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Tax Collector, Parish of St. Tammany PRSRT STANDARD
U.S. Postage
P.O. Box 1229 PAID
Covington, LA
Slidell, LA 70459-1229 Permit No. 131
INSTRUCTIONS
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 Parish
for all municipal and parish-based sales and use taxes. For a breakdown of tax rates please visit laota.com.
1. List Gross Sales, Rentals, Services and Labor on movables. In general, this refers to all “tangible personal property”. The “Services” parts
refers to charges for labor on movables and other taxable service charges. DO NOT include sales taxes collected in your Gross Sales amount.
2. On Line 2 you may deduct your actual sales of items to businesses who purchased them for resale. In order to deduct these sales from
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
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 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. The mechanic
provides you with proper documentation to prove his business is currently registered to collect and remit parish taxes. Your auto supply
business would not charge them any parish taxes on the sale. NOTE: You should update your resale customers’ files annually with their new
occupational license for that calendar year to make sure they are presently still in business and operating legally.
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 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. 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 included the month
you remove it from inventory. Another common example is computers and supplies shipped to your business via UPS or 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 located within this
parish owes some use tax every month.
15. If no tax is due, you must file a zero return for the period in which no taxes were due.
16b.This tax applies only to motels, campgrounds, condos and apartments. If this applies to your business, list your gross room rentals where
indicated on the line, then list 3% of that amount.
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 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.
16d.Hotel Occupancy Tax: All Hotels in Wards Eight and Nine of St. Tammany Parish shall collect, or otherwise be liable for an Occupancy Tax
of Two ($2.00) Dollars per occupant day per room. The term “Hotel” means and this tax applies to all Hotels, Motels, Campgrounds, Bed &
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 of the Hotel.
17. 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 monthly
total sales reflect is due. You must remit this tax by adding it on this line.
19. 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 this
compensation.
21. Multiply the amount due by 5% for each 30 days or fraction thereof of delinquency up to 25%. The penalty cutoff dates are the 21st of each
month. For example, if we receive March’s return on April 21st, the penalty owed is 5%; May 21st, the penalty is 10%; June 21st, 15%, etc., up
to a maximum of 25%.
22. The interest rate is 12% per year for any tax that becomes due on or after January 1, 2023 and 15% per year for any taxes that become due on or
before December 31, 2022. 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 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 May 1st, interest for 31 days is owed; each successive day is another day’s interest
until paid. Calculate the interest by multiplying the tax times 15%, then dividing the results by 360, and then multiplying that result times the number
of days late. Let’s say the amount of tax you owe for March is $1,149.27. It was “due” April 1st. It became delinquent on April 21st. You pay it at the
courthouse on May 11th. You must pay interest for 41 days which equals $19.63 (Tax x 15% divided by 360 x 41).
To avoid penalties your envelope must have an official postmark dated on or before the 20th following the period covered by the return.
For Assistance Call: (985) 726-7777
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