To what transactions is sales tax applied?

The sales and 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 this 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, which includes the furnishing of rooms by hotels, the sale of admission to places of amusement and to athletic and recreational events, and the furnishing of privileges of access to amusement, entertainment, athletic or recreational facilities; the furnishing 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.

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1. Are businesses with internet sales required to collect sales tax on their sales?
2. When are sales taxes due?
3. Which date is used to determine if a return is paid on time?
4. If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?
5. To what transactions is sales tax applied?
6. What are the sales and use tax rates for all taxing jurisdictions in East Baton Rouge Parish and how are sales taxes distributed?
7. Are there any exemptions from the sales tax?
8. What is the mailing address for sales and use tax returns?
9. Which columns should be used in completing the Sales and Use Tax Report form?
10. What do I do if I owe taxes, but am unable to pay by the due date?
11. What do I do to set up arrangements to pay an outstanding tax liability?
12. How can I become a "Quarterly" filer?
13. What are local sales taxes used for?
14. What is the sales tax and occupational license tax penalty and interest rate?
15. How do I request a waiver of penalty?
16. What are the guidelines the department uses to decide whether or not to waive penalties?
17. How is a taxpayer selected for audit?