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Tax Facts Vol. 19, No. 1

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Volume 19,  No. 1

January 2008

LOCAL PROVISIONS REGARDING SALES TAX
REPORTING DATES

Sales tax due dates are published in each issue of the Tax Facts to assist taxpayers in determining when local sales and/or use taxes are due to the Finance Department–Revenue Division. Under the authority of the Uniform Sales Tax Code, and in accordance with the Uniform Local Sales Tax Administrative Procedure Act R. S. 47:337.91, the Louisiana Association of Tax Administrators has adopted regulations relating to the local sales tax reporting date as follows:

301. General Provisions

A. In accordance with R. S. 47:337.18(A), the taxes levied by the local ordinance shall be due and shall be payable on the first day of the month and returns shall be prepared and transmitted to the collector by all dealers on or before the twentieth day of each month for the preceding reporting period. Every dealer, at the time of making the return required hereunder, shall compute and remit to the collector the required tax due for the preceding reporting period, and failure to so remit such tax shall cause said tax to become delinquent.

303. Definitions

A. Definitions. For the purposes of these rules, the following terms shall have the meaning ascribed to them in this Section.

  • Courier – a messenger other than the United States Postal Service that delivers parcel, packages and the like containing returns, reports, other documents or payments.

  • Legal Holiday – any legal holiday observed by the Local Collector, Louisiana Department of Revenue or the United States Post Office.

  • Local Collector – the individual or entity designated as collector of the appropriate single sales and use tax collection office, and his duly authorized assistants, of any political subdivision authorized under the constitution and laws of the State of Louisiana to levy and collect a sales and use tax, except a statewide political subdivision, when used in reference to a sales and use tax levied by such political subdivision.

  • Local Collector’s Designated Agent for Electronic Filing
    a. the Louisiana Department of Revenue solely for electronically transmitted returns and remittances as defined in R. S. 47:337.23; or
    b. agents that have contractual agreements with the local collectors to accept electronic returns and remittances.

  • Postage – the amount of money paid for the delivery of a piece of mail by the United States Postal Service.

  • Postage Meter – the postage printing die and postage registering mechanism of a mailing machine which must meet postal service test specifications and is subject to inspection by the United States Postal Service.

  • Postmark – an official mark made by the United States Postal Service on a piece of mail to cancel the stamp and to indicate the place and date of sending.

305. File Date of a Return, Report and Other Documents

A. Delivery by the United States Postal Service. A return, report or other document in a properly addressed envelope with sufficient postage delivered by the Unites States Postal Service is deemed filed on the date postmarked by the United States Postal Service. The postmark must bear a date on or before the last date prescribed for filing the return, report or other document in order to be considered timely filed. If the postmark on the envelope is not legible, the taxpayer has the burden of proving the date that the postmark was made. If the return, report or other document is sent by United States registered or certified mail, the date of registration is treated as the date of postmark. A postage meter date is considered a valid postmark date provided it does not conflict with a legible United States Postal Service postmark date. If the dates conflict, the United States Postal Service date shall override the meter date.

B. Delivery by Courier. A return, report or other document delivered by courier is deemed filed on the date it is delivered to the local collector’s office.

C. Delivery by the Taxpayer. A return, report or other document delivered by the taxpayer or a representative of the taxpayer is deemed filed on the date it is delivered to the local collector’s office.

D. Electronically Filed Report and Remittance. The return and remittance are deemed to be filed when both the return and remittance are transmitted and available to be received by the local collector or the local collector’s designated agent for electronic filing.

E. Timely Filing When the Twentieth Calendar Day Falls on Saturday, Sunday, or Legal Holiday. Unless otherwise specifically provided, when the twentieth calendar day following the due date for any report or return prescribed under the laws administered by the local collector, falls on a Saturday, Sunday, or a legal holiday, the report or return shall be considered timely if it is filed on the next business day.

Please be advised that the Revenue Division, as a Local Collector, will adhere to this provision regarding local sales tax reporting dates. Please contact this office if you have any questions regarding this matter at 225-389-3084.

ASSEMBLY CHARGES REGARDING
TANGIBLE PERSONAL PROPERTY ARE TAXABLE

Have you ever purchased an item of tangible personal property and then are surprised to find the item is sold unassembled? As an alternative to this dilemma, some retail establishments will assemble the item for an additional charge. The charge for assembly is considered to be a part of the selling price, and as a result, should be included when calculating the sales tax due on the transaction.

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.

Sales Tax Due Dates

Following are the sales tax due dates for the first quarter of 2008:

For the Month of Tax Due Date Delinquent
Date
January February 1 February 21
February March 1 March 24
March April 1 April 22

Need help?

Taxpayers may contact the Revenue Division by phone or fax to receive assistance between the hours of 8 a.m. and 5 p.m., Monday-Friday.

Taxpayer Assistance: (225) 389-3084
Fax Number: (225) 389-5369

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

Taxpayer Topics

The Tax Facts Newsletter is issued quarterly by the Finance Department-Revenue Division. Our mission is to provide taxpayers with information concerning developments and policies regarding the collection of local sales and use taxes within East Baton Rouge Parish. The Revenue Division invites any suggestions, questions or comments that you would like addressed in future issues of Tax Facts. Please send these items to:

City of Baton Rouge -
Parish of East Baton Rouge
Department of Finance
P. O. Box 2590
Baton Rouge, LA 70821-2590
Attention: Steve Thomas
or send us an e-mail

Proud Member of the
Louisiana Association of Tax Administrators External web link not maintained by City of Baton Rouge