Sales, Use & Occupancy Taxes

Sales / Use

The Parish of Jefferson, the Jefferson Parish School Board, the Law Enforcement District of Jefferson Parish, the City of Kenner, and the City of Harahan levy a local sales/use tax. All local levies of sales/use taxes 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 20th 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 (PDF) 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 renter 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.


City of Harahan

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 in and services performed within the incorporated boundaries of the City of Harahan.  This tax is also applicable to the sale of food and prescription drugs.  This tax is reported on the general sales tax forms.

City of Kenner

  • Airport District Tax
    In addition to the sales/use tax imposed on transactions occurring in Jefferson Parish, an additional sales tax of 2% is imposed on the sale at retail and/or rental of tangible personal property occurring within the New Orleans Airport Sales Tax District. A separate tax return is used to report these sales.
  • North 1300 Veterans Boulevard Economic Development District

    In addition to the sales/use tax imposed on transactions occurring in Jefferson Parish, an additional sales tax of 2% is imposed on the sale at retail and/or rental of tangible personal property originating in the economic development district.  The district also imposes an additional occupancy tax of 2% on the paid occupancy of hotel/motel rooms located within the district.  The district is located at 1300 North Veterans Boulevard in Kenner.  A separate tax return is used to report these sales.


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.

Rates

  • 4.75% - General
  • 3.75% - Hotel / Motel room rentals
  • 3.50% -Food/ Prescription Drug items
  • 3.0% - Occupancy Tax - Eastbank of Jefferson Parish*
  • 2.0% - Occupancy Tax - Westbank of Jefferson Parish*
  • 2.0% - City of Kenner Airport District
  • 0.8% - City of Harahan
  • 2.0% - Sales/Use Tax - North 1300 Veterans Boulevard Economic Development District
  • 2.0% - Occupancy Tax - North 1300 Veterans Boulevard Economic Development District*

*Occupancy taxes are in addition to the sales tax charged on hotel/motel room rentals.

Parish wide Sales Tax Levies (General)

  • 2.5% - Parish Council
  • 2.0% - Parish School Board
  • 0.25% - Law Enforcement District

Specific Area Sales Tax Levies (General)

  • 2.0% - City of Kenner Airport Tax District
  • 0.8% - City of Harahan

Pay Taxes Online

Use our e-services link to Pay your sales tax online.

 Boat Registration Tax Payment Certification