Tax Facts Index

RETURNS REQUIRED FOR EACH PERIOD

Some dealers believe that if they did not have any taxable activity during a given period, they do not have to file the required Sales/Use Tax Report.  Except for a limited number of registered dealers, every person registered to collect and remit sales or use tax on a monthly basis must complete and file returns each and every period, even for those periods during which they made no sales subject to taxation.  If a business closes, or the business is sold as an ongoing business, the dealer is required to return his registration certificate and Occupational License Tax receipt, indicating the date on which business activities ceased.

If a return is not filed by the due date for any period, the Revenue Division will consider the return as delinquent, and will begin issuing delinquent notices, assessment notices, and then legal proceedings necessary to clear the account for the affected periods.

IF YOU DO NOT RECEIVE YOUR SALES/USE TAX REPORT FORM

Sales/Use Tax Report forms are provided by the Revenue Division on a quarterly basis.  Each mail out contains three reporting forms dated for the period that should be completed and mailed, three return mail envelopes, and the latest issue of our "Tax Facts" Newsletter.  If a registered dealer does not receive a report form by the 12th of the month in which the return is due, they should do one of the following:

1. Phone the Revenue Division at (225) 389-3084 and request that an additional report form be mailed.

2. Phone the Revenue Division and request that an additional form be faxed.

3. Print the form from the Finance Department's web site at www.brgov.com/dept/finance/taxforms.htm.  Please remember to print both sides of the form.

4. If you are unable to acquire a form before the filing deadline, you may report your taxable sales and remit any tax liability by providing the following:

1. Your sales tax account number

2. Total sales for the jurisdiction, i.e., City of Baton Rouge, Parish of East Baton Rouge, etc.

3. Less allowable deductions

4. Less food and drug exemption, if applicable

5. Tax due, less vendors compensation, if mailed timely

6. Tax remittance

Dealers that have changed their mailing address are responsible for notifying the Revenue Division of their new address.  Failure to do so could result in delays in receiving report forms.  The law provides that the failure of a dealer to secure forms shall not relieve the dealer from the obligation to pay their tax obligation in a timely manner.  Such a failure by the dealer shall not be considered as a reasonable cause for the waiver of penalty in case of an untimely filing.

SALES TAX CLEARANCE LETTER REQUIRED FOR ABC

Since August 15, 1995, various sections of Title 26 of the Louisiana Revised Statutes permits have required any applicant for alcoholic beverage or beer permits to obtain a tax clearance from the local jurisdiction within which the licensed business is located.  Permit holders located within East Baton Rouge Parish are directed to contact this office for instruction on obtaining this tax clearance before the filing deadline for East Baton Rouge Parish alcoholic beverage permits.

Remember to mail your return early!  Returns bearing a U.S. postmark on or after the above delinquent dates will be assessed penalty, interest, and loss of vendor's compensation.

Department of Finance - Revenue Division
222 St. Louis Street, Room 404
Baton Rouge, LA  70802

Proud Member of the Louisiana Association of Tax Administrators