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Sales / Use / Occupancy

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 close of each reporting period.  Transactions subject to sales/use tax 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.

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.
Please consult the General Registration instructions for additional information regarding sales/use tax.
 
Hotel Occupancy Tax
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.
 
Airport District Tax
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.
 

 
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
 
Pay Sales Tax Online