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1. Should my business collect Harahan sales tax?

If your business is located within the municipal boundaries of the City of Harahan, you are required to collect Harahan sales tax on sales of goods and merchandise made from your location, including the sale of services provided within the municipal boundaries of the City of Harahan, in addition to other local sales taxes.   

If your business is not located within the municipal boundaries of the City of Harahan, you need not collect Harahan sales tax on sales of goods and merchandise made from your location.  However, if you deliver goods and merchandise to locations within the municipal boundaries of the City of Harahan, you would be required to collect the Harahan sales tax in addition to other local sales taxes.  

You must report the sales within the municipal boundaries of the City of Harahan separately from sales and services made outside the municipal boundaries of the City of Harahan.  

2. I am a contractor. Does the Harahan sales tax affect my business?

As a contractor, you would be required to accrue and remit Harahan sales tax on items ordered specifically for use or consumption within the municipal boundaries of the City of Harahan if such tax is not charged at the time of purchase.    Construction contracts executed prior to and within ninety (90) days of the effective date of this levy, July 1, 2022, would not be subject to the Harahan sales tax.  Please see LA R.S. 47:305.11 for additional information.

3. Will sales tax forms be made available to report the Harahan sales tax?

Revised sales tax forms, paper and electronic, will be available for reporting July 2022 sales activity, due August 20, 2022, that will include a column for reporting any sales of goods and merchandise into, and sales of services provided within, the municipal boundaries of the City of Harahan separate from all other local sales taxes.

4. Will I be able to use zip code 70123 to accurately determine when to charge Harahan sales tax?

You cannot rely solely on the zip code to determine when to charge Harahan sales tax.   The 70123 zip code is shared by the Elmwood and River Ridge communities as well as the City of Harahan. The U.S. Post Office actually assigns the 701 zip prefix as New Orleans although the 70123 zip code is completely within Jefferson Parish.  Many in the Elmwood area refer to their location as Harahan even though their location is not within the municipality of Harahan.  The Harahan sales tax is applicable only on sales of goods and merchandise originating in, including the sale of services provided within, the municipal boundaries of the City of Harahan and is in addition to other local sales taxes.  

To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.  Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

5. Is there a map of the boundaries of the City of Harahan?

We do not have a map of the municipal boundaries of the City of Harahan.   To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.   Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

6. Does the Harahan sales tax apply to the furnishing of rooms by hotels, motels, and tourist camps?

The Harahan sales tax does apply to the sale of certain services including the furnishing of sleeping rooms, cottages or cabins by hotels as stated in LA R.S. 47:301(14)(a).  LA R.S 47:301(6)(a) defines "hotel" as any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

1. A single business location.
2. A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.
3. For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis.

7. Does the Harahan sales tax apply to food for home consumption and prescription drugs?

Harahan sales tax does apply to food for home consumption and prescription drugs as defined LA R.S. 47:305(D)(4).

8. Are there any optional exemptions or exclusions from the Harahan sales tax?

The City of Harahan did not adopt any optional exemptions or exclusions.