Jefferson Parish

LATA Member

Parish-Wide Sales/Use Tax RatesParish CouncilSchool BoardLaw Enforcement DistrictCombined Local Rate
General Sales 2.50% 2.00% 0.25% 4.75%
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 TaxesParish Council
Occupancy Tax – Eastbank (2) 3.00%
Occupancy Tax – Westbank (3) 2.00%

 

Specialty TaxesCity of Kenner
Airport Distrct (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.
 
Contact Information
 
MAILING ADDRESS Bureau of Revenue & Taxation P.O. Box 248 Gretna, LA 70054 OFFICE LOCATIONS    Gretna Location    Jefferson Parish Government Building    200 Derbigny Street    Suite 1200    Gretna, LA 70053    Telephone: 504.363.5637    Facsimile: 504.363.5644    Harvey Location    JPSO Administrative Building    1233 Westbank Expressway    Rm. 423    Harvey, LA 70058    Telephone: 504.376.2459    Facsimile: 504.376.2469 Email: This email address is being protected from spambots. You need JavaScript enabled to view it. Jeanine Theriot, MA, CTE Director Bureau of Revenue and Taxation This email address is being protected from spambots. You need JavaScript enabled to view it.
 
 
Office Hours & Holidays
 
Normal Business Hours: Monday through Friday, 8:00 am to 4:30 pm Holidays Schedule for 2015 New Year's Day, Martin Luther King Day, Mardi Gras (Feb. 17th), Good Friday (Easter), Memorial Day, Independence Day, Labor Day, All Saints Day (observed Nov. 2nd), Veterans Day (observed Nov.11th), Thanksgiving, Day after Thanksgiving, Christmas Eve, Christmas Day, New Year’s Eve
 
 
Notices
 
TBD
 
 
Links
Forms & E-Services
 
Parish Sales & Use Tax Ordinances
Optional Exemptions, Exclusions, and Special Provisions
 
OPTIONAL EXEMPTIONS 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 LSA-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

 

Audit Information
 
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 8:30 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.
 
 
Frequently Asked Questions

Tax Bureau - Frequently Asked Questions