How do I open a new account?
How do I close an account?
How do I apply for a refund or credit?
How do I know what exemptions apply to local sales and use taxes?
To whom should technical tax questions be addressed?
How do I obtain a local resale exemption certificate?
Do the local tax collectors accept the Louisiana Department of Revenue’s (state) resale certificate as evidence of an exempt transaction?
Do the local tax collectors follow the Louisiana Department of Revenue’s (state) revenue rulings?
Do the local tax collectors follow the LATA’s revenue ruling on tax on the storage of tangible personal property?
Do the local tax collectors follow the LATA’s revenue ruling on the local sales tax reporting date (postmark rule)?
Do all parishes utilize contract audit firms to conduct audits on their behalf?
What should I do if I receive a letter or other correspondence from the contract auditor?
How do I open a new account?
You can open a new account online on ParishE-File by completing the taxpayer application and submitting it to the local tax collector’s office(s) where you will be doing business. You may also Print the Registration Application here, contact the local tax collector’s office to obtain an application, or visit their office. You should plan to open the account prior to doing business in the parish. If you have a physical location you may also need an occupational license with the taxing authority (parish/city) where your business is located. ^ Back to Top
How do I close an account?
You should submit your request to close your business to the local tax collector in writing giving the account number, business name, address and date of closure and return your registration certificate to the tax collector. You should also return your licenses (occupational license, alcohol beverage license, chain store license, etc.) to the taxing authority (parish/city) that issued the license. ^ Back to Top
How do I apply for a refund or credit?
You should complete a Claim for Refund of Taxes Paid and submit it to the local tax collector along with your supporting documentation. The interest on your refund will not begin until all supporting documents have been submitted to the local tax collector. The request may not be considered “received” by the local tax collector until your documentation has been provided. If you are applying for a bad debt refund, you should provide a copy of the documentation you received from the Louisiana Department of Revenue along with your request. ^ Back to Top
How do I know what exemptions apply to local sales and use taxes?
Exemptions that apply to all local sales and use taxes are found in Louisiana Revised Statute 47:337.9. The exemptions that are optional to local sales and use taxes are listed in Louisiana Revised Statute 47:337.10. This means that the local taxing authority must pass a resolution in order for the optional exemption to apply. Each local taxing authority (parish, school board, law enforcement, city, etc) in the parish must pass the resolution in order for it to apply to its portion of the combined local taxes in the parish. Otherwise it will only be partially exempt at the local level. Exemptions that may apply to local sales and use taxes that are found outside the sales and use tax statutes are listed in 47:337.11. You must contact the local tax collectors individually to determine if the exemptions found in 47:337.10 and 47:337.11 apply. ^ Back to Top
To whom should technical tax questions be addressed?
If the question is specific to a particular parish, you should address your questions directly to the local tax collector of that parish. If it is a general question, you may address the question to the Executive Director of LATA and they will forward the question to several local tax collectors or the LATA Legislative Committee for an answer. ^ Back to Top
What is the expected turnaround time to receive an answer on technical questions?
Generally, you may expect an answer within 2 weeks if it is a relatively simple question. More complex questions that require research may take up to 30 days or longer. ^ Back to Top
How do I obtain a local resale exemption certificate?
You should contact the local tax collector’s office where you are registered to do business to obtain a resale certificate. Some local tax collectors require you to complete an application prior to issuing a resale certificate. Please remember that the certificate is only to be used to purchase tangible personal property (movables) that you plan to resale to your customers or tangible personal property that is further processed (manufacturing) into another item of tangible personal property. ^ Back to Top
Do the local tax collectors accept the Louisiana Department of Revenue’s (state) resale certificate as evidence of an exempt transaction?
Act 438 of 2012 amends R.S. 47:301(10)(a)(ii) to require a local collector to accept a resale certificate issued by the Department of Revenue, provided the taxpayer includes the parish of its principal place of business and local sales tax account number on the state certificate. However, in the case of an intra-parish transaction from dealer to dealer, the collector may require that the local exemption certificate be used in lieu of the state certificate. ^ Back to Top
Do the local tax collectors follow the Louisiana Department of Revenue’s (state) revenue rulings?
Most local tax collectors do follow the state’s revenue rulings when they apply to local taxes. However, you should contact the local tax collector if you have questions regarding a particular issue. ^ Back to Top
Do the local tax collectors follow the LATA’s revenue ruling on tax on the storage of tangible personal property?
Most local tax collectors do follow the LATA’s revenue ruling on this issue. However, you should contact the local tax collector if you have questions on this particular issue. ^ Back to Top
Do the local tax collectors follow the LATA’s revenue ruling on the local sales tax reporting date (postmark rule)?
Most local tax collectors do follow the LATA’s revenue ruling on the local sales tax reporting date unless there is an ordinance that conflicts with the ruling. You should contact the local tax collector if you have questions on this particular issue. ^ Back to Top
Do all parishes utilize contract audit firms to conduct audits on their behalf?
No. Many local tax collectors do not have on-staff auditors so they utilize contract auditor firms. Even local tax collectors that have on-staff auditors utilize the services of contract audit firms. Contract auditors are able to audit on behalf of several parishes at a time thereby reducing audit costs for the local taxing authorities and minimizing inconvenience to the taxpayer. ^ Back to Top
What should I do if I receive a letter or other correspondence from the contract auditor?
If the correspondence is directly related to a request for information/documentation, scheduling, etc., you should respond to the contract audit firm. A notice of audit engagement, proposed assessment or final assessment should come directly from the local tax collector. Should you receive one of these letters, you should contact the local tax collector. ^ Back to Top
