The Louisiana Legislature held a special session from November 6, 2024 – November 22, 2024. Two Acts impacting local sales tax collections and reporting were signed by the Governor on December 4, 2024 and will both be effective for tax periods on or after January 1, 2025.
A PDF of the Legislative Notice memo regarding the effective changes can be found by clicking the link below:
Physical Address:
304 East Court Street
Winnfield, LA 71483
Mailing Address:
P.O. Box 430
Winnfield, LA 71483
Phone: (318) 628-6936
Fax: (985) 628-2582
Email: Debra Woodward, Deputy Sales Tax Collector
Effective 1/1/2025: **The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
| Jurisdiction Name | Col | School Board | Police Jury | Law Enforcement District | Police Jury Road Tax | City/Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|
| Winn Parish Within the City of Winnfield | A | 2.00% | 1.00% | 0.50% | 0.50% | 1.50% | 5.50% | 5.00% | 10.50% |
| Balance of Parish | B | 2.00% | 1.00% | 0.50% | 0.50% | – | 4.00% | 5.00% | 9.00% |
| Winn Parish Within the Village of Dodson | C | 2.00% | 1.00% | 0.50% | 0.50% | 1.00% | 5.00% | 5.00% | 10.00% |
Effective 1/1/2020: **The rate table below includes the Village of Dodson Rate effective January 01, 2020 and the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Police Jury | Law Enforcement District | Police Jury Road Tax | City/Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|
| Winn Parish Within the City of Winnfield | A | 2.00% | 1.00% | 0.50% | 0.50% | 1.50% | 5.50% | 4.45% | 9.95% |
| Balance of Parish | B | 2.00% | 1.00% | 0.50% | 0.50% | – | 4.00% | 4.45% | 8.45% |
| Winn Parish Within the Village of Dodson | C | 2.00% | 1.00% | 0.50% | 0.50% | 1.00% | 5.00% | 4.45% | 9.45% |
Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Police Jury | Law Enforcement District | City/Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Winn Parish Within the City of Winnfield | A | 2.00% | 1.50% | 0.50% | 1.50% | 5.50% | 4.45% | 9.95% |
| Balance of Parish | B | 2.00% | 1.50% | 0.50% | – | 4.00% | 4.45% | 8.45% |
Effective 7/1/2015: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
| Jurisdiction Name | Col | School Board | Police Jury | Law Enforcement District | City/Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Winn Parish Within the City of Winnfield | A | 2.00% | 1.50% | 0.50% | 1.50% | 5.50% | 5.00% | 10.50% |
| Balance of Parish | B | 2.00% | 1.50% | 0.50% | – | 4.00% | 5.00% | 9.00% |
Effective 1/1/2014 through 6/30/2015:
| Jurisdiction Name | Col | School Board | Police Jury | Law Enforcement District | City/Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Winn Parish Within the City of Winnfield | A | 2.00% | 1.00% | 0.50% | 1.50% | 5.00% | 4.00% | 9.00% |
| Balance of Parish | B | 2.00% | 1.00% | 0.50% | – | 3.50% | 4.00% | 7.50% |
Normal Business Hours: Monday through Friday, 7:45 am to 4:30 pm
Summer Schedule: Shortened Hours
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, Good Friday (Easter), Independence Day, Thanksgiving, Day after Thanksgiving, Christmas Day
| NOTICE OF SALES TAX CHANGE EFFECTIVE JANUARY 1, 2020 |  |
| NOTICE OF SALES TAX CHANGE EFFECTIVE OCTOBER 1, 2015 | |
Please contact the parish for a copy of the sales & use tax ordinances.
Please contact the parish for information regarding optional exemptions.
| Audit Firm Name | First Year Contracted |
| Revenue Recovery Group | 1991 |
| Driskell and Associates | 2005 |
Mailing Address:
P. O. Box 1910
St. Francisville, LA 70775-1910
Phone: (225) 635-4989
Fax: (225) 635-0108
Email: Tanda Young, Sales Tax Administrator
Effective 1/1/2025: **The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
| Jurisdiction Name | Col | School Board | Police Jury | City Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Town of St. Francisville | A | 3.00% | 1.00% | 1.50% | 5.50% | 5.00% | 10.50% |
| Parishwide | B | 3.00% | 2.00% | – | 5.00% | 5.00% | 10.00% |
Effective 4/1/2021: **The rate table below includes the Town of St. Francisville increase effective April 1, 2021.**
| Jurisdiction Name | Col | School Board | Police Jury | City Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Town of St. Francisville | A | 3.00% | 1.00% | 1.50% | 5.50% | 4.45% | 9.95% |
| Parishwide | B | 3.00% | 2.00% | – | 5.00% | 4.45% | 9.45% |
Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Police Jury | City Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Town of St. Francisville | A | 3.00% | 1.00% | 1.00% | 5.00% | 4.45% | 9.45% |
| Parishwide | B | 3.00% | 2.00% | – | 5.00% | 4.45% | 9.45% |
Effective 4/1/2016: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
| Jurisdiction Name | Col | School Board | Police Jury | City Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Town of St. Francisville | A | 3.00% | 1.00% | 1.00% | 5.00% | 5.00% | 10.00% |
| Parishwide | B | 3.00% | 2.00% | – | 5.00% | 5.00% | 10.00% |
Please contact the parish for office hours and holiday information.
| Sales and Use Tax Notice (Effective 04-01-2021) | |
| Sales and Use Tax Report (Effective 1/1/2025) | |
| Sales and Use Tax Report (Effective 01/01/2023) | |
| Sales and Use Tax Report (Effective through 04/01/2021) | |
| Sales and Use Tax Application (Effective 7/1/2018) | |
| Sales and Use Tax Report (Effective 7/1/2012) | |
Please contact the parish for a copy of the sales & use tax ordinances.
Please contact the parish for information regarding optional exemptions.
Please contact the parish for audit information.
Physical Address:
410 Willis Street
Oak Grove, LA 71263
Mailing Address:
410 Willis Street
Oak Grove, LA 71263
Phone: (318) 428-4215 ext. 2311
Fax: (318) 428-8190
Email: Sharon Ward, Deputy Collector
Effective 1/1/2025: **The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
| Jurisdiction Name | Col | School Board | *Police Jury | City / Town | Sheriff’s Office | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 0.50% | 6.50% | 5.00% | 11.50% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 0.50% | 5.50% | 5.00% | 10.50% |
| Inside Village of Epps | C | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 5.00% | 11.00% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 5.00% | 11.00% |
| Inside Village of Forest | E | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 5.00% | 11.00% |
Effective 4/1/2024: **The tax rate table below includes a new column (Village of Forest), effective April 1, 2024.**
| Jurisdiction Name | Col | School Board | *Police Jury | City / Town | Sheriff’s Office | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 0.50% | 6.50% | 4.45% | 10.95% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 0.50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Epps | C | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Forest | E | 2.00% | 3.00% | 0.50% | 0.50% | 6.00% | 4.45% | 10.45% |
*The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-E. This exemption is calculated on lines 16a-16c of the sales tax form.
Effective 10/1/2022: **The West Carroll Parish Sheriff’s Office has a new sales and use tax of 0.5% effective October 1, 2022.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Sheriff’s Office | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 0.50% | 6.50% | 4.45% | 10.95% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 0.50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 0.50% | 6.00% | 4.45% | 10.45% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | .50% | 0.50% | 6.00% | 4.45% | 10.45% |
Effective 4/1/2021: **The West Carroll Parish Police Jury has an exemption for sales of certain farm equipment up to the first $50,000 (Louisiana R.S. 47:305.25) that applies to Columns A-D. This exemption is calculated on lines 16a-16c of the sales tax form.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 4.45% | 10.45% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 4.45% | 9.45% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
| Inside Village of Kilboume | D | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 4.45% | 10.45% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 4.45% | 9.45% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 4.45% | 9.95% |
Effective 4/1/2015: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
| Jurisdiction Name | Col | School Board | Police Jury | City / Town | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|
| Inside City Limits of Oak Grove | A | 2.00% | 3.00% | 1.00% | 6.00% | 5.00% | 11.00% |
| Outside City Limits of Oak Grove | B | 2.00% | 3.00% | – | 5.00% | 5.00% | 10.00% |
| Inside Village of Epps | C | 2.00% | 3.00% | .50% | 5.50% | 5.00% | 10.50% |
Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Independence Day, Labor Day, Election Day, Thanksgiving, Christmas Eve, Christmas Day
Effective April 1, 2024
New Column: E – INSIDE VILLAGE OF FOREST Column Tax Rate: 6.00%
Effective April 1, 2015
New Column: C – INSIDE VILLAGE OF EPPS Column Tax Rate: 5.50%
| Sales and Use Tax Report (Effective 1/1/2025) | |
| Sales and Use Tax Report (Effective 4/1/2024) | |
| Sales and Use Tax Report (Effective 1/1/2023) | |
| Sales and Use Tax Report (Effective 10/1/2022) | |
| Sales and Use Tax Report (Effective 4/1/2021) | |
| Sales and Use Tax Report (3/31/2021) | |
| Sales and Use Tax Report (4/1/2015) | |
Please contact the parish for a copy of the sales & use tax ordinances.
Farm Equipment Exemption: West Carroll Parish Police Jury Only!
The West Carroll Parish Police Jury mirrors the state exemption (Louisiana Revised Statute 47:305.25) which provides a sales tax exemption for the purchase of certain farm equipment. The sales tax exemption covers the first $50,000 of the “sales” price for the items listed below. (Farmers must be certified by LDR and a copy of “Approved” Form R-1060 or R-1071 must be attached to certify the purchaser’s exempt status).
Leases, rentals do not qualify.
“Farmers as Manufacturers” – not covered under West Carroll Parish Police Jury Exemption.
Please contact the parish for information regarding optional exemptions.
| Contract Audit Firm Name | First Year Contracted |
| Revenue Recovery Group | – |
Physical Address:
883 7th Street
Port Allen, LA 70767
Mailing Address:
P.O. Box 86
Port Allen, LA 70767
Phone: (225) 336-2408
Fax: (225) 334-0543
Email: Melanie David, Administrator
Website: Official Website of West Baton Rouge Parish
Effective 1/1/2025: **The rate table below includes the Louisiana State Rate increase effective January 1, 2025.**
| Jurisdiction Name | Col | School Board | Parish Council | Corr. Facilities | Fire District | Educ. Fac. Improv. | Econ. Dev. Dist. | Sales Tax District | Judicial Enforc. District | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parish Wide | A | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | — | 1.00% | 0.25% | 5.25% | 5.00% | 10.25% |
| Riverview EDD | B | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | 0.50% | 1.00% | 0.25% | 5.75% | 5.00% | 10.75% |
Effective 7/1/2024: **The rate table below includes the parish-wide tax rate increase effective July 1, 2024.**
| Jurisdiction Name | Col | School Board | Parish Council | Corr. Facilities | Fire District | Educ. Fac. Improv. | Econ. Dev. Dist. | Sales Tax District | Judicial Enforc. District | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Parish Wide | A | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | — | 1.00% | 0.25% | 5.25% | 4.45% | 9.70% |
| Riverview EDD | B | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | 0.50% | 1.00% | 0.25% | 5.75% | 4.45% | 10.20% |
Effective 7/1/2018: **The rate table below includes the Louisiana State Rate decrease effective July 1, 2018.**
| Jurisdiction Name | Col | School Board | Parish Council | Corr. Facilities | Fire District | Educ. Fac. Improv. | Econ. Dev. Dist. | Sales Tax District | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Parish Wide | A | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | — | 1.00% | 5.00% | 4.45% | 9.45% |
| Riverview EDD | B | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | 0.50% | 1.00% | 5.50% | 4.45% | 9.95% |
Effective 7/1/2014: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**
| Jurisdiction Name | Col | School Board | Parish Council | Corr. Facilities | Fire District | Educ. Fac. Improv. | Econ. Dev. Dist. | Sales Tax District | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Parish Wide | A | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | — | 1.00% | 5.00% | 5.00% | 10.00% |
| Riverview EDD | B | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | 0.50% | 1.00% | 5.50% | 5.00% | 10.50% |
Effective through 6/30/2014:
| Jurisdiction Name | Col | School Board | Parish Council | Corr. Facilities | Fire District | Educ. Fac. Improv. | Sales Tax District | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|
| Balance of Parish | A | 1.00% | 1.00% | 0.50% | 0.50% | 1.00% | 1.00% | 5.00% | 4.00% | 9.00% |
Normal Business Hours: Monday through Thursday, 8:00 am to 5:00 pm; Friday, 8:00 am to 12:00 pm
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, Mardi Gras, Good Friday (Easter), Independence Day, Labor Day, Veterans’ Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day
Effective 7/1/2014:
West Baton Rouge Parish will have a rate increase of one half of one percent (1/2%) in the Riverview Economic Development District. This will make the new total tax rate for that district 5.50%. The additional tax will have the same vendor’s compensation, interest and penalty as the other taxes levied by the Parish.
| Sales & Use Tax Report (Effective 1/1/2025) | |
| Sales & Use Tax Report (Effective 7/1/2024) | |
| Sales & Use Tax Report (Effective 1/1/2023) | |
| Sales & Use Tax Report (Effective 7/1/2014) | |
| Riverview EDD Letter | |
| Riverview EDD Overlay Map | |
| Sales & Use Tax Report (Effective through 6/30/2014) | |
Please contact the parish for a copy of the sales & use tax ordinances.
Please contact the parish for information regarding optional exemptions.
Please contact the parish for information regarding auditors.
