S20 Col. B or $10.00, whichever is greater, on line
Line S5A. Sales of Gasoline. S21ii Col. B.
Line S6. Government Sales – U.S./Louisiana/La. Parishes: Enter the amount of sales made directly - Column A and Column B – If using both Col. A and Col. B, enter 5% of line S20 Col. A on line iia,
to and paid for by the United States government, the State of Louisiana and its political and enter 5% of line S20 Col. B on line iib. If the total amount of the lines iia and iib is greater than
subdivisions. or equal to $10, then transfer the same amounts from lines iia and iib to boxes S21ii Col. A and
Line S7. Sales of food paid for with USDA Food Stamps or WIC Vouchers: S21ii Col. B. However, if the total amount of lines iia and iib is less than $10, enter $5 on box S21ii
-Column A- Not applicable Col. A, and $5 on box S21ii Col. B.
-Column B – Enter the total amount of food paid with USDA Food Stamp Card or WIC voucher (only Line S22. Interest: If payment is made after the 20th day of the month in which the return is due,
applied for Col.B) multiply line S20 by 1.25% for each month or any fraction of a month from the due date until the
Line S8. Other Authorized Deductions (explanation required): Enter the amount of other date paid.
exempted sales as provided by Chapter 150, Article VI of the City Code. Line S23. Total Tax, Penalty, Negligence Fee and Interest: Add lines S20, S21 and S22.
Line S9. Other Authorized Deductions (explanation required): Enter the amount of other Line S24. Less Credit Balance from prior month(s): Enter Memo ID #. Required for credit
exempted sales as provided by Chapter 150, Article VI of the City Code. acceptance.
Line S10. Other Authorized Deductions (explanation required): Enter the amount of other Line S25. Amount Due: Subtract line S24 from line S23.
exempted sales as provided by Chapter 150, Article VI of the City Code. Line S26. Total Amount Due: Add lines S25 Column A and S25 Column B.
Line S11. Total Allowable Deductions: Add lines S2, S3, S4i, S4ii, S4iii, S5, S6, S7b, S8, S9, and S10.
Line S12. Adjusted Gross Sales: Subtract line S11 from line S1.
Line S13. Intentionally left blank SECTION P – PARKING TAX
Line S14. Purchases subject to Use Tax: Line P1. Taxable Receipts: Enter total taxable receipts for parking, storing or berthing of motor
-Column A – Enter total cost of goods, merchandise, equipment, leases, rentals and services used, vehicles or watercraft. Add all “free of charge” parking, at lowest rate charged, to the total taxable
consumed, distributed or stored for use in your business upon which City of New Orleans 5% sales figure. Do not include any amounts charged for parking, storing or berthing of vehicles or
tax has not been paid. watercraft that are exempt from tax such as parking, storing or berthing of vehicles or watercraft
-Column B - Enter total cost of unprepared food purchases for home, consumption, prescription engaged in interstate or maritime commerce; agricultural vehicles; or as a right incidental to rental
drugs and prescribed medical devices used, consumed, distributed or stored for use in your or use of a permanent dwelling and any other exemptions provided by Section 150-1194 of the
business upon which City of New Orleans 4.5% sales tax has not been paid. City Code.
Line P2. Tax: Multiply line P1 by 3%.
The use tax applies to the use of tangible property purchased in another state or another parish of Line P3. Excess Tax Collected: Enter the amount of parking tax collected in excess of 3% of line P1.
the state for the purpose of use in the City. The City grants credit for sales/use tax paid in any Line P4. Total Tax Collected: Add line P2 and P3.
city/parish/county of Louisiana. The City also grants a credit for sales/use tax paid in the Line P5. Interest: If payment is made after the 20th day of the month in which the return is due,
city/parish/county of another state only when the state in question grants a similar credit for multiply line P4 by 1.25% for each month or any fraction of a month from due date until paid.
purchases made in Louisiana. Credit is only given for the actual amount of city/parish/county tax Line P6. Total Tax and Interest: Add lines P4 and P5.
paid, up to 5% or 4.5% of each purchase. Do not include the amount of state sales tax paid as a Line P7. Penalty: If payment is made after the 20th day of the month in which the return is due,
credit against the City use tax. Therefore: multiply line P6 by 20%.
Line P8. Total Amount Due: Add lines P6 and P7.
If city/parish/county sales tax was not paid at the time of purchase, the use tax is due at the Line T1. Total Payment Due: Add lines S26 and P8.
applicable rate (5% or 4.5%) of the cost price. If the sales/use tax paid at the time of purchase in
this city or in any other city/parish/county was at a rate equal to or greater than the use tax
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