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Tax Facts Vol. 17, No. 3

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Vol. 17,  No. 3

July 2006

Casual Sales

Casual sales, also called occasional sales made by persons who are not engaged in the business of selling personal property, are not subject to sales tax.

This exclusion of casual or occasional sales does not apply to the sale of motor vehicles nor to lease or rental transactions.

Sales Tax Reporting -- Required Record Keeping

The local ordinance and the Louisiana Revised Statutes both require that every dealer (business) keep and preserve adequate records of all sales of personal tangible property, purchases, and sales of services taxable under the law. They must also maintain other books of accounts that may be necessary to determine the amount of tax due. Records must be maintained for at least three calendar years, in addition to the current year. In cases of assessments, waiver of prescription and taxpayer fraud, records must be maintained for extended periods which will vary depending on circumstances.

Examples Include:

1.  Sales Records

  1. Sequentially numbered sales invoices.

  2. Daily sales register receipts or tapes which have been posted to a summary document, such as a sales journal or general ledger.

  3. Bank statements.

  4. Sales invoices posted to a journal or ledger which distinguish taxable sales and services from non-taxable sales and services.

  5. Properly executed exemption certificates on non-taxable sales and services.

  6. Bills of lading, delivery tickets or similar transportation records for sales.

  7. Any other documentation to support entries on the sales/use tax return.

2.  Purchase Records

  1. Purchase invoices or other billing documents.

  2. Purchases posted to a summary document, such as a purchase journal or general ledger.

  3. Check register

  4. Depreciation schedule or fixed assets register.

  5. Any other records to support entries on the sales/use tax return.

3.  Tax Returns and Work Papers

  1. Tax returns filed with the City of Baton Rouge and Parish of East Baton Rouge.

  2. Use tax accrual records to show invoices on which no tax was charged by vendor, but was accrued by the business and reported on its own tax return.

  3. Any other records to support entries on the sales/use tax return.

These guidelines are not all-inclusive and, depending on the nature of the business, additional records may be required.

Failure to comply with these record keeping requirements is a potential criminal offense under the Louisiana Revised Statutes 47:337.29 and 47:337.30.

Sales Tax Due Dates

Following are the sales tax due dates for the third quarter of 2006:

For the Month of Tax Due Date Delinquent
Date
July August 1 August 21
August Sept.1 Sept. 21
September Oct. 1 Oct. 21

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

 

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

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 External web link not maintained by City of Baton Rouge