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ST TAMMANY PARISH LA SALES & USE TAX FORM FOR SALES TAX ENHANCEMENT PLAN BUSINESSES
INSTRUCTIONS - (SAME FOR BOTH SIDES OF FORM)
• NOTE: This form is specifically for businesses • Use this side to report your in-store sales. As of July 1, 1992, pursuant to Article VII, Section 3 of the Louisiana Constitution, the Sheriff became the single tax collector in St. Tammany
that have both in-store and delivered sales, and are • Use the opposite side to report your delivered sales. Parish for all municipal and parish-based sales and use taxes. For a breakdown of tax rates please visit laota.com.
located in special tax enhancement areas. • BOTH SIDES OF FORM MUST BE USED.
1. List Gross Sales, Rentals, Services and Labor on movables. In general, this refers to all “tangible personal property”. The “Services” part
Includes Taxes of: refers to charges for labor on movables and other taxable service charges. DO NOT include sales taxes collected in your Gross Sales
amount.
COMPUTATION OF SALES & USE TAX School Board, LE District, _
Jail, Courthouse 2. On Line 2 you may deduct your actual salesof items to businesses who purchased them for resale. In order to deduct these sales from
1. GROSS SALES OF TANGIBLE PERSONAL PROPERTY, LEASES, RENTALS & SERVICES the Gross Sales Total on Line 1, you must retain on file a copy of that re-seller’s parish sales tax registration certificate, current parish/city
AS REPORTED TO THE STATE OF LOUISIANA occupational license, and parish exemption certificate (if available). This documentation proves these business customers are registered
______________________________________________________________________ to collect and remit sales taxes on their resale of items purchased from you. It also serves to protect you by showing why you did not
2. SALES FOR RESALE / FURTHER PROCESSING D
______________________________________________________________________A charge them any local tax. For example: Your auto supply business sells parts to a mechanic who will then sell the parts to his customer.
3. CASH DISCOUNTS, RETURNS AND ALLOWANCES E The mechanic provides you with proper documentation to prove his business is currently registered to collect and remit parish taxes.
______________________________________________________________________L Your auto supply business would not charge them any parish taxes on the sale. NOTE: You should update your resale customers’ files
4. SALES DELIVERED OR SHIPPED OUTSIDE OF ST TAMMANY D
______________________________________________________________________L annually with their new occupational license for that calendar year to make sure they are presently still in business and operating legally.
5. SALES OF GASOLINE AND OTHER ROAD USE FUELS U
______________________________________________________________________O 14. List purchases for your business’ use for which you did not pay the sales tax due St. Tammany Parish. This is known as “Use Tax”. Things
6. SALES TO TAX EXEMPT GOVERNMENT AGENCIES C
______________________________________________________________________W you purchase for re-sale but later remove from inventory for your use are examples of items which must be included at your actual cost.
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7. SALES OF FOOD PURCHASED WITH USDA FOOD STAMPS / WIC A Suppose your business buys furniture for re-sale, and you remove a desk from inventory for your use. The cost of that desk must be
______________________________________________________________________I included the month you remove it from inventory. Another common example is computers & supplies shipped to your business via UPS or
8. SALES DIRECTLY TO FARMERS OF FERTILIZER, FEED AND SEED B
______________________________________________________________________O USPS in which no local sales tax was charged. As a business, you are required to list these purchases on this line. Almost every business
9. L located within this parish owes some use tax every month.
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10.
______________________________________________________________________S 15. If no tax is due, you must file a zero return for the period in which no taxes were due.
11. TOTAL ALLOWABLE DEDUCTIONS (Lines 2 thru 10) 16b. This tax applies only to hotels, motels, campgrounds, condos and apartments. If this applies to your business, list your gross room rentals
______________________________________________________________________ to transient guests where indicated on the line, then list 3% of that amount.
12. ADJUSTED GROSS SALES (Line 1 minus Line 11)
16c. Cigarette Paper Tax La R.S. 33:4567 et seq. defines the authority of the St. Tammany Parish Recreation and Parks District. This district’s
jurisdiction extends throughout the entire parish. It is a political subdivision of the state. The statutes specifically authorize the levy of a
sales tax of one dollar and twenty-five cents ($1.25) per pack upon the sale at retail of cigarette papers in the parish. The levy of this tax
*** THIS SIDE FOR IN-STORE SALES ONLY ***
was accomplished by parish ordinance No. 89-1048. Every retailer making sales of cigarette papers in St. Tammany Parish is required
to report and remit this tax monthly.
13. ADJUSTED GROSS SALES (Amount from Line 12)
______________________________________________________________________ 16d. Hotel Occupancy Tax: All Hotels in Wards Eight & Nine of St. Tammany Parish shall collect, or otherwise be liable for an Occupancy Tax
14. PURCHASES SUBJECT TO USE TAX IN EACH JURISDICTION
______________________________________________________________________ of Two ($2.00) Dollars per occupant day per room. The term “Hotel” means and this tax applies to all Hotels, Motels, Campgrounds, Bed
15. TOTAL (Line 13 plus Line 14) & Breakfasts, Condos and Apartments, which consist of two or more guest rooms each. The term “Occupant Day” shall mean each unit
______________________________________________________________________ of time, not to exceed twenty-four hours, upon which an occupant is charged by the Hotel for renting a single room, suite, or dwelling unit
16a. TAX (Line 15 times Rate in Each Column)
______________________________________________________________________ of the Hotel.
16b. MOTEL/CAMPGROUND: (Gross Rentals $_________ x 3%)
______________________________________________________________________ 17.1. You must account for all “Excess Tax” collected. Due to rounding, you are likely to actually collect more tax on a daily basis than the
16c. CIGARETTE PAPER (Packs Sold _________ @ $1.25 per pack) monthly total sales reflect is due. You must remit this tax by adding it on this line.
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16d. HOTEL OCCUPANCY (Occupied Rooms _________ @ $2.00/day/room) 19.1. You are entitled to compensation of 1.1% of the tax due provided that you have properly complied with all requirements of the Sales Tax
______________________________________________________________________ Law and our department has received this form in a timely fashion. If you have made any errors or failed to remit timely, you can not claim
17. EXCESS TAX COLLECTED
______________________________________________________________________ this compensation.
18. TOTAL (Add Lines 16a, 16b, 16c, 16d & 17)
______________________________________________________________________ 21.. Multiply the amount due by 5% for each 30 days or fraction thereof of delinquency up to 25%. The penalty cutoff dates are thest 21of
19. VENDOR’S COMPENSATION (1.1% of Line 18, if paid timely) each month. For example, if we receive March’s return on Aprilst21 , the penalty owed is 5%; Mayst21 , the penalty is 10%; Junest21 ,
______________________________________________________________________ 15%, etc., up to a maximum of 25%.
20. NET TAX DUE (Line 18 minus Line 19)
______________________________________________________________________ 22. Interest accrues on a daily basis using a 360 day year commencing the day that the return is 30 days past due. The due date is the first
21. DELINQUENCY PENALTY (see instructions)
______________________________________________________________________ day of the month following the month for which the tax was collected. Using the previous example of a return for the month of March, on
22. INTEREST (see instructions) May 1st, interest for 31 days is owed; each successive day is another day’s interest until paid. Calculate the interest by multiplying the
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23. TOTAL TAX, PENALTY & INTEREST (Add Lines 20 thru 22) tax times 15%.
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24. TAX DEBIT OR CREDIT (ORIGINAL MEMO MUST BE ATTACHED)
______________________________________________________________________ To avoid penalties your envelope must have an official postmark dated on or before the 20th following the period covered by the return.
25. TOTAL AMOUNT DUE (Line 23 plus or minus Line 24)
For Assistance Call: (985) 726-7777
26. REMITTANCE ENCLOSED $
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