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Sales / Use
The Parish of
Jefferson, the Jefferson Parish School Board, and other political taxing
subdivisions of Jefferson Parish levy local sales/use taxes. With the exception
of the Airport District Tax, sales/use tax rates are uniform throughout the
Parish and are in addition to the sales/use tax imposed by the State of
Louisiana. Sales/use taxes must be remitted by businesses on or before the
twentieth (20) day following the month of collection on a variety of
transactions. These transactions include:
- the retail
sale of tangible personal property; the use, consumption, distribution or
storage for use or consumption of any tangible personal property
- the lease or
rental of any item or article of tangible personal property
- the
furnishing of rooms by hotels, motels and tourist camps, and
- the sale of
certain services, including, but not limited to, sales of admission to places of
amusement, athletic, and recreational events or the privilege of access to
amusement, entertainment, athletic or recreational facilities, the furnishing of
printing or overprinting, storage or parking privileges, cold storage space,
laundry cleaning, pressing and dyeing services, and repairs to tangible personal
property.
Please refer to the
Table of Exemptions/Exclusions from Jefferson Parish Sales Tax
for additional information pertaining to sales/use tax.
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A person who
purchases, imports, or receives property and services subject to tax or who is
the lessee or rentee of tangible personal property, on which vendors did not
collect the proper sales taxes, is liable for the payment of taxes directly to
the Bureau of Revenue and Taxation.
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Please
consult the General Registration instructions for additional information
regarding sales/use tax. |
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Hotel Occupancy Tax |
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In addition
to the sales tax levied on the furnishing of rooms by hotels, motels, and
tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel
rooms located in the Parish of Jefferson. A separate tax return is used to
report these sales. |
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Airport District Tax |
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In addition
to the sales/use tax imposed on transactions occurring in Jefferson Parish, an
additional levy is imposed on the sale at retail and/or rental of tangible
personal property originating within the New Orleans Airport Sales Tax District.
A separate tax return is used to report these sales. |
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Rates
4.75% - General
3.50% - Food / Drug items
3.75% - Hotel / Motel room rentals
2.00% - Airport District 1
3.00% - Occupancy Tax - Eastbank 2
2.00% - Occupancy Tax - Westbank 2
Sales / Use Tax Listings (all rates and levies of sales taxes are parish-wide
except for the Airport Tax District).
1. The New Orleans International Airport Tax District levies a 2.0% tax, in
addition to the general levy, on all sales and rentals occurring within the
airport facility.
2. In addition to the 3.75% hotel / motel tax on room rentals. |
Levies (General)
2.5% - Parish Council
2.0% - Parish School Board
0.25% - Law Enforcement District
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Pay Sales Tax Online
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