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Tax Facts Vol. 19, No. 3

Tax Facts Index

TAX FACTS NEWSLETTER

East Baton Rouge Parish

Department of Finance

Volume 19,  No. 3

July 2008

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 buyerís 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 customerís 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 dealerís 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.

Sales Tax Due Dates

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

For the Month of Tax Due Date Delinquent
Date
July August 1 August 21
August September 1 September 23
September October 1 October 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

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