PARISH E-FILE.COM IS COMING
TO YOUR COMPUTER
What is Parish E-File.com? It is the new online transmittal and remittance
service for local and parish sales taxes that allows for the filing of sales
and use tax returns and remittances to multi-parish taxing authorities from
one centralized site.
Parish E-File.com simplifies the tax process and reduces the complexities
faced by businesses in filing accurate sales and use tax returns and
remittances with the local and parish governments throughout Louisiana.
This website will be maintained by the Louisiana Department of Revenue and
is currently undergoing testing. Plans are to have the site operational by
October 1, 2008.
INTEREST ON REFUNDS
Interest on refunds granted by the Revenue Division is calculated as
follows:
1. From the date of payment of taxes, but prior to the submission by the
taxpayer of a claim for refund, and 60 days after the request for refund,
interest is computed at a rate of two (2%) percent per annum.
2. On the 61st day after a refund is requested, interest is calculated at
the judicial interest rate minus one (1%) percent. The judicial interest
rates for the last four years are as follows:
January 1, 2008 to December 31, 2008 - 8.50%
January 1, 2007 to December 31, 2007 - 9.50%
January 1, 2006 to December 31, 2006 - 8.00%
January 1, 2005 to December 31, 2005 - 6.00%
These rates are established by the Commissioner of the Office of Financial
Institutions and in accordance with Louisiana Revised Statutes 13:4202 and
47:337.80.
POSTING YOUR SALES AND USE TAX
REGISTRATION CERTIFICATE
Every business that is responsible for collecting and accounting for sales
and use tax or who engages in any business involving transactions for which
tax is imposed under the local sales and use tax ordinance, shall apply for
and receive a certificate of registration. This certificate must be posted
in a conspicuous place within the place of business for which it was issued.
The certificate is personal and non-transferable. When there is a change in
ownership, the old certificate must be destroyed and a new certificate will
be issued upon the registration of the new business. In addition, if an
original certificate of registration is destroyed or defaced, a duplicate
certificate will be issued upon request.
TRANSPORTATION CHARGES
According to Rule 15 of our Sales and Use Tax Rules and Regulations,
separately stated transportation charges for the delivery of goods to the
buyer’s designated location are not taxable. For example, a store that sells
goods from its floor stock and adds a $50 freight charge to the sales
invoice for delivery to the customer’s location should not collect sales tax
on the $50 freight charge.
An exception would be the sale of a product contingent on the satisfactory
condition of the product upon delivery. Concrete vendors, for example, must
deliver their product to the job site in specialized vehicles that turn the
ready-mixed concrete while in transit to ensure that the product reaches the
job site in acceptable condition. The conditions of the sale are not met
until delivery is completed. The transportation charge under these
circumstances is taxable.
Transportation charges by a manufacturer or wholesaler for delivering
property to the retail dealer’s location are subject to tax when the product
is sold and these costs are passed on to the customer.
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.
