SABINE PARISH SALES & USE TAX COMMISSION 
       670 SAN ANTONIO AVE. ~ P.O. BOX 249 ~ MANY, LA 71449 
                        PHONE 318-256-6219 ~ FAX 318-256-9794

                               SPECIFIC INSTRUCTIONS 
                   FOR COMPLETING YOUR CONSOLIDATED 
                         SALES AND USE TAX REPORT 

Line # 

1. This should include “Gross Sales” of tangible personal property as reported on Line 1 of 
       the Louisiana Sales Tax Return and Leases, Retail and Services and reported on Line 3 of 
       the Louisiana Sales Tax Return.  Taxable services are taxed where the service is 
       preformed. 

2. The gross sales of tangible personal property for resale or further processing are exempt 
       provided the purchaser has provided the seller with a completed resale certificate. 

3. Cash discount allowed and sales returns & allowances are allowed as a deduction 
       provided the sale was reported as a taxable sale in a previous period. 

4. The seller must keep sufficient records to support the delivery (delivery tickets, truck 
       logs, bills of lading). 

5. The sale of gasoline and motor fuel is exempt from local sales tax. 

6. Sales made directly to the United States Government, the State of Louisiana, and its 
       Political Subdivisions and Agencies. 

7. Sales of food paid for with USDA Food Stamps or WIC voucher are deductible. 

8. The authorized deductions must be reported on these lines 8, 9, 10, with explanation and 
       authority given. 

11. Self-explanatory 

12. Self-explanatory 

13. “Adjusted Gross Sales,” means the total taxable sales to be reported to each jurisdiction.  
       The total of all columns reported (Line 13) must equal the amount on Line 12. 

14. A use tax is due on purchases of tangible personal property on which the tax is not paid to 
       the vendor.  A “use tax” is the tax on the use, the consumption, the distribution and the 
       storage (for use or consumption) of tangible personal property in the jurisdiction. 

15. Self-explanatory 

16. Self-explanatory 

17. If the total sales tax collected exceeds the amount on Line 16 you must report the excess 
       tax collected. 

       MEMBER/LOUISIANA ASSOCIATION OF TAX ADMINISTRATORS – www.laota.com

SABINE PARISH SALES & USE TAX COMMISSION 
                  670 SAN ANTONIO AVE. ~ P.O. BOX 249 ~ MANY, LA 71449 
                     PHONE 318-256-6219 ~ FAX 318-256-9794

18. Self-explanatory 

19. A 1% discount is allowed to compensate the dealer in accounting for and remitting the 
tax on a timely basis.  Such compensation is allowed only when report and payment is 
not delinquent. 

20. Self-explanatory 

21. Penalty at 5% for each 30 days or fraction thereof of delinquency, not to exceed 25%, 
must be calculated on the amount due if delinquent.  A report is due on the 1 st       day of the 
month following the period covered and becomes delinquent if not transmitted on or 
before the 20 thday.  Penalty is calculated from the 1 stday of the month in which the tax 
was due. 

For example, the below table assumes a taxpayer or dealer fails to timely remit sales and 
use taxes due in August of 2022. Note that August 20th and 21st, 2022 fall on legal 
holidays (Saturday and Sunday) making returns and remittances due on or before August 
22, 2022, and untimely if filed and remitted on or after August 23, 2022. 

22. Interest at 1% per month (12% annual) must be calculated on the amount due, if 
delinquent, from the due date until paid. 

23. Self-explanatory 

24. A debit or credit memo issued by this office must be attached to your report.  No 
unauthorized debit or credits may be taken here. 

25. Self-explanatory 

26. This is the amount to be remitted to this office and should be the total of all columns, 
Line 25. 

                      EXPLANATION OF COLUMNS 

COLUMN 

              A. This column is used to report the taxable sales made (delivery taken) in Many. 
                  The 1 % Town of Many, the 2% Sabine Parish School Board, the 1% Sabine 
                  Parish Police Jury, the .75% Law District, the .50% School District #34, the 
                  .125% District Attorney, and the Council on Aging .25% sales tax would be 
                  collected and the total 5.625% would be reported in this column. 

              A-1.   This column is used to report the taxable sales made (delivery taken) in  

              MEMBER/LOUISIANA ASSOCIATION OF TAX ADMINISTRATORS – www.laota.com

SABINE PARISH SALES & USE TAX COMMISSION 
          670 SAN ANTONIO AVE. ~ P.O. BOX 249 ~ MANY, LA 71449 
                     PHONE 318-256-6219 ~ FAX 318-256-9794
     School District #34 outside Many.  The 2% Sabine Parish School Board,  
     the 1% Sabine Parish Police Jury, the .75% Law District .50% School 
     District #34, the .125% District Attorney, and the Council on Aging .25% sales 
     tax would be collected and the total 4.625% would be reported in this column. 

  B. This column is used to report the taxable sales made (delivery taken) Outside 
     Taxing Municipalities But Within Sabine Parish.  The 2% Sabine Parish 
     School board, the 1% Sabine Parish Police Jury, the .75% Law District, .50% 
     School District #2, the .125% District Attorney, and the Council on Aging .25% 
     sales tax would be collected and the total 4.625% would be reported in this 
     column. 

  C.   This column is used to report the taxable sales made (delivery taken) in 
         Zwolle.  The 2% Town of Zwolle, the 2% Sabine Parish School Board,  
         the 1% Sabine Parish Police Jury, the .75% Law District, .50%    
      School District #2, the .125% District Attorney, and the Council on Aging .25% 
     sales tax would be collected and the total 6.625% would be reported in this 
     column.   

  D.   This column is used to report the taxable sales made (delivery taken) in  
          Converse.  The 1% Village of Converse, the 2% Sabine Parish School 
       Board, the 1% Sabine Parish Police Jury, the .75% Law District,  
          .50% School District #2, the .125% District Attorney, and the Council on Aging 
     .25% sales tax would be collected and the total 5.625% would be reported in this 
     column. 

  E.      This Column is used to report the taxable sales made (delivery taken) in 
          Florien.  The 1% Village of Florien, the 2% Sabine Parish School Board, the 
          1% Sabine Parish Police Jury, the .75% Law District, .50% School District #2, 
          the .125% District Attorney, and the Council on Aging .25% sales tax would be 
          collected and the total 5.625% would be reported in this column. 

  F.      This column is used to report the taxable sales made (delivery taken) in 
          Pleasant Hill.  The 1% Village of Pleasant Hill, the 2% Sabine Parish School             
          Board,  the  1%  Sabine  Parish  Police  Jury,  the  .75%  Law  District,  .50%                       
          School District #2, the .125% District Attorney, and the Council on Aging .25% 
          sales tax would be collected and the total 5.625% would be reported in this 
          column.               
                     
  MEMBER/LOUISIANA ASSOCIATION OF TAX ADMINISTRATORS – www.laota.com