Contact Information
Physical Address:
123 E Madison Ave
Bastrop, LA 71220
Mailing Address:
Morehouse Sales & Use Tax Commission
P. O. Box 672
Bastrop, LA 71221-0672
Phone: (318) 283-5957
Fax: (318) 283-6183
Email: Milzokiya White, Administrator
Parish Rates
Effective 4/1/2025: **The rate table below includes the Local Rate increase for Mer Rouge– effective April 1, 2025.**
| Jurisdiction Name | Col | School Board | Police Jury | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 5.00% | 11.00% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 5.00% | 10.50% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | 2.50% | – | 0.50% | – | 6.00% | 5.00% | 11.00% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.50% | – | 0.50% | – | 6.00% | 5.00% | 11.00% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 5.00% | 10.50% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 5.00% | 9.00% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 5.00% | 8.50% |
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 | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 5.00% | 11.00% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 5.00% | 10.50% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 5.00% | 8.50% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.50% | – | 0.50% | – | 6.00% | 5.00% | 11.00% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 5.00% | 10.50% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 5.00% | 9.00% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 5.00% | 8.50% |
Effective 7/1/2024: **The rate table below includes the Local Rate increase for Bonita — effective July 1, 2024.**
**The rate table below includes the Local Rate decrease for Mer Rouge — effective July 1, 2024.**
| Jurisdiction Name | Col | School Board | Police Jury | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 4.45% | 10.45% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 4.45% | 9.95% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 4.45% | 7.95% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.50% | – | 0.50% | – | 6.00% | 4.45% | 10.45% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.45% | 9.95% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 4.45% | 8.45% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 4.45% | 7.95% |
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 | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 4.45% | 10.45% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 4.45% | 9.95% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.45% | 9.95% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.45% | 9.95% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.45% | 9.95% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 4.45% | 8.45% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 4.45% | 7.95% |
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 | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Combined Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 5.00% | 11.00% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 5.00% | 10.50% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 5.00% | 10.50% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 5.00% | 10.50% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 5.00% | 10.50% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 5.00% | 9.00% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 5.00% | 8.50% |
Effective 7/1/2011:
| Jurisdiction Name | Col | School Board | Police Jury | Sheriff | City Town | Bastrop Dist #1 | Police Jury Dist #1 | Sub- district #1 | Comb. Local Rate | State Rate | Total Rate |
|---|---|---|---|---|---|---|---|---|---|---|---|
| Bastrop (Incl District #1) | A | 2.00% | 0.50% | 0.50% | 2.50% | 0.50% | – | – | 6.00% | 4.00% | 10.00% |
| Bastrop (Excl Dist #1) | B | 2.00% | 0.50% | 0.50% | 2.50% | – | – | – | 5.50% | 4.00% | 9.50% |
| Mer Rouge | C | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.00% | 9.50% |
| Bonita | D | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.00% | 9.50% |
| Collinston | E | 2.00% | 0.50% | 0.50% | 2.00% | – | 0.50% | – | 5.50% | 4.00% | 9.50% |
| Rural | F | 2.00% | 0.50% | 0.50% | – | – | – | 1.00% | 4.00% | 4.00% | 8.00% |
| Oak Ridge | G | 2.00% | 0.50% | 0.50% | – | – | 0.50% | – | 3.50% | 4.00% | 7.50% |
Office Hours & Holidays
Normal Business Hours: Monday through Friday, 7:00 AM – 4:00 PM
Holidays: New Year’s Eve, New Year’s Day, Martin Luther King’s Day, President’s Day, Good Friday, Memorial Day, Juneteenth, Independence Day, Labor Day, President’s Day (every 4 years) Veteran’s Day, Thanksgiving Day and the day after Thanksgiving, Christmas Eve and Christmas Day
Notices
Reinstatement of Vendor’s Compensation Rate: Effective 7/1/2025
Morehouse Sales & Use Tax Commission re-instates the prior approved vendor’s compensation rate of 1.1%, effective 7/1/2025.
Morehouse Parish Sales Tax Rate Increase: Effective 4/1/2025
The LOCAL Sales & Use Tax Rate on the Morehouse Parish Sales & Use Tax Return will reflect the new rate of six percent (6%) percent in Column C for the Village of Mer Rouge.
Important Notices: Effective 1/1/2025
EFFECTIVE JANUARY 1, 2025: Due to the 2024 Third Extraordinary Session of Louisiana Legislature, changes have been made that may affect your business activities. These changes will be applicable to taxable periods beginning on and after January 1, 2025.
Act No. 11 requires the following changes to the local sales & tax returns:
1. All parishes will be required to capture the sales amounts for prescription drugs and manufacturing equipment on their return per the language in La R.S. 47:35 (G): “Before January 1, 2025, the single or central sales tax collector for each parish shall modify returns for reporting and remitting local sales and use tax to include the following:
- (a) A separate line item for the sales of prescription drugs
- (b) A separate line item for the sales of manufacturing machinery and equipment
2. Revised Statutes 47:337.18(A)(3), 47:337.2(B)(3)€ and 47:337.23 (C)(1)(a)(ii) which authorized vendor’s compensation at the local level have been repealed.
Morehouse Parish Sales Tax Rate Decrease: Effective 7/1/2024
Local Sales tax rate for Column C (Mer Rouge) decreased by 2.00%. The old rate was 5.50%. The new rate is 3.50%.
Morehouse Parish Sales Tax Rate Increase: Effective 7/1/2024
Local sales tax rate for Column D (Bonita) has a sales tax rate of 6.00%.
Morehouse Parish Sales Tax Rate Increase: Effective 7/1/2011
Sales tax rate for Column F (Rural) has increased by 1.00%. The old rate was 3.00%. The new rate is 4.00%.
Morehouse Parish New Sales Tax District: Effective 1/1/2011
Column G (Oak Ridge) has a sales tax rate of 3.50%.
Forms
| Sales and Use Tax Report (Effective 4/1/2025) |  |
| Sales and Use Tax Report (Effective 1/1/2025) | |
| Sales and Use Tax Report (Effective 7/1/2024) | |
| Sales and Use Tax Report (Effective 1/1/2023) | |
| Sales and Use Tax Report (Effective 11/10/2020) | |
| Sales and Use Tax Report (Effective 6/1/2020) | |
| Sales and Use Tax Report (Effective 7/1/2011) | |
| Sales and Use Tax Report (Effective 1/1/2011 through 6/30/2011) | |
| Sales and Use 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
| Contract Audit Firm Name | First Year Contracted |
| Broussard Partners & Associates | 2011 |
| Revenue Recovery Group | 1992 |
| Thomas Driskell & Associates | 2005 |
