|Parish-Wide Sales/Use Tax Rates||Parish Council||School Board||Law Enforcement District||Combined Local Rate|
|Food/Prescription Drugs (1)||1.50%||2.00%||N/A||3.50%|
|Hotel/Motel Room Rentals||1.50%||2.00%||0.25%||3.75%|
|Occupancy Taxes||Parish Council|
|Occupancy Tax – Eastbank (2)||3.00%|
|Occupancy Tax – Westbank (3)||2.00%|
|Specialty Taxes||City of Kenner|
|Airport District (4)||2.00%|
(1) Food for home consumption; prescription drugs as defined by LA R.S. 47:305(D)(4)
(2) Eastbank of the Mississippi River – In addition to the sales tax levied on the furnishing of rooms by hotels, motels, and tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel rooms located in the Parish of Jefferson. A separate tax return is used to report these sales.
(3) Westbank of the Mississippi River – In addition to the sales tax levied on the furnishing of rooms by hotels, motels, and tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel rooms located in the Parish of Jefferson. A separate tax return is used to report these sales.
(4) In addition to the sales/use tax imposed on transactions occurring in Jefferson Parish, an additional levy is imposed on the sale at retail and/or rental of tangible personal property originating within the New Orleans International Airport Sales Tax District. A separate tax return is used to report these sales.
Bureau of Revenue & Taxation
P.O. Box 248
Gretna, LA 70054
Gretna Location –
Jefferson Parish Government Building
200 Derbigny Street
Gretna, LA 70053
Harvey Location –
JPSO Administrative Building
1233 Westbank Expressway
Harvey, LA 70058
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm
Holidays Schedule: New Year’s Day, Martin Luther King, Jr. Day, Mardi Gras, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Veterans Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day, New Year’s Eve
- Jefferson Parish Sheriff’s Office
- Jefferson Parish
- Jefferson Parish Assessor’s Office
- LA Alcohol Beverage Control Board
- LA Department of Revenue
- LA Revenue & Taxation Revised Statutes
|Revenue & Taxation: LA Administrative Code, Title 61|
|Uniform Local Tax: LA Administrative Code, Title 72|
Forms & E-Services
Parish Sales & Use Tax Ordinances
Optional Exemptions, Exclusions, and Special Provisions
Manufacturing Equipment – The cost price of machinery and equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one (1) or more fixed locations within Jefferson Parish, the cost price shall be reduced by one hundred (100) percent beginning January 1, 2006. Please contact our office for the terms and conditions that may apply.
Commercial Fisherman – The sale of materials and supplies which qualify for an exclusion and exemption under R.S. 47:305.20 when sold to a Louisiana Commercial Fisherman who qualifies as such under applicable state law and who complies with certification procedures developed by the Jefferson Parish Sheriff as tax collector for Jefferson Parish shall be exempt from Jefferson Parish sales tax. Please contact our office for the terms and conditions that may apply.
Custom Computer Software – The sale of custom computer software is software that is specifically written for a particular customer or that adapts prewritten or “canned” software to the needs of a particular customer is exempt from Jefferson Parish sales tax. Please contact our office for the terms and conditions that may apply.
|Jefferson Parish Sales / Use Tax Exemptions and Exclusions|
|Jefferson Parish Occupational License Tax Exemptions and Special Provisions|
The Jefferson Parish Audit Section focuses on ensuring taxpayer compliance with local tax ordinances and the discovery of unreported or underreported tax revenues. Audits are assigned at random, upon review of taxpayer returns, and upon information received from other taxing jurisdictions (local, state, and federal). The Audit Section is located in Jefferson Parish Sheriff’s Office Administrative Building, 1233 Westbank Expressway, in Harvey and is open to the public from 8:00 am to 4:30 pm, Monday through Friday. Due to the nature of its activity, taxpayers are advised to schedule an appointment to discuss accounts currently under audit.