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Baker and Zachary School Districts Require New Changes in
Sales and Use Tax Reporting

On April 7, 2001, voters of the Zachary Community School District approved a two percent sales and use tax applicable to taxable transactions in the Zachary Community School District, including property delivered into the Zachary School District. One percent of the tax is for a period of five years beginning July 1, 2003 through June 30, 2008. Sales of food for home consumption, sales of prescription drugs, and medically-related items are exempt from this one percent tax. The other one percent is permanent and will tax these items. The total taxable rate for food and drugs is three percent. Proceeds from this two percent tax will be used to operate the Zachary School System.

This is not a new sales tax. This tax replaces the one percent East Baton Rouge Parish School Board and the one percent East Baton Rouge Parish Education Facilities Improvement District taxes. The local sales and use tax rate in the City of Zachary and within the Zachary Community School District will remain at five percent.

On November 20, 1999, voters in the Baker School District approved a two percent sales and use tax applicable to taxable transactions in the Baker School District, including property delivered into the Baker School District. Proceeds from this tax will be used to operate the City of Baker School District. This tax is for a period of ten years beginning July 1, 2003 through June 30, 2013. Sales of food for home consumption, sales of prescription drugs, and medically-related items are subject to this tax. The total taxable rate for food and drugs is four and one-half percent.

This is not a new tax. This tax replaces the one percent East Baton Rouge Parish School Board and the one percent East Baton Rouge Parish Education Facilities Improvement District taxes. The local sales and use tax rate in the City of Baker and the Baker School District will remain at five and one-half percent.

As a result of these changes, our Sales and Use Tax Reporting Form has been redesigned. The redesigned form now has six columns. Because the Zachary Community School District is larger than the Zachary City limits, we have added Column C for the Parish of East Baton Rouge and the Zachary School District for transactions occurring within the Zachary School District, but outside the Zachary City Limits. Additionally, since the Baker School District is smaller than the Baker City limits, we have added Column E for the City of Baker and the East Baton Rouge Parish School System for transactions occurring within the City Limits of Baker, but outside of the Baker School District. A copy of the redesigned form will be mailed to each registered dealer, prior to implementation, to allow time for them to make any changes to their tax reporting systems which may be required. The new reporting form will be used beginning with the July 2003 tax period.

Questions concerning the above changes should be directed to the City-Parish Revenue Division at (225) 389-3084 or send us an email message.