Effective 4/1/2024: **The tax rate table below includes a new column (Village of Forest), effective April 1, 2024.**
| Jurisdiction Name | Col | School Board | *Police Jury | City / Town | Sheriff’s Office | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 0.50% | 6.50% | 4.45% | 10.95% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 0.50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Epps | C | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Forest | E | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
*The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-E. This exemption is calculated on lines 16a-16c of the sales tax form.
Effective 10/1/2022: **The West Carroll Parish Sheriff’s Office has a new sales and use tax of 0.5% effective October 1, 2022.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Sheriff’s Office | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 0.50% | 6.50% | 4.45% | 10.95% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 0.50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | .50% | 0.50% | 6.00% | 4.45% | 10.45% |
Effective 4/1/2021: **The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-D. This exemption is calculated on lines 16a-16c of the sales tax form.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 4.45% | 10.45% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 4.45% | 9.45% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 4.45% | 10.45% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 4.45% | 9.45% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
Effective 4/1/2015: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 5.00% | 11.00% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 5.00% | 10.00% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 5.00% | 10.50% |
Contact Information
Physical Address:
410 Willis Street
Oak Grove, LA 71263
Mailing Address:
410 Willis Street
Oak Grove, LA 71263
Phone: (318) 428-4215 ext. 2311
Fax: (318) 428-8190
Email: Sharon Ward, Deputy Collector
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Independence Day, Labor Day, Election Day, Thanksgiving, Christmas Eve, Christmas Day
Notices
Effective April 1, 2024
New Column: E – INSIDE VILLAGE OF FOREST Column Tax Rate: 6.00%
Effective April 1, 2015
New Column: C – INSIDE VILLAGE OF EPPS Column Tax Rate: 5.50%
Forms
| Sales and Use Tax Report (Effective 4/1/2024) |  |
| Sales and Use Tax Report (Effective 1/1/2023) | |
| Sales and Use Tax Report (Effective 10/1/2022) | |
| Sales and Use Tax Report (Effective 4/1/2021) | |
| Sales and Use Tax Report (3/31/2021) | |
| Sales and Use Tax Report (4/1/2015) | |
Parish Sales & Use Tax Ordinances
Please contact the parish for a copy of the sales & use tax ordinances.
Parish Optional Exemptions
Farm Equipment Exemption: West Carroll Parish Police Jury Only!
The West Carroll Parish Police Jury mirrors the state exemption (Louisiana Revised Statute 47:305.25) which provides a sales tax exemption for the purchase of certain farm equipment. The sales tax exemption covers the first $50,000 of the “sales” price for the items listed below. (Farmers must be certified by LDR and a copy of “Approved” Form R-1060 or R-1071 must be attached to certify the purchaser’s exempt status).
- Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers. This exemption includes all attachments and implements that go on a rubber tired tractors.
- Clippers, cultivators, discs, plows and spreaders.
- Irrigation wells, drives, motors, and equipment.
Leases, rentals do not qualify.
“Farmers as Manufacturers” – not covered under West Carroll Parish Police Jury Exemption.
Please contact the parish for information regarding optional exemptions.
Audit Information
| Contract Audit Firm Name | First Year Contracted |
| Revenue Recovery Group | – |