Are there any exemptions from the sales tax?

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 Revenue Division. Some of the major 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 farmer
  • Isolated or occasional sales of tangible personal property by someone not engaged in the business of selling that type of property; casual or isolated sales shall not apply to the sale of vehicles
  • Sales of human tissue transplants including all human organs, bone, skin, cornea, blood, or blood products transplanted from one person into another recipient person
  • Sales of electricity for chlor-alkali manufacturing processes
  • Sales to bona fide fire protection districts
  • Purchases of motor vehicles for lease and autos for rental
  • Purchases made with Food Stamps and WIC Vouchers
  • Purchases by state and local governments

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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?