Frequently Asked Questions
Below you will find information that might help you understand how to find things or learn about information you might need to know about your city or town.
Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
The following local sales tax rates apply in Jefferson Parish:
- 4.75% on the sale of general merchandise and certain services
- 3.50% on the sale of food items purchased for preparation and consumption in the home
- 3.50% on the sale of prescription drugs and medical devices prescribed by a physician
- 3.75% on the furnishing of sleeping rooms, cottages, or cabins
- 2.0% (in addition to the 4.75% sales tax listed above) on the sale of general merchandise and certain services originating within the New Orleans Airport Sales Tax District.
- 2.0% on the sale of general merchandise and certain services in the North 1300 Block Veterans Boulevard Economic Development District located in the City of Kenner
- 0.8% on the sale of general merchandise, certain services, food and prescription drugs in the corporate limits of the City of Harahan
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Sales/use tax returns and remittances should be mailed to: P.O. Box 248 Gretna, LA 70054-0248Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
You may file and remit in person at the Jefferson Parish General Government Building located at:
200 Derbigny St.
Suite 1200
Gretna, LA 70053 -
Sales, Use & Occupancy Tax
Yes, taxpayers may file and pay sales/use tax returns, occupational license tax renewals, and property taxes online. Online filing is a safe, secure, and easy way to file tax returns. There is no charge to file online.
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Yes, if your filing status is monthly. A return is required to be filed even though you have no sales within Jefferson Parish. Please enter the number “0” in the appropriate fields.Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
The due date for all registered filers is the 1st of the month following the close of the calendar month of the reporting period. A return is considered delinquent after the 20th of the month following the close of the reporting period. If the 20th falls on a weekend or holiday, the return can be filed on the next business day and would become delinquent the first day thereafter. The U.S. postmark is used to determine if a return is filed on time.
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Sales, Use & Occupancy Tax
Under certain circumstances, labor charges are taxable. Labor to fabricate or repair moveable property is taxable while labor to construct or repair immoveable or real property is not subject to Jefferson Parish sales tax. Separately billed labor charges for the installation of tangible personal property are exempt. It is important to note that if a component part of immovable property is removed from the premises of the customer for repair, the property is deemed movable and treated as the repair of movable property. If the item is detached from the immoveable and repaired on the customer's immediate property, it is not considered separated from the immoveable and the repair would not be subject to tax.
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No. Non-profit organizations (including churches and religious organizations) are subject to local sales tax on their purchases.Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
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 activities:
- Registering to do business with the Louisiana Secretary of State
- Having an office or business establishment located in Louisiana
- Making deliveries in Louisiana other than by common carrier
- Making deliveries in Louisiana by common carrier when the merchandise is FOB destination
- Having salesmen physically enter Louisiana to conduct business or engage in business activities
- Performing taxable services in Louisiana
- Owning or leasing real property in Louisiana
- Having a store or other sales facility physically located in Louisiana
- Collecting sales taxes imposed by either the State of Louisiana or any Louisiana local taxing entity
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Sales, Use & Occupancy Tax
Yes, the sales of certain services are taxable. Please be advised that services are taxable if performed in Jefferson Parish and subsequently delivered outside the jurisdiction.
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Sales, Use & Occupancy Tax
Yes, Jefferson Parish and the State of Louisiana exempt certain transactions from sales/use tax. Major exemptions include:
- Sales of gasoline, steam, water (not including mineral water or carbonated water or any water put in bottles), electric power, newspapers, fertilizers, and natural gas
- Purchases by state and local governments
- Purchases of motor vehicles for lease or rental
- Purchases made with WIC vouchers or food stamps
- Isolated or occasional sales of tangible personal property by a person not engaged in such business. Such isolated or occasional sales shall not apply to the sale of vehicles
Please consult the table of Jefferson Parish Sales/Use Tax Exemptions and Exclusions at the following link 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.
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Jefferson Parish does follow the state’s revenue rulings when they apply to local taxes.Sales, Use & Occupancy Tax
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For intra-parish sales, a Jefferson Parish exemption certificate must be presented. If the retail dealer is domiciled in a parish other than Jefferson, the state exemption (R-1064) can be used. All exemption certificates must be presented at the time of the transaction and a copy should be kept on file. Jefferson Parish will not accept a state exemption certificate for transaction involving purchases by contractors.Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
Please submit questions to the Director of the Sales Tax Division at 504-363-5633 or via email. Although our policy is to respond as quickly as possible, please be aware that your particular question or circumstance may require a review of local ordinances, state statutes, or legal decisions to insure a correct response.
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No, there is no provision in parish ordinance for an advance sales tax credit. You should present a signed photocopy of the Sales Tax Registration and Exemption Certificate (issued to dealers at the time of registration) to the vendor when purchasing items for resale and/or further processing.Sales, Use & Occupancy Tax
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Sales, Use & Occupancy Tax
Prepare an amended return for the applicable period(s). Complete an Application for Refund of Taxes Paid form. Documentation supporting the refund claim must be included with the request.
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Use tax applies to tangible personal property purchased for use, consumption, distribution, or storage in Jefferson Parish. Use tax is due only when sufficient Jefferson Parish sales tax has not been paid at the time of purchase.Sales, Use & Occupancy Tax
The purpose of the use tax is to ensure that all articles of tangible personal property used in this Parish are uniformly taxed, regardless of where the items may have been purchased. Situations in which local sales tax is frequently not paid include:- Purchases from out-of-parish vendors or out-of-state vendors
- Items purchased for resale taken from inventory for use by the business. Report purchases of this nature on line 14 of the Jefferson Parish sales tax return
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It is always best to submit your tax return by the due date. Any amount paid at the time of filing will reduce the amount of penalty and interest charges. The Bureau of Revenue and Taxation will bill you for the remaining amount of tax, penalty, and/or interest due.Sales, Use & Occupancy Tax
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Any business that would like to enter into an installment agreement to clear outstanding tax liabilities should contact the Special Procedures and Enforcement Section at 504-376-2459. If a taxpayer fails to arrange to clear the delinquency, the Bureau may include negligence penalties, file liens, or file suit to recover delinquent taxes. The Bureau of Revenue and Taxation is very willing to work with you in clearing outstanding tax liabilities. Please call our office at 504-363-5500 for assistance.Sales, Use & Occupancy Tax
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Taxpayers may be selected for audit based on one or more of the following reasons:Sales, Use & Occupancy Tax
- Not charging tax or incorrectly charging tax
- Not accruing tax
- Improper use of exemption certificates
- Collecting and not remitting tax
- Industry non-compliance problem
- Tips from individuals
- Not registered for sales tax and/or occupational license tax
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All changes require the submission of an updated application. In addition to an updated application, the following changes to accounts located in the unincorporated areas of Jefferson Parish must be accompanied by:Sales, Use & Occupancy Tax
- Location: A zoning clearance issued by the Department of Inspection and Code Enforcement, and if food items are sold, a clearance issued by the Jefferson Parish Health Department.
- Trade name: Complete an affidavit the record trade name and record same with the Jefferson Parish Clerk of Court.
- Ownership: The new owner(s) must apply as a new business.
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Please complete and submit a Business Closing form.Sales, Use & Occupancy Tax