Tax Facts Index
TAX FACTS NEWSLETTER
BATON ROUGE PARISH
Vol. 12, No. 5
THE SUPREME COURT RULES
On October 6, 2000, the Louisiana Supreme Court ruled that Act 1266 of
the 1999 Legislative Session was constitutional. The Louisiana
Municipal Association and the Parish of East Baton Rouge challenged Act 1266 claiming it
was unconstitutional because tax legislation can only be adopted during a legislative
session in an even numbered year. However, the Supreme Court ruled that the
constitutional provision only applies to State tax matters and not local taxes.
Therefore, Act 1266 is valid.
The Act provides an exclusion from local sales and use tax for all
tangible personal property purchased for lease or rental. The legislation provides
for the following phase-in of the exclusion:
Beginning July 1, 1999 and ending June
30, 2000, one-fourth (1/4) of the sales or cost price is excluded.
Beginning July 1, 2000 and ending June
30, 2001, one-half (1/2) of the sales or cost price is excluded.
Beginning July 1, 2001 and ending June
30, 2002, three-fourths (3/4) of the sales or cost price is excluded.
Beginning July 1, 2002, one hundred
(100%) percent of the sales or cost price is excluded.
claiming that property is purchased for lease or rental purposes must be
provided to the seller/vendor selling such property. The exemption certificate must
be signed by the buyer and must include the name, address, and sales tax registration
number of the buyer. Please contact the Finance Department, Revenue Division, at our
web site or call (225) 389-3084 if you need additional information concerning this matter.
Rules and Regulations Issued
The Revenue Division has completed the
revision of the Sales and Use Tax Rules and Regulations.
The 4th Edition of the Rules and Regulations is now available on our web site.
Printed copies of the regulations will be available at a later date.
Exxon Direct Pay Permit Authorized
The City-Parish has authorized Exxon
Chemical Americas Baton Rouge Polyolefins Plant to remit sales and use tax directly to
this government. The Direct Pay Permit was effective August 4, 2000. Please
note that in addition to Exxon Chemical Americas Baton Rouge Polyolefins Plant, Direct Pay
Permits were also issued to:
Exxon Company USA:
Exxon Chemical Company:
Baton Rouge Chemical Plant
- Baton Rouge Resin Finishing Plant
- Baton Rouge Plastics Plant
Have You Signed Your Return?
Sometimes questions arise regarding
information on the sales and use tax return. For example, we may need more
information on a deduction listed on Schedule "A" allowable deductions.
For this reason, the Revenue Division may need to contact taxpayers to clarify these
questions. Please make sure that you sign the tax return and include a phone number
to resolve any questions.
Resale Exemption Certificates From
Occasionally, out-of-parish retail dealers
come into our Parish to purchase merchandise for resale. These out-of-parish dealers
may provide a resale exemption certificate from the parish where they are located.
Local dealers may accept a properly executed resale exemption certificate from
other parishes. A properly executed certificate must include the name and address of
the purchaser, the state sales tax and local sales tax numbers, and the signature of the
purchaser. The seller must collect sales tax when the buyer cannot provide a
properly executed resale exemption certificate.
Sales Tax Due Dates
Following are the sales tax due dates for the first quarter of 2001:
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
The Tax Facts Newsletter is issued quarterly by the Department of Finance/Revenue
Division. Our mission is to provide taxpayers with information concerning
developments and policies regarding the collection of local sales tax 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, Assistant Revenue Manager
or send e-mail to firstname.lastname@example.org
If you need assistance, help is just a phone call away.
Taxpayers may call the Revenue Division and speak with a member of our staff at the
following telephone numbers between the hours of 8 a.m. and 5 p.m., Monday - Friday.
|Sales/Use Tax Fax
|Occupational License Tax
|Occupational License Tax Fax
|Business License and Permit Office
Proud Member of the Louisiana Association of Tax Administrators