Are the sales of services taxable?
Yes, the sales of certain services are subject to local sales/use tax. These services include, but are not limited to:
  • The sale of admission to places of amusement, athletic, and recreational events or the furnishing, for dues, fees, or other consideration of the privilege of access to clubs or the privilege of having access to the use of amusement athletic, or recreational facilities
  • The furnishing of sleeping rooms, cottages, or cabins by hotels
  • The furnishing of storage or parking privileges by auto hotels or parking lots
  • The furnishing of printing or overprinting, lithographic, multilith, blue printing, photostating, or other similar services of reproducing written or graphic matter
  • The furnishing of laundry, cleaning, pressing, and dyeing services, including by way of extension and not of limitation, the cleaning and renovation of clothing, furs, furniture, carpets and rugs, and the furnishing of storage space for clothing, furs, and rugs
  • The furnishing of cold storage space, except that space which is furnished pursuant to a bailment arrangement, and the furnishing of the service of preparing tangible personal property for cold storage where such service is incidental to the operation of storage facilities
  • The furnishing of repairs to tangible personal property, including but not restricted to the repair and servicing of automobiles and other vehicles, electrical and mechanical appliances and equipment, watches, jewelry, refrigerators, radios, shoes, and office appliances and equipment

Please be advised that services are taxable if performed in Jefferson Parish and subsequently delivered outside the jurisdiction.

Show All Answers

1. What is the rate of Jefferson Parish sales/use tax?
2. What is the mailing address to submit sales/use tax returns?
3. Where can I file and pay in person Jefferson Parish sales/use tax returns?
4. Does Jefferson Parish allow online filing of local tax returns?
5. If I do not have any sales or purchases for a certain month, must I file a sales tax return?
6. When are sales taxes due and which date is used to determine if a return is paid on time?
7. Do I have to collect Jefferson Parish sales tax on labor?
8. Are non-profit organizations exempt from Jefferson Parish sales tax?
9. Are businesses engaged in sales via the internet or catalog required to collect Jefferson Parish sales tax?
10. Are the sales of services taxable?
11. Are there any exemptions from Jefferson Parish sales tax?
12. Does Jefferson Parish follow the revenue rulings issued by the Louisiana Department of Revenue (state)?
13. Does Jefferson Parish accept the Louisiana Department of Revenue (state) resale certificate as evidence of an exempt transaction?
14. To whom should technical tax questions be addressed?
15. As a dealer registered to collect and remit Jefferson Parish sales tax, am I allowed a credit or refund on advance local taxes that I pay on purchases for resale?
16. How do I request a refund or credit of Jefferson Parish sales/use tax paid?
17. What is use tax and how does it apply to my business?
18. What do I do if I owe taxes but am unable to pay by the due date?
19. What do I do to arrange to pay an outstanding sales/use/license tax liability?
20. How are taxpayers selected for audit?
21. How do I make changes (location, mailing address, trade name, etc.) to my account?
22. How do I close an account?