St. James Parish

 

Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**

Jurisdiction NameColumnSchool BoardParish CouncilCity/TownCombined Local RateState RateTotal Rate
Balance of Parish A 2.50% 1.00% - 3.50% 4.45% 7.95%
Town of Gramercy B 2.50% - 1.50% 4.00% 4.45% 8.45%
Town of Lutcher C 2.50% - 2.00% 4.50% 4.45% 8.95%

 

Jurisdiction NameColumnRiver Parish Tourist Commission Occupancy Tax Rate
Parish Wide H 2.00%

LATA Member

Effective 1/1/2014 – 6/30/2018

Jurisdiction NameColumnSchool BoardParish CouncilCity/TownCombined Local RateState RateTotal Rate
Balance of Parish A 2.50% 1.00% - 3.50% 5.00% 8.50%
Town of Gramercy B 2.50% - 1.00% 3.50% 5.00% 8.50%
Town of Lutcher C 2.50% - 1.00% 3.50% 5.00% 8.50%
 
 
Contact Information
 
Physical Address:
1876 W. Main Street
Lutcher, LA 70071

Mailing Address:
P.O. Box 368
Lutcher, LA 70071-0368

Phone: (225) 258-4500 ext. 4551
Fax: (225) 258-8105
Email: This email address is being protected from spambots. You need JavaScript enabled to view it., Director of Sales & Use Tax
 
Office Hours & Holidays
 
Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm
Summer Schedule (June & July): Monday through Thursday, 7:30 am to 4:45 pm, Closed on Fridays


Notices
 
IMPORTANT NOTICE: IN AN ELECTION HELD MARCH 24, 2018 AND BY ORDINANCES ADOPTED, THE INCORPORATED TOWN OF GRAMERCY WILL LEVY AN ADDITIONAL ONE-HALF PERCENT (.5%) SALES & USE TAX (ORD. 705-18) AND THE TOWN OF LUTCHER WILL LEVY AN ADDITIONAL ONE PERCENT (1%) SALES & USE TAX (ORD. 18-02).
Effective July 1, 2018, the Sales & Use Tax Rate on the St. James Parish School Board Sales & Use Tax Return will change to four percent (4%) in Column B for the Incorporated Town of Gramercy and four and one-half percent (4.5%) in Column C for the Incorporated Town of Lutcher.
 
Please be advised that THE INCORPORATED TOWN OF GRAMERCY DOES NOT INCLUDE the manufacturing industrial plants of Noranda Alumina (Gramercy Holdings I, LLC), Rain CII Carbon, LLC, Louisiana Sugar Refining, LLC (LSR) or Imperial Savannah, LP (Louis Dreyfus Commodities). Any purchases by or sales and deliveries to these manufacturers are to be reported in Column A (Unincorporated St. James Parish) at the three and one-half percent (3.5%) tax rate.
Notice of Sales Tax Rate Change
 
Links
Forms
Sales & Use Tax Report (Effective 7/1/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 7/1/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions (Effective 7/1/2018)
Sales & Use Tax Report (Effective 1/1/2014 through 6/30/2018)
Sales & Use Tax Report Instructions (Effective 1/1/2014 through 6/30/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report (Effective 1/1/2014 through 6/30/2018)
Hotel-Motel Sales & Use and Occupancy Tax Report Instructions (Effective 1/1/2014 through 6/30/2018)
Resale Certificate Application for Currently Registered Businesses
Claim For Refund (Effective 7/1/2018)

 

Parish Sales & Use Tax Ordinances
Please contact the parish for a copy of the sales & use tax ordinances.
Parish Optional Exemptions
 
Manufacturing Machinery & Equipment Exclusion: Effective 1/1/2011
The St. James Parish Council passed Ordinance Number 10-20, a local option exemption excluding the sales, cost, or lease or rental price of manufacturing machinery and equipment for iron and steel mills (NAICS Code 331111) located in St. James Parish from the Parish Council's one-percent (1%) local sales and use tax as adopted by Ordinance No. C-81-7 on May 6, 1981. The effective date of this exclusion is January 1, 2011.
A business which does not have the specific NAICS Code 331111 cannot claim the 1% exclusion. The exclusion is calculated on lines 16a, 16b, and 16c of Column A on the St. James Parish School Board Sales & Use Tax Return 

 

Audit Information
Audit Firm Name First Year Contracted

Avenu Insights & Analytics

(Formerly Known as Broussard Partners and Associates   )

2009
Frequently Asked Questions