Search Results for : October 1, 2022

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West Carroll Parish

Contact 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

Parish Rates

Effective 4/1/2024: **The tax rate table below includes a new column (Village of Forest), effective April 1, 2024.**

Jurisdiction
Name		ColSchool
Board		*Police
Jury		City /
Town		Sheriff’s OfficeComb.
Local
Rate		State
Rate		Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%0.50%6.50%4.45%10.95%
Outside City Limits of Oak GroveB2.00%3.00%–0.50%5.50%4.45%9.95%
Inside Village of EppsC2.00%3.00%0.50%0.50%6.00%4.45%10.45%
Inside Village of KilboumeD2.00%3.00%0.50%0.50%6.00%4.45%10.45%
Inside Village of ForestE2.00%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		ColSchool
Board		Police
Jury		City /
Town		Sheriff’s OfficeComb.
Local
Rate		State
Rate		Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%0.50%6.50%4.45%10.95%
Outside City Limits of Oak GroveB2.00%3.00%–0.50%5.50%4.45%9.95%
Inside Village of EppsC2.00%3.00%.50%0.50%6.00%4.45%10.45%
Inside Village of KilboumeD2.00%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		ColSchool
Board		Police
Jury		City /
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%4.45%10.45%
Outside City Limits of Oak GroveB2.00%3.00%–5.00%4.45%9.45%
Inside Village of EppsC2.00%3.00%.50%5.50%4.45%9.95%
Inside Village of KilboumeD2.00%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		ColSchool
Board		Police
Jury		City /
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%4.45%10.45%
Outside City Limits of Oak GroveB2.00%3.00%–5.00%4.45%9.45%
Inside Village of EppsC2.00%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		ColSchool
Board		Police
Jury		City /
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Inside City Limits of Oak GroveA2.00%3.00%1.00%6.00%5.00%11.00%
Outside City Limits of Oak GroveB2.00%3.00%–5.00%5.00%10.00%
Inside Village of EppsC2.00%3.00%.50%5.50%5.00%10.50%

Office Hours & Holidays

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

Notices

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%

Forms

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)

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

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).

  1. Rubber tired farm tractors, cane harvesters, cane loaders, cotton pickers, combines, hay balers, and attachments and sprayers. This exemption includes all attachments and implements that go on a rubber tired tractors.
  2. Clippers, cultivators, discs, plows and spreaders.
  3. Irrigation wells, drives, motors, and equipment.

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.

Audit Information

Contract Audit Firm NameFirst Year Contracted
Revenue Recovery Group–

Winn Parish

Contact Information

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

Parish Rates

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		ColSchool
Board		Police
Jury		Law
Enforcement
District		Police
Jury Road Tax		City/TownComb.
Local
Rate		State
Rate		Total
Rate
Winn Parish Within the City of WinnfieldA2.00%1.00%0.50%0.50%1.50%5.50%4.45%9.95%
Balance of ParishB2.00%1.00%0.50%0.50%–4.00%4.45%8.45%
Winn Parish Within the Village of DodsonC2.00%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		ColSchool
Board		Police
Jury		Law
Enforcement
District		City/TownComb.
Local
Rate		State
Rate		Total
Rate
Winn Parish Within the City of WinnfieldA2.00%1.50%0.50%1.50%5.50%4.45%9.95%
Balance of ParishB2.00%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		ColSchool
Board		Police
Jury		Law
Enforcement
District		City/TownComb.
Local
Rate		State
Rate		Total
Rate
Winn Parish Within the City of WinnfieldA2.00%1.50%0.50%1.50%5.50%5.00%10.50%
Balance of ParishB2.00%1.50%0.50%–4.00%5.00%9.00%

Effective 1/1/2014 through 6/30/2015:

Jurisdiction
Name		ColSchool
Board		Police
Jury		Law
Enforcement
District		City/TownComb.
Local
Rate		State
Rate		Total
Rate
Winn Parish Within the City of WinnfieldA2.00%1.00%0.50%1.50%5.00%4.00%9.00%
Balance of ParishB2.00%1.00%0.50%–3.50%4.00%7.50%

Office Hours & Holidays

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

Notices

NOTICE OF SALES TAX CHANGE EFFECTIVE JANUARY 1, 2020
NOTICE OF SALES TAX CHANGE EFFECTIVE OCTOBER 1, 2015

Forms

Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Report (Effective 1/1/2020)
Instructions for Sales and Use Tax Report (Effective 1/1/2020)
Sales and Use Tax Report (Effective 10/1/2015)
Instructions for Sales and Use Tax Report (Effective 10/1/2015)

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Audit Firm NameFirst Year Contracted
Revenue Recovery Group1991
Driskell and Associates2005

Natchitoches Parish

Contact Information

Physical Address:
220 East 5th Street
Natchitoches, LA 71457

Mailing Address:
P. O. Box 639
Natchitoches, LA 71458-0639

Phone: (318) 357-8871
Fax: (318) 357-0622
Email: Laura D. Jeffcoat, Administrator
Website: Natchitoches Parish Tax Commission

Parish Rates

Effective 4/1/2024: **The following rate table is changed due to the addition of EDD I, II, III, & IV for the Parish of Natchitoches 2% Sales Tax, effective April 1, 2024.**

Jurisdiction
Name		ColSchool
Board		Parish of
Natchitoches		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Parish of NatchitochesA2.50%1.0%0.50%–4.00%4.45%8.45%
District 1/NatchitochesA22.50%1.0%0.50%2.50%6.50%4.45%10.95%
District 1/Natchitoches I-49 ‘EDDC’A32.50%1.0%0.50%3.50%7.50%4.45%11.95%
District 1/EDD-IA42.50%2.0%0.50%–5.00%4.45%9.45%
District 1/EDD-IIA52.50%2.0%0.50%–5.00%4.45%9.45%
District 1/EDD-IIIA62.50%2.0%0.50%–5.00%4.45%9.45%
District 1/EDD-IVA72.50%2.0%0.50%–5.00%4.45%9.45%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches Downtown – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches I-49 – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches River South Commons – EDD EBE2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches Mill Street – EDD FBF2.50%–0.50%4.50%7.50%4.45%11.95%
ClarenceC2.50%1.0%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.0%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.0%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.0%0.50%1.00%5.00%4.45%9.45%
GoldonnaG2.50%1.0%0.50%1.00%5.00%4.45%9.45%

Effective 10/1/2023: **The following rate table is changed due to the addition of EDD F for the City of Natchitoches 2% Sales Tax, effective October 1, 2023.**

Jurisdiction
Name		ColSchool
Board		Parish of
Natchitoches		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Parish of NatchitochesA2.50%1.0%0.50%–4.00%4.45%8.45%
District 1/NatchitochesA22.50%1.0%0.50%2.50%6.50%4.45%10.95%
District 1/Natchitoches I-49 ‘EDDC’A32.50%1.0%0.50%3.50%7.50%4.45%11.95%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches Downtown – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches I-49 – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches River South Commons – EDD EBE2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches Mill Street – EDD FBF2.50%–0.50%4.50%7.50%4.45%11.95%
ClarenceC2.50%1.0%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.0%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.0%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.0%0.50%1.00%5.00%4.45%9.45%
GoldonnaG2.50%1.0%0.50%1.00%5.00%4.45%9.45%

Effective 4/1/2023: **The rate table below includes Columns A2 and A3, effective April 1, 2023.**

Jurisdiction
Name		ColSchool
Board		Parish of
Natchitoches		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Parish of NatchitochesA2.50%1.0%0.50%–4.00%4.45%8.45%
District 1/NatchitochesA22.50%1.0%0.50%2.50%6.50%4.45%10.95%
District 1/Natchitoches I-49A32.50%1.0%0.50%3.50%7.50%4.45%11.95%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD EBE2.50%–0.50%3.50%6.50%4.45%10.95%
ClarenceC2.50%1.0%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.0%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.0%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.0%0.50%1.00%5.00%4.45%9.45%
GoldonnaG2.50%1.0%0.50%1.00%5.00%4.45%9.45%

Effective 1/1/2023:  **The rate table below includes the increase of Sales & Use tax of 1% in Natchitoches Economic Development District E effective January 1, 2023.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Sales Tax District 1A2.50%1.0%0.50%–4.00%4.45%8.45%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD EBE2.50%–0.50%3.50%6.50%4.45%10.95%
ClarenceC2.50%1.0%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.0%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.0%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.0%0.50%1.00%5.00%4.45%9.45%
GoldonnaG2.50%1.0%0.50%1.00%5.00%4.45%9.45%

Effective 7/1/2021:  **The Village of Goldonna will levy a Sales Tax of 1% in Column G.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Sales Tax District 1A2.50%1.0%0.50%–4.00%4.45%8.45%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
ClarenceC2.50%1.0%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.0%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.0%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.0%0.50%1.00%5.00%4.45%9.45%
GoldonnaG2.50%1.0%0.50%1.00%5.00%4.45%9.45%

Effective 1/1/2021:  **The following rate table is changed due to the Parish of Natchitoches 1% Sales Tax expiring December 31, 2020.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Sales Tax District 1A2.50%0.00%0.50%–3.00%4.45%7.45%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD DBD2.50%–0.50%3.50%6.50%4.45%10.95%
ClarenceC2.50%0.00%0.50%1.00%4.00%4.45%8.45%
NatchezD2.50%0.00%0.50%1.00%4.00%4.45%8.45%
CamptiE2.00%0.00%0.50%2.00%4.50%4.45%8.95%
RobelineF2.50%0.00%0.50%1.00%4.00%4.45%8.45%

Effective 1/1/2020:  ** Effective 1/1/2020: Addition of EDD-A and EDD-C **

Jurisdiction
Name		ColSchool
Board		Police
Jury		Law
Enforc.		City
Town		Comb.
Local
Rate		State
Rate		Total
Rate
Sales Tax District 1A2.50%1.00%0.50%–4.00%4.45%8.45%
NatchitochesB2.50%–0.50%2.50%5.50%4.45%9.95%
Natchitoches – EDD ABA2.50%–0.50%3.50%6.50%4.45%10.95%
Natchitoches – EDD CBC2.50%–0.50%3.50%6.50%4.45%10.95%
ClarenceC2.50%1.00%0.50%1.00%5.00%4.45%9.45%
NatchezD2.50%1.00%0.50%1.00%5.00%4.45%9.45%
CamptiE2.00%1.00%0.50%2.00%5.50%4.45%9.95%
RobelineF2.50%1.00%0.50%1.00%5.00%4.45%9.45%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 7:30 am to 4:30 pm

Holidays: New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Veteran’s Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day

Notices

Sales and Use Tax Rate Increase (District 1/EDD I)
Sales and Use Tax Rate Increase (District 1/EDD II)
Sales and Use Tax Rate Increase (District 1/EDD III)
Sales and Use Tax Rate Increase (District 1/EDD IV)
Sales and Use Tax Rate Increase (EDD F) – Effective October 1, 2023
Sales and Use Tax Rate Increase – Effective January 1, 2023
Sales and Use Tax Rate Increase – Effective July 1, 2017

Forms

Sales and Use Tax Report (Effective 4/1/2024)
Sales and Use Tax Report (Effective 10/1/2023)
Sales and Use Tax Report (Effective 4/1/2023)
Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Report (Effective 7/1/2021)
Sales and Use Tax Report (Effective 1/1/2021)
Sales and Use Tax Report (Effective 1/1/2020)
Hotel-Motel Tax Report (Effective 4/1/2024)
Hotel-Motel Tax Report (Effective 7/1/2011)
Hotel-Motel Tax Report (Effective through 6/30/2011)
Insurance Application
Application for Occupational License
Itinerant Vendor Application

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

The Natchitoches Tax Commission has on-staff auditors. They may be contacted by email [email protected] or telephone: (318) 238-2727.

Audit Firm NameFirst Year Contracted
Broussard Partners & Associates1996
Revenue Recovery Group1992
Thomas Driskill2005

Livingston Parish

Contact Information

Physical Address:
13909 Florida Blvd.
Livingston, LA 70754

Mailing Address:
P.O. Box 1030
Livingston, LA 70754

Phone: (225) 686-3043
Fax: (225) 686-0438
Email: Michael Curtis, Administrator

Parish Rates

Effective 7/01/2022:

Juris. NameColSchool
Board		Sub DistDrain Dist #1Drain Dist #5Drain Dist #2Law Enforc.Par. Counc.Sch. Tax DistEDD
Rate		City
Town		Comb.
Local
Rate		State RateTotal Rate
Denham SpringsA2.00%0.50%–––0.50%1.00%––1.50%5.50%4.45%9.95%
Ward 2 (Inside Drain Dist #1)B2.00%0.50%0.50%––0.50%1.00%–––4.50%4.45%8.95%
Ward 1 Tax Dist #5 (Excluding Town of Walker)C2.00%0.50%–0.50%–0.50%1.00%–––4.50%4.45%8.95%
WalkerD2.00%––0.50%–0.50%1.00%––1.50%5.50%4.45%9.95%
SpringfieldE2.00%––––0.50%1.00%––2.00%5.50%4.45%9.95%
All Other AreasF2.00%0.50%–––0.50%1.00%–––4.00%4.45%8.45%
AlbanyG2.00%0.50%–––0.50%1.00%0.50%–1.00%5.50%4.45%9.95%
LivingstonH2.00%0.50%–––0.50%1.00%––1.00%5.00%4.45%9.45%
School Tax Dist #22I2.00%0.50%––0.50%0.50%1.00%1.00%––5.50%4.45%9.95%
Ward 1 Tax Dist #6 Drain Dist #2J2.00%0.50%––0.50%0.50%1.00%–––4.50%4.45%8.95%
Walker Annexed AreasK2.00%0.50%–0.50%–0.50%1.00%––1.50%6.00%4.45%10.45%
Denham Springs Annexed AreasL2.00%0.50%0.50%––0.50%1.00%––1.50%6.00%4.45%10.45%
School Tax Dist #33M2.00%0.50%–––0.50%1.00%1.00%––5.00%4.45%9.45%
Juban Crossing EDDO2.00%0.50%0.50%––0.50%1.00%–2.00%–6.50%4.45%10.95%
School Tax Dist #24P2.00%0.50%–––0.50%1.00%0.50%––4.50%4.45%8.95%

Effective 10/01/2021: ***Livingston Parish no longer has a Column N. All taxes for Column N are now to be filed in Column L. Please see the new Sales Tax Form and Tax Rate Chart that documents the updated information. ***

Juris. NameColSchool
Board		Sub DistDrain Dist #1Drain Dist #5Drain Dist #2Law Enforc.Par. Counc.Sch. Tax DistEDD
Rate		City
Town		Comb.
Local
Rate		State RateTotal Rate
Denham SpringsA2.00%0.50%–––0.50%1.00%––1.50%5.50%4.45%9.95%
Ward 2 (Inside Drain Dist #1)B2.00%0.50%0.50%––0.50%1.00%–––4.50%4.45%8.95%
Ward 1 Tax Dist #5 (Excluding Town of Walker)C2.00%0.50%–0.50%–0.50%1.00%–––4.50%4.45%8.95%
WalkerD2.00%––0.50%–0.50%1.00%––1.50%5.50%4.45%9.95%
SpringfieldE2.00%––––0.50%1.00%––2.00%5.50%4.45%9.95%
All Other AreasF2.00%0.50%–––0.50%1.00%–––4.00%4.45%8.45%
AlbanyG2.00%0.50%–––0.50%1.00%––1.00%5.00%4.45%9.45%
LivingstonH2.00%0.50%–––0.50%1.00%––1.00%5.00%4.45%9.45%
School Tax Dist #22I2.00%0.50%––0.50%0.50%1.00%1.00%––5.50%4.45%9.95%
Ward 1 Tax Dist #6 Drain Dist #2J2.00%0.50%––0.50%0.50%1.00%–––4.50%4.45%8.95%
Walker Annexed AreasK2.00%0.50%–0.50%–0.50%1.00%––1.50%6.00%4.45%10.45%
Denham Springs Annexed AreasL2.00%0.50%0.50%––0.50%1.00%––1.50%6.00%4.45%10.45%
School Tax Dist #33M2.00%0.50%–––0.50%1.00%1.00%––5.00%4.45%9.45%
Juban Crossing EDDO2.00%0.50%0.50%––0.50%1.00%–2.00%–6.50%4.45%10.95%

Effective 10/1/2013: **The rate table below includes the Louisiana State Rate increase effective April 1, 2016.**

Juris. NameColSchool
Board		Sub DistDrain Dist #1Drain Dist #5Drain Dist #2Law Enforc.Par. Counc.Sch. Tax DistEDD
Rate		City
Town		Comb.
Local
Rate		State RateTotal Rate
Denham SpringsA2.00%0.50%–––0.50%1.00%––1.50%5.50%5.00%10.50%
Ward 2 (Inside Drain Dist #1)B2.00%0.50%0.50%––0.50%1.00%–––4.50%5.00%9.50%
Ward 1 Tax Dist #5 (Excluding Town of Walker)C2.00%0.50%–0.50%–0.50%1.00%–––4.50%5.00%9.50%
WalkerD2.00%––0.50%–0.50%1.00%––1.50%5.50%5.00%10.50%
SpringfieldE2.00%––––0.50%1.00%––2.00%5.50%5.00%10.50%
All Other AreasF2.00%0.50%–––0.50%1.00%–––4.00%5.00%9.00%
AlbanyG2.00%0.50%–––0.50%1.00%––1.00%5.00%5.00%10.00%
LivingstonH2.00%0.50%–––0.50%1.00%––1.00%5.00%5.00%10.00%
School Tax Dist #22I2.00%0.50%––0.50%0.50%1.00%1.00%––5.50%5.00%10.50%
Ward 1 Tax Dist #6 Drain Dist #2J2.00%0.50%––0.50%0.50%1.00%–––4.50%5.00%9.50%
Walker Annexed AreasK2.00%0.50%–0.50%–0.50%1.00%––1.50%6.00%5.00%11.00%
Denham Springs Annexed AreasL2.00%0.50%0.50%––0.50%1.00%––1.50%6.00%5.00%11.00%
School Tax Dist #33M2.00%0.50%–––0.50%1.00%1.00%––5.00%5.00%10.00%
Denham Springs EDDN2.00%0.50%0.50%––0.50%1.00%––1.50%6.00%5.00%11.00%
Juban Crossing EDDO2.00%0.50%0.50%––0.50%1.00%–2.00%–6.50%5.00%11.50%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 4:00 pm

Summer Schedule 2010: Monday through Friday, 7:00am to 5:00 pm, closed Friday

Holidays (subject to change each year): New Year’s Eve, New Year’s Day, Martin Luther King Day, Mardi Gras (Monday & Tuesday), Good Friday (Easter), Independence Day, Labor Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day

Notices

Parish Council 1% “Pink Tax Exemption” Effective October 1, 2023 through June 30, 2025

Louisiana Revised Statute 47:305.75 provides a state (and local option) sales and use tax exemption on any women’s feminine hygiene products and diapers. This exemption does not apply to business or commercial purchases.

(Click here to view the notice letter)

Effective 10/1/2013

An ordinance was adopted regarding an additional 2% Economic Development District sales tax in Livingston Parish known as Juban Crossing Economic Development District which is a TIF district. This additional tax, when added to the already existing 4.5% sales tax within the area, creates a TIF district having a sales tax of 6.5%. The change regarding the 6.5% and addition of Column O on tax return is effective October 1, 2013.

Forms

Sales and Use Tax Report – Legal Size (Effective 10/1/2023)
Sales and Use Tax Report – Letter Size (Effective 1/1/2023, Revised 12/21/2022)
Sales and Use Tax Report – Legal Size (Effective 1/1/2023, Revised 6/20/2023)
Sales and Use Tax Report – Letter Size (Effective 7/1/2022)
Sales and Use Tax Report – Legal Size (Effective 7/1/2022)
Hotel / Motel Tax Form
Sales and Use Tax Report – Letter Size (Effective 10/1/2021)
Sales and Use Tax Report – Legal Size (Effective 10/1/2021)
Sales and Use Tax Rate Chart (Effective 10/1/2021)
Sales and Use Tax Report (Effective 10/1/2013)
Application for Livingston Parish School Board Sales & Use Tax Registration Certificate
Blanket Certificate of Exemption covering purchases for Resale, or For Further Processing (Updated 6/19/2023)
Sales and Use Tax Report (Effective through 9/30/2013)
Instructions for Sales & Use Tax Report
Tax Rate Chart (Effective 7/1/2018)

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Audit Firm NameFirst Year Contracted
Gary W. Lambert Company1996
Broussard Partners1999

Lincoln Parish

Contact Information

Physical Address:
100 West Texas Avenue
Ruston, LA 71270

Mailing Address:
P.O. Box 863
Ruston, LA 71273

Phone: (318) 251-8624
Fax: (318) 251-8698
Email: Denise Griggs, Administrator

Parish Rates

Effective 01/01/2022: **The new Ruston Power and Light EDD effective January 1, 2022.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		City
Town		Fire Dist.Sheriff
Dept.		EDD
Rate		Comb.
Local
Rate		State
Rate		Total
Rate
Balance of ParishA2.50%0.75%–0.25%0.25%–3.75%4.45%8.20%
RustonB2.50%0.75%2.50%–0.25%–6.00%4.45%10.45%
GramblingC2.50%0.75%2.50%–0.25%–6.00%4.45%10.45%
DubachD2.50%0.75%1.00%0.25%0.25%–4.75%4.45%9.20%
ChoudrantE2.50%0.75%1.25%–0.25%–4.75%4.45%9.20%
Grambling EDDG2.50%0.75%2.50%–0.25%0.50%6.50%4.45%10.95%
SimsboroH2.50%0.75%1.25%0.25%0.25%–5.00%4.45%9.45%
Ruston EDD #1I2.50%0.75%2.50%–0.25%1.75%7.75%4.45%12.20%
Cooktown EDDJ2.50%0.75%2.50%–0.25%0.50%6.50%4.45%10.95%
Ruston Power & Light EDDK2.50%0.75%2.50%–0.25%1.75%7.75%4.45%12.20%

Effective 01/01/2021:**The rate table effective January 1, 2021.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		City
Town		Fire Dist.Sheriff
Dept.		EDD
Rate		Comb.
Local
Rate		State
Rate		Total
Rate
Balance of ParishA2.50%0.75%–0.25%0.25%–3.75%4.45%8.20%
RustonB2.50%0.75%2.50%–0.25%–6.00%4.45%10.45%
GramblingC2.50%0.75%2.50%–0.25%–6.00%4.45%10.45%
DubachD2.50%0.75%1.00%0.25%0.25%–4.75%4.45%9.20%
ChoudrantE2.50%0.75%1.25%–0.25%–4.75%4.45%9.20%
Grambling EDDG2.50%0.75%2.50%–0.25%0.50%6.50%4.45%10.95%
SimsboroH2.50%0.75%1.25%0.25%0.25%–5.00%4.45%9.45%
Ruston EDD #1I2.50%0.75%2.50%–0.25%1.75%7.75%4.45%12.20%
Cooktown EDDJ2.50%0.75%2.50%–0.25%0.50%6.50%4.45%10.95%

Effective 10/1/2020: **The rate table effective October 1, 2020.**

Jurisdiction
Name		ColSchool
Board		Police
Jury		City
Town		Fire Dist.Sheriff
Dept.		EDD
Rate		Comb.
Local
Rate		State
Rate		Total
Rate
Balance of ParishA2.50%0.75%–0.25%0.25%–3.75%4.45%8.20%
RustonB2.50%0.75%2.50%–0.25%–6.00%4.45%10.45%
GramblingC2.50%0.75%2.25%–0.25%–5.75%4.45%10.20%
DubachD2.50%0.75%1.00%0.25%0.25%–4.75%4.45%9.20%
ChoudrantE2.50%0.75%1.25%–0.25%–4.75%4.45%9.20%
Grambling EDDG2.50%0.75%2.25%–0.25%0.50%6.25%4.45%10.70%
SimsboroH2.50%0.75%1.25%0.25%0.25%–5.00%4.45%9.45%
Ruston EDD #1I2.50%0.75%2.50%–0.25%1.75%7.75%4.45%12.20%
Cooktown EDDJ2.50%0.75%2.50%–0.25%0.50%6.50%4.45%10.95%

Effective 4/1/2019:

Jurisdiction
Name		ColSchool
Board		Police
Jury		City
Town		Fire Dist.Sheriff
Dept.		EDD
Rate		Comb.
Local
Rate		State
Rate		Total
Rate
Balance of ParishA2.00%0.75%–0.25%0.25%–3.25%4.45%7.70%
RustonB2.00%0.75%2.50%–0.25%–5.50%4.45%9.95%
GramblingC2.00%0.75%2.25%–0.25%–5.25%4.45%9.70%
DubachD2.00%0.75%1.00%0.25%0.25%–4.25%4.45%8.70%
ChoudrantE2.00%0.75%1.25%–0.25%–4.25%4.45%8.70%
Grambling EDDG2.00%0.75%2.25%–0.25%0.50%5.75%4.45%10.20%
Village of SimsboroH2.00%0.75%1.25%0.25%0.25%–4.50%4.45%8.95%
Ruston EDD #1I2.00%0.75%2.50%–0.25%1.75%7.25%4.45%11.70%
Cooktown EDDJ2.00%0.75%2.50%–0.25%0.50%6.00%4.45%10.45%

Office Hours & Holidays

Normal Business Hours: Monday through Friday, 8:00 am to 5:00 pm

Holidays (subject to change each year): New Year’s Day, Martin Luther King Day, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day

Notices

Effective 07/01/2016: City of Ruston Sales Tax Rate Increase Sales tax rate for Column B will increase by 0.75%.

Effective 04/01/2016: City of Grambling Economic Development District New Tax Column F: 5.75%

Effective 01/01/2016: City of Grambling Sales Tax Rate Increase Sales tax rate for Column C will increase by 0.25%.

Forms

Sales & Use Tax Report (Effective 1/1/2023)
Sales & Use Tax Report (Effective 1/1/2022)
Sales & Use Tax Report (Effective 01/01/2021)
Sales & Use Tax Report (Effective 10/1/2020)
Sales & Use Tax Report (Effective 4/1/2019)
Lincoln Parish Hotel/Motel Tax Report

Parish Sales & Use Tax Ordinances

Please contact the parish for a copy of the sales & use tax ordinances.

Parish Optional Exemptions

Please contact the parish for information regarding optional exemptions.

Audit Information

Audit Firm NameFirst Year Contracted
Broussard Partners1996
Driskell and Associates2004