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Tax Facts Vol. 10, No. 1

Tax Facts Index

TAX FACTS

EAST BATON ROUGE PARISH

Department of Finance

Vol. 10,  No. 1

January 1999

Local sales tax rate increases to 5%

On November 3, 1998, the voters of East Baton Rouge Parish approved a 1% sales/ use tax increase for the East Baton Rouge Parish School Board applicable to taxable sales transactions in the City of Baton Rouge , Parish of East Baton Rouge, City of Baker and City of Zachary. As a result of this approved increase, the local sales/use tax rate will be 5% effective Thursday, April 1, 1999.

Most transactions will continue to be taxable or exempt as currently provided in the Sales Tax Ordinance. However, the following transactions are also specifically exempted from this additional 1% tax:

    • Drugs prescribed by a physician or dentist;

    • Orthotic and prosthetic devices and wheelchairs prescribed by physicians or licensed chiropractors for personal consumption or use;

    • The sale or purchase of any ostomy, ileostomy or colostomy device or any other appliance including catheters or any related items which are required as the result of any surgical procedure by which an artificial opening is created in the human body for the elimination of natural waste;

    • Patient aids prescribed by a physician or a licensed chiropractor for home use.

    • Food sold for preparation and consumption in the home including by way of extension and not of limitation bakery products; dairy products; soft drinks; fresh fruits and vegetables; package foods requiring further preparation by the purchaser; and

    • Any and all medical devices used personally and exclusively by the patient in the medical treatment of various diseases under the supervision of and prescribed by a registered physician.

 

Contractors and sub-contractors that have entered into a written contract on a lump-sum or unit price basis or plan to do so prior to April 1, 1999, or within 90 days thereafter should contact the Revenue Division at (225) 389-2084 regarding the application for an exemption certification.

Revised sales and use tax return forms reflecting the new 5% rate will be mailed to monthly filers in March 1999 for use in filing April 1999 returns. Quarterly filers will receive a tax return form at the same time.

The 5% sales tax shall be collected according to the following table:

PURCHASE PRICE

AMOUNT OF TAX

.01 - .09

.00

.10 - .29

.01

.30 - .49

.02

.50 - .69

.03

.70 - .89

.04

.90 - 1.09

.05

On each additional one ($1.00) dollar of purchase add 5 cents tax.

Please note that the above tax bracket applies only to transactions that are taxable by this taxing jurisdiction and do not include taxes levied by the State of Louisiana.

Hotel/Motel tax rate increase

On November 3, 1998, East Baton Rouge Parish voters approved an addition of one (1) cent to the hotel/motel occupancy tax which is dedicated to capital improvements and expansion of the Riverside Centroplex arena and exhibition center.

This increase, effective January 1, 1999, brings the total hotel/motel occupancy tax from 3% to 4% and will be imposed upon the occupancy of hotel rooms, motel rooms and overnight camping facilities within the jurisdiction of the Baton Rouge Area Convention and Visitors Bureau.

Sales tax due dates

Following are the sales tax due dates for the third quarter of 1999:

For the Month of

Tax Due Date

Delinquent Date

January 1999

February 1

February 23

February

March 1

March 23

March

April 1

April 21

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

 

Need help?

Taxpayers may call the Revenue Division to receive assistance at the following telephone numbers between the hours of 8 a.m. and 5 p.m., Monday - Friday.

Sales/Use Tax

(225) 389-3084

Sales/Use Tax Fax

(225) 389-5369

Occupational License Tax

(225) 389-3278

Occupational License Tax Fax

(225) 389-8704

Business License and Permit Office

(225) 389-3278