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Tax Facts Vol. 10, No. 2

Tax Facts Index

TAX FACTS

EAST BATON ROUGE PARISH

Department of Finance

Vol. 10,  No. 2

April 1999

Hotel/Motel SalesTax Exemption for Governmental Employees

Beginning January 1, 1999, the rental of hotel/motel rooms to government employees on government business in this parish were exempted from local sales and use taxes.

This office will require the guest claiming the exemption to follow existing procedural rules as defined by the Louisiana Department of Revenue and present an executed "Certificate of Government Exemption" at the time of check-in.

Currently, the tax rate for hotel/motel rooms in East Baton Rouge Parish is 12.41%, which consists of a 4% State of Louisiana sales tax, a 4.41% local sales tax and a 4% hotel/motel occupancy tax.

Effective January 1, 1999, hotels/motels should charge only the 4% hotel/motel occupancy tax on rooms rented to authorized government employees who present the certificate mentioned above. The state and local sales tax totaling 8.41% should not be collected on these transactions. The additional School Board sales tax which became effective April 1, 1999, will also not apply to government employee transactions.

 

Hospitals and sales/use taxes

Hospitals, chemical dependency units (C.D.U.) and mental health facilities are primarily engaged in the business of furnishing non-taxable services. However, they are consumers or users of all tangible personal property purchased for use or consumption in connection with the operation of the institution and sales of such tangible personal property to them are taxable. Purchases of the following tangible personal property are exempt only from the 1/2% Sewer Improvement tax, the 1/2% Street Improvement tax, and the .41% Educational Facilities Improvement District tax.

1. Purchases of drugs, medicine or ingredients thereof, and ostomy, ileostomy or colostomy devices.

2. Effective January 1, 1998, purchases of orthotic and prosthetic devices, medical devices, and patient aids.

Purchases of food to be used for the preparation of patient and staff meals were no longer subjected to any portion of the local sales/use tax beginning January 1, 1998.

 

Meals sold by schools, hospitals, and certain other entities

Public school boards, high school boards, churches, hospitals, religious organiza tions, colleges, universities or private schools operating lunch rooms, cafeterias or dining rooms for the exclusive purpose of providing only their respective students, members, staff, or patients with meals are deemed not to be engaged in the business of selling tangible personal property at retail and are not liable for payment of the sales tax with respect to such transactions. Purchases of food products by such institutions are exempt from local sales and use taxes.

When any cafeteria, lunch or dining room makes sales to the general public, the school, hospital, college, church, university, or religious organization operating it is deemed to be in the business of selling tangible personal property at retail and is liable for the sales tax on these sales of such meals. The school, hospital, college, church, university, or religious organization in this case may provide a resale certificate to its vendors for the purchase of the food and thereby avoid paying sales tax at the time of purchase.

 

Sales tax due dates

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

For the
Month of
Tax Due
Date

Delinquent
Date

April 1999
May
June

May 1
June 1
   July 1
May 21
June 22
July 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.

Tax Seminar

The City-Parish Department of Finance will host a tax seminar on Friday, August 27, 1999. This seminar will address the issue of use tax and general issues concerning sales tax. A representative of the State of Louisiana, Department of Revenue, will also be in attendance. Anyone interested in attending should contact the Revenue Division to pre-register. If you have a question or topic concerning sales/use tax that you would like to see discussed, you may either fax it to this office, attention Steve Thomas or E-Mail to sthomas@ci.baton-rouge.la.us

DATE: August 27, 1999

TIME: 10:00 A.M. to 12:00 Noon

PLACE: Jones Creek Library

REGISTRATION DEADLINE: August 16, 1999

PHONE: (225) 389-3084

FAX: (225) 389-5369