frequently   asked    questions

 

What is Sales Tax?

All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property are taxable, unless an exemption or exclusion is provided by law for a particular transaction.

What is the tax rate for St. Charles Parish?

The rate in St. Charles Parish is 5%

What is tangible personal property?

Tangible personal property is property that can be seen, weighed, measured, felt, touched or is perceptible to the senses.  A general rule is just about anything done to tangible personal property is taxable unless it is specifically excluded or exempted in the statutes.

What is Use Tax?

Use tax applies to tangible personal property purchased for use, consumption, distribution, or storage in St. Charles Parish. Use tax is due only when sufficient St. Charles Parish sales tax has not been paid at the time of purchase. 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: (a) purchases from out-of-parish vendors or out-of-state vendors and, (b) items purchased for resale taken from inventory for use by the business. Report purchases of this nature on line 14 of the St. Charles Parish sales tax return. A person who purchases, imports, or receives property and services subject to tax or who is the lessee or renter of tangible personal property, on which vendors did not collect the proper sales taxes, is liable for the payment of taxes directly to the St. Charles Parish sales tax office.

A few examples of use tax are:

Example No. 1 - A company located in St. Charles Parish orders a printer from an online office equipment company.  The printer is delivered by common carrier directly to the buyer and the seller does not collect any local sales tax.

Example No. 2 - A salon purchases shampoo from a wholesaler tax free with the intention of selling it to customers and charging sales tax.  The hairdresser then opens the shampoo and uses it on a customer.

Solution:  The salon now owes use tax on the shampoo it consumed. The salon owner is responsible for paying the use tax on any tangible personal property consumed during the services provided to customers. Examples of consumable supplies used to accomplish these tasks are shampoo, conditioners, hairspray, hair coloring agents, tints, hair extensions, perm solutions, nail polish, artificial nails, lotions etc.

Example No. 3 - A contractor constructs a new building in St. Charles Parish.  The contractor picks up the lumber in a neighboring parish which has a lower local tax rate, for example 4.75%.

Solution: The contractor is the ultimate consumer of those materials and is liable for the taxes. Since the rate in St. Charles Parish is 5% and the tax rate paid when purchased is 4.75% there is a .25% use tax due for the difference in rates. If the lumber purchased cost $5,000.00 and tax was paid in the amount of $237.50 (at the local tax rate of 4.75%) and then imported into St. Charles Parish for use which has a local tax rate of 5% the contractor would owe a use tax to St. Charles Parish in the amount of $12.50 (the difference between $237.50 paid at the tax rate of 4.75 % and $250.00 due at the tax rate of 5%). Credit is given for local taxes paid in another jurisdiction. )

How do I register to pay sales tax to St. Charles Parish?

If your business is located in St. Charles Parish we require the owner of the business come to the Sales Tax Office to register. Please have your drivers' license with you and a copy of your Certificate of Occupancy from Planning & Zoning.

If your business is not located in St. Charles Parish and you need to remit sales / use tax to St. Charles Parish you can apply online at www.salestaxonline.com or https://parishe-file.revenue.louisiana.gov/default_1.aspx

You can also download an application from our website and submit it via fax or email.

How do I apply for an occupational license?

In order to open a new business in St. Charles Parish you must obtain an Occupational License.  You must follow the steps outlined below in order.

1. Inspection - Contact the fire marshal for inspection (504) 568-8506
http://sfm.dps.louisiana.gov/insp_dist-no.htm

2*.  Health Permit - St. Charles Parish Health Department (*for selling food items): 107-C Maryland Dr. | Luling, LA 70070 | 985.785.1029

3. Zoning Compliance Certificate - Planning and Zoning Department: 14996 River Road | Hahnville, LA 70057 | 985.783.5060

4. Sales Tax Number - St. Charles Parish School Board Office: 13855 River Road | Luling, LA 70070 | 985.785.3125

5. Occupational License Application - St. Charles Parish Sheriff's Office: Tax Division 15045 River Road | Hahnville, LA 70057 | 985. 783.6237 x 2059

What are your office hours?
Monday - Friday, 7:30am - 4:00pm

*Summer Schedule (Beginning 1st week of June through last full week of July)
Monday - Wednesday, 7:00am-5:00pm
Thursday, 7:00am - 4:30pm
Friday, CLOSED

How do I close an account?

If you no longer plan to do business in St. Charles Parish and would like to close your account, you must first verify you are current with your taxes. Once verified, you may fill out the "Request To Close Account"  form located on our website and submit it via fax or email.

If I do not have any sales or purchases for a certain period, must I file a sales tax return?

Yes.  If your filing status requires you to file a return in that period you must file a "0" return if you did not have any sales or purchases.

What do I do if I owe taxes but am unable to pay by the due date?

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.

What is a resale exemption certificate?

A resale certificate is a document a registered business use when it purchases goods it intends to resell. This document serves as a written statement that the business owners and operators will not use the goods purchased for personal use instead of selling them. All Sales are considered taxable retail sales unless the seller takes from the buyer a resale certificate, signed by and bearing the name, address, registration number of the buyer to the effect that the property is purchased for resale.

How do i obtain a local resale exemption certificate?

We no longer issue exemption/resale certificates on the local level. You must obtain your certificate from the Louisiana Department of Revenue. You can fill out an application on their website, click here. Once you receive your certificate there is a place to put your parish name and your parish sales tax account number.


Per Louisiana Revised Statute 47:301(10)(a)(ii), a local collector shall accept a resale certificate issued by the Department of Revenue, provided the taxpayer includes the parish of its principal place of business and local sales tax account number on the State certificate. Only when a supplier will not honor the State certificate will St. Charles Parish issue a certificate for those businesses that are physically located in the parish.

 

Are any 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 services as defined in the statutes under R.S. 47:301(14), which include the following:

1. the furnishing of sleeping rooms, cottages, or cabins by hotels.

2. the sale of admissions to places of amusement and to athletic and recreational events, other than that of schools, colleges, and universities, the furnishing of privileges of access to amusement, entertainment, athletic, or recreational facilities;

3. the furnishing of storage or parking privileges by auto hotels and parking lots:

4. the furnishing of printing and overprinting;

5. the furnishing of laundry, cleaning, pressing, and dyeing services including the renovation of clothing, furs, furniture, carpets, and rugs, and the furnishing of storage space for clothing, furs, and rugs;

6. the furnishing of cold-storage space and the preparation of property for such storage;

7. the furnishing of repairs to tangible personal property such as automobiles, machinery, appliances, equipment, and other specified items.  Labor and material are subject to tax.  Repairs to immovable property becomes taxable if the item is removed for repair off site.

Do I have to collect St. Charles Parish sales tax on labor?

Under certain circumstance, labor charges are taxable. Labor to fabricate or repair moveable property is taxable. Labor charges to construct or repair immoveable or real property are not subject to St. Charles sales tax.

Why does the Department of Wildlife and Fisheries require a sales tax clearance before they will complete my boat registration?

Revised Statute 47:303(D) provides that the Secretary of the Louisiana Department of Wildlife and Fisheries may not register or issue a certificate of registration on any new boat or vessel purchased in the state until satisfactory proof has been presented certifying that all state, municipal, school board, and parish sales taxes have been paid. The law also requires certification of sales tax payment for any boat or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to LDR and the payment noted on the signed certificate.

If the new boat was purchased from a Louisiana dealer or builder, the sales tax should be paid to the dealer or builder and the invoice certifying the sales tax payment issued to the customer to be presented to the Department of Wildlife and Fisheries.

If the boat was purchased from an individual who used the boat personally, the purchase would qualify as a casual sale and would be exempt from the sales tax. You must fill out a Boat Registration Tax Payment Certification, Form R-1331, completed and signed by the purchaser and the state and local tax collection officials to certify that there are no sales tax due.

If the boat was brought into the state and was not an exempt purchase, such as a casual sale from a boat owner, the sales tax must be paid directly to LDR and the local sales tax agencies and a Boat Registration Tax Payment Certification, Form R-1331, completed and signed by the purchaser and the state and local tax collection officials to certify that the sales tax has been paid. Sales tax can be paid and the certification obtained from any Link to offices: http://www.revenue.louisiana.gov/sections/aboutus/offices.aspx 

How do I apply for a refund or credit?

1. Fill out an Application for Refund of Taxes Paid.

2. Prepare an amended return for the applicable period.

3. Adjust the original return for any returns, exemptions, exclusions, etc.

4. Provide sufficient supporting documentation for the refund request such as: original invoices, credit invoices, exemption certificates, original tax return(s), proof of payment, and the Application of Refund of Taxes Paid.  The documentation must provide  clear and convincing evidence that an overpayment has been made.

5. If all documentation is not received, the refund request will not be considered received and ready to review.

Are non-profit organizations exempt from St. Charles Parish sales tax?

No. Non-profit organizations (including churches and religious organizations) are subject to local sales tax on their purchases.

Are there any exemptions from St. Charles Parish sales tax?

Please consult the table of Sales/Use Tax Exemptions and Exclusions for specifics. St. Charles Parish sales tax is charged to those who are determined to be end users of tangible personal property. Those persons claiming an exemption from St. Charles 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 St. Charles Parish Sales and Use Tax Office at (985) 785-3125.

How do I file a tax retun?

Click here for the instructions.

How are special events handled in St. Charles Parish?

Click here for more information.

 

 

 

 

 

 

salestax@stcharles.k12.la.us