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All vendors, both in-state and out-of-state, utilizing the internet or catalogs in their retail sales activity are required to collect Jefferson Parish sales tax if the business has NEXUS, whether directly or through an agent, representative, or affiliate, the sale is subject to Jefferson Parish sales tax. Nexus includes, but is not limited to any of the following activates:
Please be advised that services are taxable if performed in Jefferson Parish and subsequently delivered outside the jurisdiction.
Please consult the table of Sales/Use Tax Exemptions and Exclusions (PDF) for specifics. Jefferson Parish sales tax is charged to those who are determined to be end users of tangible personal property. Those persons claiming an exemption from Jefferson Parish sales tax must provide a valid exemption certificate to support their claim. If you doubt the validity of the exemption certificate presented by a customer, please call the Bureau of Revenue and Taxation at 504-363-5550.