How do I open a new account?
You can open a new account online on SalesTaxOnline or ParishE-File by completing the taxpayer application and submitting it to the local tax collector's office(s) where you will be doing business. You may also use the LATA application, print a local tax collector's application, or visit their office. All new accounts will be placed on a monthly filing frequency unless otherwise directed by the Tax Collector. After six months of history, you may request that you filing status be changed based on your history. You should plan to open the account prior to doing business in the parish. If you have a physical location you may also need an occupational license with the taxing authority (parish/city) where your business is located.
See table below.
What records am I required to keep?
The Sales/Use Tax Ordinance stipulates the requirement of every dealer to keep records. Proper records must be maintained in support of each sales/use tax return that is filed with this office.
The local ordinance, the Uniform Tax Code (UTC), is very specific about preserving adequate records. It states that every dealer is required to keep and maintain suitable records of sales, purchases, or the purchase or sale of services as the case may dictate. LA R.S. 47:309 states that the system of records should be suitable enough to support the accuracy of every return filed with the department. Some of the records necessary, but not limited to, are sales invoices, purchase orders, merchandise records, inventory records, bills of lading, shipping records, and all other pertinent records to sales, purchases, or use of tangible personal property, whether or not the dealer thinks they are subject to sales or use tax. Within this scope of records to keep are the details of property leased or rented in the instance of both rentals from and to others. It should be noted that bank deposits alone are not suitable records without the backup from other documents including cash register tapes (z-tapes) and sales invoices.
The consequences of not making records available for inspection by the Collector or for not preserving adequate records enough to confirm the correct tax liability could subject the violator to a fine up to $500 for each reporting period or imprisonment for up to sixty (60) days or both as stated in the provisions of LA R.S. 47:309 of the UTC
What filing frequency does Jefferson Davis Parish offer for Taxpayer Accounts?
Jefferson Davis Parish offers Monthly, Quarterly, Semi-Annual, and Annual filing frequencies for Taxpayer accounts. Effective January 1, 2017 all accounts that were previously filing at the Occasional frequency were updated based on their filing history. If you have any questions about your current filing frequency, contact the local tax office.
Anyone needing to purchase an Occupational License should call the Business License and Permit Office in the city or town your business is located. For businesses in the unincorporated areas, call the Parish Police Jury License Office.
When are sales taxes due?
The due date for all registered filers is the 1st of the month in which the tax is due. A return is considered delinquent after the 20th of the same month. If the 20th falls on a weekend or holiday, the return must be postmarked by the next workday to be considered paid on time.
How do I obtain a local sales tax form?
A Sales & Use Tax Report form can be mailed to you upon request by calling (337) 824-2744 or may be picked up from our office located at 203 E. Plaquemine St, Jennings, LA 70546. You may also request by email that a form be mailed to you.
Which date is used to determine if a return is paid on time?
The U.S. Post Office postmark is used to determine if a return is transmitted on time.
What is the sales tax penalty and interest rate?
The delinquent penalty is 5% for each month or fraction thereof and increases by 5% on the 1st day of each month to a maximum of 25%. The interest is 1.25% per month or fraction thereof and increases by 1.25% on the 1st day of each month until paid.
Which Columns should be used in completing the sales tax return?
Column A-Used to report data that relates to the unincorporated areas of the Parish (except Sales Tax District #1)
Column B-Used to report data that relates to the City of Jennings
Column C-Used to report data that relates to the Town of Lake Arthur
Column D-Used to report data that relates to the Town of Welsh
Column E-Used to report data that relates to the Town of Elton
Column F-Used to report data that relates to the Village of Fenton
Column G-Used to report data that relates to Sales Tax District #1
What is use tax?
Use tax is complementary to sales tax. When items are purchased locally, sales tax is often charged with each transaction. Purchases of similar items from out of town or out of state concerns generally do not include taxes and the use tax would be due on the purchase price. Other examples of transactions which require the purchaser to report use taxes are those where purchases are made through catalogs or the Internet.
What do I do if I owe taxes, but am unable to pay by the due date?
Submit your return by the due date. Any amount paid with your return will reduce the amount of interest charged. The office will bill you for the remainder of tax and interest owed.
How do I set up payment arrangements to pay an outstanding tax liability?
Installment arrangements are handled by the Tax Collector. Please call the office to set up an appointment to discuss the procedures.
Are charges for labor subject to the sales tax?
Labor charges associated with the repairing and routine servicing of most tangible, personal property such as appliances, automobiles, office equipment and similarly related items are subject to a sales tax. Separately stated labor charges with the installation of new tangible, personal property are not subject to the tax.
Are delivery charges taxable?
Delivery charges in and by themselves are classified as a service and ordinarily would not be subject to a sales tax. However, there are instances where delivery charges are an inseparable part of the transaction and consequently would be includable in the taxable base. A simple rule of thumb has been the use of certain terminology such as FOB origin and FOB destination. FOB origin transactions tend to reflect that delivery charges are not part of the sale although the vendor may as a customary service to their clients make the arrangements predicated on information given them by their customer. In these transactions any separately stated delivery charges would not be includable in the taxable base since the dealer is not responsible for delivering articles purchased to the customer. On the other hand, when the vendor has an obligation to deliver items purchased from them, more than likely any stated charges for delivery would be includable in the taxable base. In this instance the transaction is not completed and transfer of ownership does not occur until delivery is made. Other forms of delivery charges such as inbound freight or freight in are includable in the taxable base regardless of a separate charge appearing on the invoice.
Is a vendor required to give you a receipt for your purchase?
The law requires each and every retail dealer of goods and/or services to issue a purchaser a receipt noting a transaction that has occurred. Often times this is done in the form of a cash register receipt, which reflects the name of the business, the item(s) or services purchased along with a breakdown of prices and separately stated taxes. These receipts are important for both parties as they are used either for tracking sales within the particular business concern or may be used for refund purposes by the purchaser. Persons who do not receive a receipt from the business they have purchased articles and/or services should contact the sales tax office for possible investigation.
If I buy a boat from my neighbor will I owe tax?
This type of transaction, one occurring between individuals who do not hold themselves out as being in the business of selling such property, is typically viewed as a casual or isolated sale and not subject to tax at the local level only. Please visit the Louisiana Department of Revenue's website for a complete breakdown of the state tax rate for this type of transaction. However, if the transaction involves a trailer, then sales or use taxes will be due at the time the title is transferred at the Office of Motor Vehicles. The tax will be based upon the value of the trailer only. Although the sale of a boat between individuals is usually not subject to tax for the reason earlier stated, the buyer will be unable to secure a hull number from the Department of Wildlife and Fisheries until evidence is provided that all taxes have been satisfied. The Department of Wildlife and Fisheries provides a form that must be taken to our office for signature which will reflect whether taxes have been paid or no taxes were due (effective October 2015 our office collects boat registrations on behalf of the State.)
What documents do I need to get my Boat Tax Clearance certificate completed?
You will need to provide the bill of sale, title/registration, invoice, and copy of the drivers license for the individual's name the boat is to be registered under. Also any taxes due will need to be paid at the time of your visit either by check or cash. If tax is owed on the local and state level we ask that you provide a check for each entity in order to expedite the process.
What about taxes at special events, craft shows and trade shows?
Collecting sales tax at special events ensures fair treatment to all customers and vendors, and helps both the state and local economies. The vendor collects sales tax from the consumer and remits it to the appropriate taxing authority. The money collected funds schools, roads, and police and fire protection. All persons and entities making retail sales are to collect and remit local sales tax.
Special events include fairs, craft shows, flea markets, art shows, farmers markets, concerts, festivals, carnivals, swap meets and fundraising events. They may also include conventions, picnics, and other gatherings where retail sales are made.
- What is an event? An event is an occurrence, occasion, activity, or function at which merchandise is sold or traded or taxable services are provided.
- Who is a vendor? A vendor is defined as a person or entity selling merchandise, providing a taxable service or attending to an informational booth. A vendor may also be referred to as a seller, exhibitor, or booth owner.
- Why must I collect and remit local sales taxes? It is the law. Provided everyone complies, local sales tax ensures fair opportunity for all vendors.
- Are admissions taxable? Admissions to any place providing amusement, entertainment, or recreational services require local sales tax be collected.
- Is there local sales tax on food? Local sales tax is required to be charged on all prepared food sales.
- What if I didn't collect sales tax? Local sales tax is collected on all sales. Local sales tax may be added to the price of an item or included in the price of an item. If local sales tax is included in the price of an item, the vendor must post, in a conspicuous location, a sign stating that "All price include local sales tax". You will be responsible for the local sales tax whether you intentionally collected it or not.
Resale Exemption Certificates
Locally prepared exemption certificates are no longer issued by the Jeff Davis Parish Sales/Use Tax Office. Resale exemption certificates R-1064 or R-1055 will be issued by the LA Department of Revenue (effective 11/1/09). Existing retail dealers should have received their certificate(s), while new registrants will receive them either by virtue of their business classification (NAICS code) or through application. Since the LA Department of Revenue commenced the issuance of their Resale Exemption Certificate effective November 1, 2009, the Jeff Davis Parish Sales/Use Tax Office discontinued the issuance of a local certificate. Local dealers have been advised they can accept the LA State Resale Exemption in lieu of a local certificate. Act 438 of the 2012 Legislative Session states the local tax collections shall accept an exemption certificate issued by the DOR. Local certificates may be requested for intra-parish activity as an exception. Jeff Davis does not require dealers to have a local certificate if they have secured their state resale exemption certificate. Interested parties should visit the Department's website at www.rev.state.la.us for further information.
What do I do if I receive a Notice of Failure to File?
If you received a Notice of Failure to File, then your account was identified as delinquent at the time the letter was printed for the date(s) listed on the notice. Submit the requested information listed in the notice or contact the tax office with any questions.
How do I close a Taxpayer Account?
You should submit your request to close your business to the local tax collector in writing giving the account number, business name, address, date of closure and contact phone number. Closures will also be accepted if the taxpayer selects the “Final Return” option when remitting their paper or online return. This selection will need to be accompanied by a notation stating the date of closure, sell, or merger and the reasoning if applicable. No accounts will be closed if they are delinquent at the time of the request or if they are under audit.
What should I do if I receive a letter or other correspondence from the parish auditor?
Any correspondence from the parish auditor should be addressed at the time of receipt. If the correspondence contains an information request, the appropriate documents should be provided by the deadline provided. Most letters or notices sent from the auditor will be time sensitive, please be cognizant of these dates and respond timely. . Any questions regarding audit correspondence received or audit scheduling or procedures should be directed to the local auditor.
Does Jefferson Davis Parish use contract audit firms to conduct audits on their behalf?
Yes. Jeff Davis Parish Sales Tax Office utilizes the services of contract auditors in order to handle ongoing audits in a more efficient manner. Doing so results in reduced audit costs for the local taxing jurisdictions, and minimal inconvenience to the taxpayer.
What should I do if I receive a letter or other correspondence from the contract auditor?
Any correspondence received will identify the contract firm assigned to your company’s audit, along with the associated contact information for that firm. If there are any questions you will need to contact this firm with your company name, audit period and account number, if applicable. If, at any time, a taxpayer is having difficulty reaching the contract firm they should contact the Tax Collector at 337-824-2744.