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JEFF DAVIS PARISH SALES AND USE TAX DEPARTMENT203 E. Plaquemine St., PO Box 1161Jennings, LA 70546 Phone: (337) 824-2744 Davis Parish School SystemJeff Davis Parish Police JuryCity of JenningsTown of Lake ArthurTown of EltonTown of WelshJeff Davis Parish Law Enforcement DistrictJeff Davis Parish Tourist CommissionGeneral Information and Application for Sales Tax Certification TABLE OF CONTENTSWELCOMESTARTING A NEW BUSINESS………………………………………………………… pg 1PURCHASING AN ON-GOING BUSINESS……………………………………….. pg 1OWNERSHIP LIABILITY…………………………………………………………………. pg 2OCCUPATIONAL LICENSES/PERMITS…………………………………………….. pg 2SALES and USE TAXESWho must file………………………………………………………………………... pg 2Registration for sales and use tax…………………………………………… pg 2Sales Tax Certificates……………………………………………………………… pg 2Rate of Tax…………………………………………………………………………….. pg 3Return and Date Payment Due………………………………………………. pg 3Using the Proper Column………………………………………………………. pg 3Basis of Tax……………………………………………………………………………. pg 4Purchases Subject to Use Tax………………………………………………… pg 4Purchases for Resale…………………………………………………………….. pg 4 Exempt Transaction……………………………………………………………… pg 5Sales Tax Security Deposits…………………………………………………… pg 5SALES and USE TAX APPLICATION INSTRUCTIONS…........................ pg 5 Who must make the application……………………………………………. pg 5 OTHER TAXES THAT MAY APPLYState of Louisiana Sales/Use Tax…………………………………………… pg 6Hotel/Motel (Occupancy) Tax………………………………………………. pg 6GOING OUT OF BUSINESS……………………………………………………………. pg 6 GLOSSARY……………………………………………………………………………………. pg 7TAXPAYER ASSISTANCE DIRECTORYFORMSRequest for Business Status Registration ApplicationSales & Use Tax ReportHotel/Motel Tax ReportWELCOME TO JEFFERSON DAVIS PARISHDear Business Owner:We appreciate your desire to conduct business in our wonderful community. One of the most important tasks facing someone who is new to our area is to register with the appropriate agencies for licensing and sales tax purposes. Unless you are from out of state, you most likely are already registered with the Louisiana Department of Revenue. Information on registering with the State can be found on their website, revenue.. In addition to the State, you must ensure that the requirements of the locality your business operates in are met.Our office serves as the central collection agency for all area municipalities as well as the Police Jury and Law Enforcement District. We also administer and collect for the Jeff Davis Parish Office of Tourism a four percent (4%) occupancy tax. Additional information can be found at the Louisiana Association of Tax Administrators’ website, , and you may also register online with our parish through this website. If you have questions about the area, taxes, the process of registration or anything at all do not hesitate to call our office at 337-824-2744 and any member of our staff will be glad to assist you. You may also send an email to me at amber.hymel@. We are here to serve you and the parish and look forward to assisting you in your tax matters.Sincerely, Amber HymelTax AdministratorSTARTING A NEW BUSINESSAn important step in opening a new business is registering for sales and use tax with the proper authorities and obtaining an occupational license. In-parish applicants may obtain the necessary registration forms from their local municipal or parish license office. Sales and use tax forms may also be obtained from the Jeff Davis Parish Sales Tax Office or on-line through our website. There are a number of requirements that must be satisfied prior to commencing any business activity and thus all necessary forms, permits and applications should be secured well in advance of operations. Consult with local officials for guidance, as well as assistance in order to ensure that all required permits, licenses, and certificates are secured prior to the opening date of the business.Out of parish, as well as out of state dealers, may request sales tax registration information directly from our office. A listing of area agencies, as well as state offices, is included for your information and should be utilized to obtain any additional information that may be pertinent to your venture.PURCHASING AN ON-GOING BUSINESSIf you are considering the purchase of an on-going business rather than starting a new one there are several important guidelines that you should observe prior to any commitment of that purchase.Contact the Sales Tax Department to determine if the seller is registered with the local and state agencies for the purpose of collecting and remitting any and all sales and/or use taxes collected in the course of operations. Also inquire as to the status of payments, i.e. has the dealer reported these monies, or is he/she delinquent (See Form J01). As the buyer you could be held liable for any sales tax owed by the seller. If delinquencies exist, local ordinances require that the buyer withhold a portion of the purchase money to cover any amount of tax, penalty and interest due and unpaid until the seller has paid these amounts and provided a statement from the collector that they have been paid. FAILURE TO WITHHOLD PURCHASE MONEY can result in the purchaser becoming liable for the payment of said taxes, interest and penalties owed by the former owner(s).Added protection was once provided under the Bulk Sales Act; however, these provisions have been repealed and are no longer operative. An interested party should consult with an attorney of their choosing when considering the purchase of an on-going business.1OWNERSHIP LIABILITYA great deal of responsibility lies with business ownership as anyone might gather. While a sole proprietorship and partnership translates into personal or shared liability, such has not been the case with regards to corporations. Louisiana Revised Statute 33:2845.1 provides special authority to enforce collections of sales and use taxes collected directly from officers and directors of the corporation. Basically, the law allows the taxing authority to hold those officers or directors who have direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes and who willfully fail to remit or account for such taxes collected, personally liable for the total amount due, inclusive of interest, penalties, and fees that have accrued thereon. A corporation , by resolution of the board of directors, may designate an officer or director having direct control or supervision of such taxes or charged with the responsibility of filing such returns and remitting such taxes, and such resolution shall be filed with the Secretary of State. (See Form F029)OCCUPATIONAL LICENSES/PERMITSMost occupations, professions and trades require that the owner make and application for and obtain an occupational license prior to commencing business within the parish, municipality or town. Prospective owners, as well as those contemplating the purchase of an on-going business should consult with the proper authorities for information about the license requirements. A directory has been included in this booklet of each licensing office within the parish. Various permits may be required for your business and further details can be obtained when speaking to the license officer.SALES AND USE TAXESWho must file: If your new business sells goods and/or services, leases or rents tangible property, or purchases tangible personal property for use or consumption you must apply for a sales tax certificate. Once a certificate is obtained you will act as an agent for the municipality, town, or parish in which your business is located by collecting the proper tax from your customers and remit the collected tax to the Sales Tax Department.Registration for sales and use tax: To register as a dealer you must request a sales and use tax registration form. The registration form should be filled out and returned to the tax department at least one (1) month prior to opening for business to ensure timely receipt of the sales tax certificates and tax forms for filing. Each location of a business must be registered for sales and use tax. (See Form F012)Sales Tax Certificates: Once the Sales Tax Department receives your properly completed registration form it will be processed and a sales tax certificate will be issued. The certificate gives you the authority to collect and remit sales taxes and confirms your registration as a dealer in this parish. Display each certificate in plain view at the appropriate business location. (Each location will need its own certificate.) Your certification is non-assignable and non-transferable.2Rate of Tax: Jurisdiction NameColumnSchool BoardLaw Enforc.City/TownSales Tax DistrictRoad DistrictJail Maint. TaxCombined Local RateState RateTotal RateBalance of ParishA2.00%0.50%--2.00%0.50%5.00%4.00%9.00%JenningsB2.00%0.50%2.00%0.50%-0.50%5.50%4.00%9.50%Lake ArthurC2.00%0.50%2.50%--0.50%5.50%4.00%9.50%WelshD2.00%0.50%2.00%--0.50%5.00%4.00%9.00%EltonE2.00%0.50%2.00%--0.50%5.00%4.00%9.00%FentonF2.00%0.50%2.00%--0.50%5.00%4.00%9.00%Balance of Parish inside Sales Tax District 1G2.00%0.50%-0.50%2.00%0.50%5.50%4.00%9.50%NOTE: These rates are subject change upon expiration, renewal or creation of bonds or upon an election voted in by the taxpayers to create a new tax or increase an existing tax rate. Any rate updates can be found on the Sales Tax Department Website and/or on the LATA website. Return and Date Payment Due: All new sales and use tax accounts are registered to file on a monthly basis. Forms for filing tax returns will be mailed to you by the Sales Tax Department. Check with the Sales Tax Department if for any reason you do not receive a tax form. A sales tax form can also be found on the website. Monthly returns are delinquent if not transmitted to the Sales Tax Department on or before the 20th of the month following the close of the calendar month reporting period. Returns can be mailed to our PO Box , dropped by person into the drop box in the tax department itself, or filed online at parish- or . A tax return must be filed timely each month even if there are zero tax liabilities due. Dealers whose tax liabilities average less than $100.00 per month may apply for quarterly or occasional filing status. (See Forms for Sales & Use Tax Report)Using the proper column: The Sales Tax Department is the collecting authority for the taxing agencies located in this parish. Sales and use tax revenues are distributed to each agency based on the column(s) used when preparing the sales/use tax report. Therefore, it is extremely important that the correct column(s) is used when preparing the tax return. To determine the correct column(s), it is necessary to maintain suitable records, indicating where a product was delivered or a taxable service was performed. If you do not deliver your merchandise then you should use the column based on the location of your business. If you deliver merchandise then you should use the column(s) where the product was delivered or taxable service performed.3Basis of Tax: The tax is payable on the sales price in the case of a transaction subject to a sales tax, and on the cost price in the case of a transaction subject to a use tax. The taxable base will include the total amount for which tangible personal property is sold, including any services rendered by the seller in connection with the sale: the gross amount charged for lease of rental of tangible personal property; and the gross amount charged for taxable services. Sales & Use Tax is levied on the following transactions:The sale of tangible personal property at retail in this parish.The use, consumption, distribution, or storage for use or consumption in the parish of any tangible personal property.The lease or rental of tangible personal property within this parish.The sale of services as defined in the ordinance; these included the furnishing of rooms by hotels, the sale of admission to places of amusement, entertainment, athletic or recreational facilities; the furnishings of storage or parking privileges by parking lots; the furnishing of printing and over-printing; the furnishing of laundry, cleaning, pressing and dyeing services; the furnishing of cold storage space and the preparation of property for such storage; and the furnishing of repairs to tangible personal property.Purchases subject to use tax: A use tax is due on goods purchased from out-of-parish vendors for use, consumption, distribution, or storage in this parish. This would include such items as furniture, fixtures, office equipment, supplies and materials. Items that are purchased for resale are not subject to use tax. If the vendor does not charge sales tax, the purchaser must pay the tax directly to the Sales Tax Office on the sales/use tax return. A direct use tax payment is due on either the actual cost or the market value of the property purchased. A credit for sales and use tax paid to another political subdivision is allowable against the use tax imposed by the political subdivisions within Jeff Davis Parish.Purchases for Resale: Purchases of tangible personal property for resale or further manufacture are excluded from sales and use tax. The purchaser must furnish a valid Resale Exemption Certificate to the seller. The retail exemption certificate must be signed by the buyer and must include the business name, address, and sales tax registration number. The seller must collect sales tax on all sales when the purchasers fail to furnish a properly executed exemption certificate. Vendors may obtain a Resale Exemption Certificate from the Louisiana State Department of Revenue after providing a current NAICS code. The Parish does not issue a local resale exemption certificate, but vendors may accept the State of Louisiana’s resale exemption certificate for exemption from both state and local sales taxes. Vendors can currently verify the validity of a resale exemption certificate by going to the Louisiana Department of Revenue’s website and selecting the Resale Certificate tab.4Exempt Transactions: The sales and use tax ordinance and state law exempts or excludes certain transactions from sales and use tax. Specific information regarding exemptions and exclusions can be obtained from the Sales Tax Department. Some of the most common exemptions and exclusions are listed below:Sales of gasoline, natural gas, steam, and water when delivered to consumers via mains, pipes or conduits, electric power, newspapers, fertilizers and containers used for farm products when sold directly to the framer.Isolated or occasional sale of tangible personal property by someone not engaged in such business. Casual or isolated sales shall not apply to the sales of vehicles. Sales of human tissue transplants including all human organs, bone skin, cornea, blood or blood products transplanted from one person to another person.Sales of electricity for chlor-alkali manufacturing process.Sales to bona fide fire protection districts.NOTE: Other general and specific instruction concerning the sales and use tax report are located on the reverse of the taxpayer’s copy of the sample included in this booklet.Sales Tax Security Deposits: The Director of Sales Tax may require a security deposit from a dealer that is seriously delinquent, purchases a delinquent business, itinerant vendors (which includes sellers at flea markets, by the roadside, or any other dealer not having a fixed place of business). A security deposit shall be in the form of cash, certified check, cashier’s check or money order.SALES AND USE TAX APPLICATION INSTRUCTIONSPlease review these instructions carefully. Failure to complete ALL applicable lines will delay the processing of this application, and the issuance of your tax number and the issuance of the applicable registration certificate and tax returns.Who must make application: Each person engaged in any trade, profession, vocation, calling or business should complete an application for sales and use tax. Each record shall be maintained for each location. These instructions have been prepared to present summary information concerning sales and use tax liabilities and filing requirements. Additional information is available by referring to Title 47 of the Louisiana Revised Statutes of 1950 and the current Sales Tax Ordinances. Sales tax ordinances can be found on our website.The information submitted on the application must be typed or printed to ensure legibility. Check the box indicating the jurisdiction(s) in which taxable activity is anticipated. Also check the appropriate box in parish/out-of-parish location.The applicant, as well as the preparer of this application should sign the application.NOTE: Detailed instructions for completion of a Sales and Use Tax Registration Application are located on the reverse side of the application.5OTHER TAXES THAT MAY APPLYState of Louisiana Sales/Use Tax: The State of Louisiana levies a 4% tax on the retail of tangible personal property and sales of services. For more information regarding sales tax, as well as state income and franchise tax contact the Louisiana Department of Revenue at the number listed in the Taxpayer Assistance Directory.Hotel-Motel Tax (Occupancy Tax): There is a 4% tax levied upon the rate charged for the occupancy of hotel, motel, motor court rooms, campgrounds and RV parks located within the municipalities and parish of Jeff Davis. This tax is in addition to the applicable sales tax and is remitted to the Jeff Davis Parish School Board Sales Tax Department on a separate hotel/motel tax report provided by our office. (See Form F014)GOING OUT OF BUSINESSIn the unlikely event that you cease doing business for any reason, sell your business, or experience a change in legal status you must:Return your Sales Tax Registration Certificate with the proper information completed on the reverse side, along with your last sales/use tax report marked FINAL RETURN.Contact the Occupational License Office (See Taxpayer Assistance Directory) to get requirements to ensure proper handling of the closure of your account. This booklet has been prepared in order to assist a potential new taxpayer and does not cover every aspect of sales and use tax, hotel-motel tax or occupational license tax law. Contact the Sales Tax Department if you should have any questions that were not addressed in this information.6GLOSSARY:Business: includes any activity engaged in by any person(s) with the object of gain, benefit, or advantage, either direct or indirect.Collector: Jeff Davis Parish School Board’s Tax Director and his/her duly authorized agents designated for the purpose of collecting sales and use taxes.Hotel: any establishment engaged in the business of furnishing of sleeping rooms, cottages or cabins to transient guests consisting of six (6) or more sleeping rooms, cottages or cabins at a single location. Purchaser: any person who acquires or receives any tangible personal property or the privilege of using it.Retailer: any person engaged in the business of making sales at retail for distribution for use or consumption or storage to be used or consumed in the Parish.Sale: transaction whereby the possession of property is transferred.Tangible Personal Property: personal property that may be seen, weighed, measured, felt or touched or is in any manner perceptible to the senses.Use: the exercise of any right or power over tangible personal property.7TAXPAYER ASSISTANCE DIRECTORYCity of Jennings324 N Broadway MayorTerry Duhon337-821-5500?Fax 337-821-5527?City ClerkBarbara Lantz337-821-5500 Clerk of CourtRichard Arceneaux337-824-1160AttorneyMichael Cassidy, DA337-824-1893Town of Welsh201 South Elms St.PO Box 786, 70591MayorCarolyn Louviere337-734-2231Town ClerkStephanie BenoitTown AttorneyRick ArceneauxOccupational LicensesMs. BellowsTown of Lake Arthur102 Lake Arthur AvePO Drawer AK, 70549 MayorRobert Betrand337-774-2211Permits/LicensesTown ClerkCindy Mallett337-774-5161 fax337-774-3387Town of EltonPO Box 27, 70532337-584-2992Mayor337-584-2312Village of Fenton712 Third Avenue, 70640MayorEddie B. Alfred337-756-2512 fax 337-756-2242City ClerkMarella Hubacheck337-756-2321Shyra TaylorAdministrative Asst.Leah Carrollfentonadmin@AttorneyMike Holmes337-738-2568JDPSO321 E Plaquemine St,Rm 102PO Box 863SheriffIvy Woods337-824-3850Hotel/Motel TaxJDP Tourist Commission 104 Rue de l’AcadieJennings, LA 70546DirectorMarion Fox337-821-5534Executive AssistantTracie FontenotState Sales TaxState of Louisianarevenue.Dept of Rev & Tax PO Box 201 Baton Rouge, LA 70821225-219-7356State of LouisianaDept of Economic DevelopmentOffice of Commerce & IndustryFinancial Incentives Division225-342-9218PO Box 94185, Baton Rouge, 70804-91854981575-400051No. Issued____________Date Issued____________FOR OFFICE USE ONLY00No. Issued____________Date Issued____________FOR OFFICE USE ONLYJefferson Davis Parish Sales & Use Tax Department PO Box 1161, Jennings, LA 70546 (337)824-2744 Fax (337)824-7996Note: A separate application is required for each locationCHECK ALL THAT APPLY: ____Sales Tax _____Hotel/Motel TaxReason for Applying260985043180003524254318000 A. Started New Business B. Purchased Ongoing Business3524254762500 C. Open Additional Location Name of previous owner:_____________________3524256413500 D. Merger______________ Trade name of previous owner:________________ And _________________ Parish Account #____________________________3524251270002609850381000 E. Change of Name F. Other _____________________________________5181600368300045434253683000 2. A. State Tax ID:_______________________________________ Applied For None5181600342900045434253429000 B. Federal Identification Number_________________________ Applied For None C. US NAICS code_________________ US NAICS Code Description_______________________ D. How many other locations in this Parish? _________________________________________ 3. A. Legal name(s): Individual, partners, or corporation: _______________________________________ B. Trade name of business: _____________________________________________________________ 4. A. Business location address (street, not PO Box):____________________B. City and State______________ (Street, route, or highway---Not PO Box or General Delivery) C. Zip:_________________________ D. Phone Number: _______________ E. Parish in LA_______________ 5. A. Address for receiving tax forms and correspondence: (if same as location write “SAME”)______________________________________________________________________________________ B. City and State: _________________C. Zip: ______________________ 6. A. Contact Person:_________________________________ B. Contact Phone Number: ________________ C. Fax Number:________________________ D. Email Address:____________________________________ E. Location of accounting records:_____________________________________________________________35337751758950026098501758950014478001758950013049251397000443865023495003981450234950030194252349500212407513970007. Type of Organization Individual Partnership Corporation LLC LLP Governmental Non-Profit Other________________________8. If sole owner (individual): A. Name:____________________________ B. SSN:_____________________ C. Home address: _______________________________________D. Phone # ___________________ 9. If Corporation, LLC, LLP, or Partnership: name, title, social security #, home address, and telephone # of officers, members, managers, or partners __________________________________________________________________________________________Name Title SSN ___________________________________________________________________________________________AddressCity/State/Zip Phone Number ___________________________________________________________________________________________Name Title SSN ___________________________________________________________________________________________AddressCity/State/Zip Phone Number 10. Agent for service of process: name, physical address, and phone#:_____________________________________________________________________________________________________________________________11. First date sales will be made from this location:_____________ started operations____________________1200150190500039814502857500309562538100002162175285750012. A. Nature of Business Retail Sales Repair Service Retail Service Wholesale 100965016510003981450450850030575254508500 Manufacturing/Fabricating Contractor Other____________________ B. Describe in detail type of sales, activity, or service your business performs: ________________________________40862252730500333375027305002714625273050013. Requested reporting frequency and filing status Monthly Quarterly Annual This is only a request. Reporting frequency and filing status will be determined by the Administrator according to parish policy. Businesses with a location within a parish will automatically be registered to file on a monthly basis45053255715003800475571500305752557150014. Where do you anticipate your taxable transactions to occur? Parish Wide State Wide OtherI affirm that the information given on this application is true and correct. I/we, the undersigned, acknowledge that I/we have direct control or supervision of the remittance of sales tax to collector and acknowledge that I/we can be held personally liable for the total amount of taxes, interest, penalties, court costs, and attorney fees pursuant to LSA R.S> 47:337.46._________________________________________________________________________Signature of ApplicantTitleDateSales and Use Tax Registration Application InstructionsSection 1. Reason for Applying. A. Self-explanatory. B. If buying an existing business, have you received verification from the taxing authority that all tax liabilities have been paid? (LA R.S. 47:308 – see below) C. Self-explanatory. D. List all the business names that created the merger. E. Self-explanatory. F. Indicate if this is a change in business structure or if acquired by gift, trust, etc. Section 2. State and Federal Information A. Self-explanatory. (If you have none, mark the box.) B. Self-explanatory. (If you have none, mark the box.) C. Self-explanatory. D. List the number of business locations in the Parish. Each location requires a separate application and account number. If the location is located outside the parish or outside the state, indicate that there are 0 locations in the parish. Section 3. Legal Name and Trade Name A. Legal Name - The person(s) or corporation under whose name this business is to be registered. If corporate, give true corporate name. B. Trade Name - The name under which this business will operate – the dba name. If you have no trade name, leave this line blank. Section 4. Business Location Information A.B.C. Location Address - This address is the street address or other meaningful address, the city, town, or village, and the zip code, in which your business is geographically located, irrespective of where you receive your mail. D. Telephone number at the business location. E. If business is located in LA, list the parish where it is located. Section 5. Mailing Address Information A.B.C. Mailing Address - ALL tax returns, permits, and other related communications will be mailed to this address. Section 6. Contact Information A. The name of the person responsible for the sales tax return. B. The telephone number of the person responsible for the sales tax return. C. The fax number at the mailing address. D. The e-mail address of the person responsible for the sales tax return. E. The web address of the company. F. Where the accounting records are kept. Section 7. Type of Organization A. Self-explanatory. B. Self-explanatory. C. Self-explanatory. D. Self-explanatory. E. Self-explanatory. F. Indicate on line provided if parish, school district, or related entity such as hospital or library. G. Non-profit generally must conform to Federal IRS regulations for determining a nonprofit organization. Indicate on line provided if organized for religious, scientific, humane, fraternal, or other purpose. H. If not A through G, check this box & explain. Section 8. Sole Owner (Individual) InformationSelf-explanatory.Section 9. Corporation, LLC, LLP, or Partnership Information Self-explanatory.Section 10. Agent for Service of Process The person responsible for accepting notices on behalf of the legal entity that applies to due process requirements.Section 11. Dates A. Indicate date that first sales will be made from this location (as entered in Section 4). B. Indicate date the business started. Section 12. Nature of Business A. Check one box. B. Describe the kind of business to be carried on at this location. Section 13. Requested Reporting Status Check the filing frequency you are requesting. Please remember, all new sales and use tax accounts are registered to file on a monthly basis unless otherwise determined and assigned on a parish basis. Section 14. Anticipated Taxable Transactions A. Self-explanatory.§308. Termination or transfer of business Current through all 2001Regular and Second Extraordinary Session Acts A. If any dealer liable for any tax, interest, or penalty levied hereunder sells his business or stock of goods or quits the business; he shall make a final return and payment within fifteen days after the date of selling or quitting the business. His successor, successors, or assigns, if any, shall withhold sufficient of the purchase money to cover the amount of such taxes, interest, and penalties due and unpaid until such time as the former owner shall produce a receipt from the secretary showing that they have been paid, or a certificate stating that no taxes, interest, or penalties are due. If the purchaser of a business or stock of goods fails to withhold purchase money as above provided, he shall be personally liable for the payment of the taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns. B. In the case of a dealer who has quit a business, and who subsequently opens another similar business under the same ownership, whether that ownership is individual, partnership, corporation, or other, that dealer shall be liable for any tax. interest, or penalty owned by the original business. JEFFERSON DAVIS PARISH SCHOOL BOARDSALES & USE TAX DEPARTMENT PO Box 1161 Jennings, LA 70546 337-824-2744 Request for Business Status(R.S. 47:337.21 Transfer of Business)-152400164465Business Name:____________________________________ Acct No._________________Location:____________________________________ City/State/Zip:____________________I, _____________________________, owner of the above-referenced business, authorize (Signature) access to information regarding my business status.TO BE COMPLETED BY BUSINESS OWNERThe undersigned, _______________________________, has expressed an interest in purchasing this (Interested Party) on-going business and has inquired as to the present status of above listed business for local sales/use taxes that may be outstanding as of ____________________. (Date)_____ The department has reviewed our files and certifies that as of the above referenced date the account is current with their tax reporting, owes no outstanding balances and is notcurrently under audit. (Certificate of No Taxes Due will be issued upon request.)_____ The department has reviewed our files and finds that the business is delinquent for _____________________ and/or has outstanding balances in the amount of $______________; (Period: Mth/Year)_____ The account is currently under audit.Purchaser of said business acknowledges that he shall be personally liable for payment of taxes, interest, and penalties accrued and unpaid on account of the operation of the business by any former owner, owners, or assigns should he/she decide to purchase the business without securing a Certificate of No Taxes Due.Signed:____________________________________ Date: _______________(Interested Party)407670012065For Office Use OnlyReviewed By: ________________Dated:______________________400000For Office Use OnlyReviewed By: ________________Dated:______________________Mailing Address: ________________________________City/State/Zip:_________________________________Form J01INSERT COPY OF TAX RETURN INSTRUCTIONS FOR COMPLETING JEFF DAVIS PARISH’S CONSOLIDATED RETURNLINE 1Gross Sales as used herein means the total sales of tangible personal property, sales of taxable services and gross receipts from the leasing or rental of tangible personal property as reported to the state of Louisiana must be entered on this line.LINE 2Sales of tangible personal property and/or services which are going to be resold by the purchaser or used for further processing of a product for resale are to be listed here. Dealers who purchase for either resaleor further processing must provide the vendor with an applicable exemption certificate.LINE 3Cash discounts allowed by the vendor and taken by the customer are allowed in the period claimed by the customer. Sales returns and allowances are allowed, if such returns are unused and future sales will be made at or near the same selling price. Repossession of property sold on an installment or credit basis is not allowed.LINE 4Applicable only to sales of tangible personal property delivered outside the jurisdiction. (Does not apply to repaired property).LINE 5Sales of gasoline and other motor fuels are entered here.LINE 6 Sales of tangible personal property, services or lease and rentals to the United States government and their agencies or the State of Louisiana and its political subdivisions, inclusive of their agencies, boards, commissions and instrumentalities are exempt from taxation provided that the dealer retains complete details of the transactions in their files.LINE 7Sales to purchasers paying with Food Stamps or WIC (Women, Infants, & Children) Vouchers are to be entered on this line.LINE 8, 9, & 10Any other deductions authorized by law must be verified by reference to the law and regulationsand properly identified.LINE 11 & 12Self Explanatory.LINE 13Jurisdictional sales less allowable deductions applicable to that specific jurisdiction are entered on this line in each column in which the taxable activity occurs. The sum of all columns must equal the sum reported on line 12.LINE 14A use tax is due on the purchaser’s acquisition price of tangible personal property used,consumed, distributed, and/or stored for use or consumption in the respective jurisdiction(s)on which tax has not been paid to the vendor. Use tax would apply where tangible is importedinto the parish and other applicable jurisdictions for use, consumption, distribution or storageon which a like or equal tax has not been paid.LINE 15Self explanatoryLINE 16 Tax equals the tax rate found under each jurisdiction printed on the return multiplied by the amount indicated on line 15.LINE 17In cases where the total amount of tax collected for each jurisdiction exceeds the tax levy, excessshall be recorded here and included in computations of the tax due.LINE 18Self ExplanatoryLINE 19The dealer is compensated for accounting for and remitting the tax levied by each respective ordinance at the rate so designated and is to be deducted from the total tax accounted for whentransmitting said taxes to the tax office. Vendor’s compensation is not allowed on returnstransmitted after the 20th of the month in which the tax is due and payable.LINE 20Self ExplanatoryLINE 21A delinquent penalty of 5% becomes due on the 21st of the month in which the return is due andincreases each 30 day period thereafter by 5% not to exceed 25% in aggregate. For ease in computation the 30 days are based upon the 21st thru the 20th of the following month.LINE 22Interest at a rate of 1 ?% per month or fraction thereof is due on all returns transmitted to this office after the 20th of the month in which due. Returns become delinquent on the 21st of the month due. Returns transmitted through the mail must bear an official postmark no later than the 20th , except in cases when the 20th falls on a weekend or national holiday. In such cases, the 1st business day following the weekend or holiday will be accepted.LINE 23Self ExplanatoryLINE 24Authorized debits/credits, as evidenced by an official memo, are to be recorded on this line.The debit/credit memo must accompany your return.LINE 25Self ExplanatoryLINE 26Combine line 25’s totals for all jurisdictions and the sum of this combination will appear here. Make remittance in the amount shown on this line.Questions on completing this return should be directed to the Jeff Davis Parish Sales and Use Tax Department. Our telephone number is 337-824-2744. ................
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