Local Sales Tax Registration Application
Who must file?
Each person pursuing any trade, profession, vocation, calling, or business should complete this form. Each person is required to keep reasonable records. Separate records are required for each place of business.
Sales and use tax - Any individual firm, corporation, trust, co-partnership, joint venture, association, this state, city or parish, municipality, district, or other political subdivision thereof, is required to file and remit appropriate sales taxes by the twentieth (20th) day following the close of each reporting period for any of the following transactions that are taxable under the Sales and Use Tax statutes:
Any person who leases or rents tangible personal property in the parish, who furnishes services taxable under the statute or ordinances, who holds property in the parish for resale, who maintains a business location in the parish, or who solicits orders, or otherwise operates in the parish through full-time or part-time resident or nonresident salesmen or agents, is required to obtain a sales tax certificate, collect the proper taxes from customers, and file returns with the Parish Sales and Use Tax Department. For local sales tax purposes, only retail transactions are taxable. Therefore, a resale certificate should be used on wholesale purchases.
- The sale of tangible personal property at retail in this parish;
- The use, consumption, distribution, or storage for use or consumption, in this parish of any tangible personal property;
- The lease or rental within this parish of any item or article of tangible personal property;
- The sale of services as defined in the statutes. These services include the furnishing of rooms by hotels; the sale of admissions to places of amusement and to athletic and recreational events, and the furnishing of the privilege of access to amusement, entertainment, athletic, or recreational facilities; the furnishing of storage or parking privileges by auto hotels and parking lots; the furnishing of printing or overprinting; the furnishing of laundry cleaning, pressing, and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; and, the furnishing of repairs to tangible personal property.
A person who purchases, imports, or receives property and services subject to tax, or who is the lessee or renter of tangible personal property on which the proper taxes were not collected by vendors, is himself liable for the payment of taxes directly to the Parish Sales and Use Tax Department.
All new sales and use tax accounts are registered to file on a monthly basis unless otherwise determined.
Click here to submit the Local Sales Tax Registration Application Online (This link will open in a new window)