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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 work day to be considered paid on time.
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Generally, businesses with internet sales are not required to collect tax on those internet sales. However, if the business has a presence in East Baton Rouge Parish or delivers into East Baton Rouge Parish in its own trucks, it should register for and collect East Baton Rouge Parish sales tax on the sales it makes to East Baton Rouge Parish customers.
The U.S. Post Office postmark is used to determine if a return is paid on time.
Yes. A return is required to be filed even though you have no sales within the jurisdiction. Please indicate on the return the number "0" in the appropriate columns.
The sales and use tax is levied on the following transactions:
For questions about the sales and use tax rates (PDF), please contact the Finance Department, Revenue Division, at 225-389-3084 or send an email.
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 Tax SectionDepartment of Finance - Revenue DivisionCity of Baton RougeP.O. Box 2590Baton Rouge, LA 70821-2590
Submit your return by the due date. Any amount paid with your return will reduce the amount of interest and late payment penalty charges. The Revenue Division will bill you for the remainder of tax, interest, and penalties that are owed.
Any local businesses that would like to make arrangements to clear outstanding tax liabilities should contact the Revenue Division - Field Enforcement Section at 225-389-3088, extension 703. For those businesses that are located outside of East Baton Rouge Parish or out-of-state, please contact the Revenue Division, Taxpayer Assistance Section, at 225-389-3084.
Dealers whose sales tax liabilities average less than $50 per month after filing 12 returns may apply to file on a quarterly basis. If you average more than $50 per month, you will be required to file on a "monthly" basis
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 15% per annum calculated on a daily basis until paid.
A letter explaining the reasons a penalty should be waived should be sent to the Revenue Manager at the following address:
City-Parish Finance DepartmentRevenue DivisionP.O. Box 2590Baton Rouge, LA 70821
The following are the primary factors considered when acting on a request for waiver:
Requests for waivers of penalties may be granted or denied in whole or part. In all cases, the goal of the Finance Department is to maintain a consistent and effective policy while treating all taxpayers fairly. The factors listed above are also utilized, to the extent applicable, in making decisions relative to penalty waivers in non-audit situations.
The taxpayer is selected for an audit based on one or more of the following reasons:
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