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%
Contact Information
Physical Address: 410 Willis Street Oak Grove, LA 71263
Mailing Address: 410 Willis Street Oak Grove, LA 71263
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).
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.
Clippers, cultivators, discs, plows and spreaders.
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.
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
Notices
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.
Forms
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)
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
Please contact the parish for information regarding auditors.
Holidays: New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Memorial Day, Independence Day, Labor Day, Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day
Notices
Effective January 1, 2014
An increase of .33% Sales and Use Tax will be levied on all jurisdictions with the exception of Column C – Within the Town of Franklinton. This increase will continue for the next ten years. The additional revenues will be used to support our Parish Criminal Justice System.
Forms
Sales and Use Tax Report (Effective 1/1/2023)
Sales and Use Tax Report (Effective 1/1/2014)
Sales and Use Tax Report (Effective through 12/31/2013)
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.
Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm, Closed for Lunch from 12 pm – 1 pm Summer Schedule 2010: Monday through Thursday, 7:30 am – 3:00 pm, Closed 11:30 am – 12:00 pm for lunch, Closed on Fridays
Holidays (subject to change each year): New Year’s Eve, New Year’s Day, Martin Luther King Day, President’s Day, Good Friday (Easter), Mardi Gras (Monday & Tuesday), Memorial Day, Independence Day, Labor Day, Veteran’s Day, Election Day, Thanksgiving Week, Christmas Eve, Christmas Day
Notices
Vernon Parish Sales Tax Rate Increase: Effective 1/1/2012 Sales tax rate for Column D (Town of Rosepine) has increased by 0.50%. The old rate was 5.00%. The new rate is 5.50%.
Forms
Sales and Use Tax Report (Effective 01/01/2023)
Instructions for Sales and Use Tax Report (Effective 01/01/2023)
Hotel/Motel/Tourism Form (Effective 4/1/2022)
Sales and Use Tax Report (Effective 05/01/2021)
Instructions for Sales and Use Tax Report (Effective 05/01/2012)
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.
