Sales Tax Registration Application Instructions

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:

1. The sale of tangible personal property at retail in this parish;
2. The use, consumption, distribution, or storage for use or consumption, in this parish of any tangible personal property;
3. The lease or rental within this parish of any item or article of tangible personal property;
4. 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.

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.

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.

1. Reason for applying
   A.  Self-explanatory.
   B.  If buying an existing business, have you received verification from the taxing authority that all tax liabilities have been paid? (LA R. S. 47:308 - see below).
   C.  Self-explanatory.
   D.  List all the business names that created the merger.
   E.  Self-explanatory.
   F.  Indicate if this is a change in business structure or if acquired by gift, trust, etc.
2. A.  Self-explanatory. (If you have none, mark the box.)
   B.  Self-explanatory. (If you have none, mark the box.)
   C.  Self-explanatory. (If unknown, please leave blank.)
   D. List the number of other business locations in the selected parish.  Each location requires a separate application and account number.
3. A.  Legal Name - The person(s) or corporation under whose name this business is to be registered.  If corporate, give true corporate name.
   B.  Trade Name - The name under which this business will operate - the dba name.  If you have no trade name, leave this line blank.
4. A. B. C.  Location Address - This address is the street address or other meaningful address, the city, town, or village, and the ZIP code, in which your business is geographically located, irrespective of where you receive your mail.
   D.  Telephone number at the business location.
   E.  If business is located in LA, list the parish where it is located.
5. A. B. C.  Mailing Address - ALL tax returns, permits, and other related communications will be mailed to this address.
6. A.  The name of the person responsible for the sales tax return.
   B.  Telephone number of the person responsible for the sales tax return.
   C.  The fax number at the mailing address.
   D.  The e-mail address of the person responsible for the sales tax return.
   E.  The web address of the company.
   F.  Where the accounting records are kept.
7. Type of organization, mark only one.
   A.  Self-explanatory.
   B.  Self-explanatory.
   C.  Self-explanatory.
   D.  Self-explanatory.
   E.  Self-explanatory.
   F.  Indicate on line provided if parish, school district, or related entity such as hospital or library.
   G.  Non-profit generally must conform to Federal IRS regulations for determining a nonprofit organization.  Indicate on line provided if organized for religious, scientific, humane, fraternal, or other purpose.
   H.  If not A through G, mark this box.
8. Self-explanatory.
9. Self-explanatory.
10. The person responsible for accepting notices on behalf of the legal entity that apply to due process requirements.
11. A.  Indicate date that first sales will be made from this location.
    B.  Indicate date the business started.
12. A.  Choose one.
    B.  Describe the kind of business to be carried on at this location.
13. Check the filing frequency you are requesting.
14. Self-explanatory.