Jefferson Parish

LATA Member

Parish-Wide Sales/Use Tax Rates Parish Council School Board Law Enforcement District Combined 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 Taxes Parish Council
Occupancy Tax – Eastbank (2) 3.00%
Occupancy Tax – Westbank (3) 2.00%

Specialty Taxes City 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: General Inquiries

Gregory A. Ruppert, Director
Bureau of Revenue and Taxation
ruppert_ga@jpso.com

Jeanine Theriot, MA, CTE
Audit Manager
theriot_jp@jpso.com
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 and e-Services
Forms
INFORMATIONAL BROCHURES
Introduction to Local Taxes
Notice of Routine Examination
APPLICATIONS
Sales / Use / Occupational License General Application
Manufacturer’s Certificate Instructions
Sales From Temporary Stands or Vehicles
Special Event Application
ALCOHOLIC BEVERAGE PERMIT APPLICATION
Retail Alcoholic Beverage Permit Application Instructions
Schedule “A”
SALES / USE TAX FORMS
Food / Prescription Drugs Instructions
General Sales / Use Instructions
Hotel / Motel Instructions
SPECIALTY TAX RETURNS
Airport Instructions
Occupancy Tax Eastbank Instructions
Occupancy Tax Westbank Instructions
OTHER FORMS
Affidavit to Record Trade Name
Business Closing
Power of Attorney
Request for Refund
Request for Waiver of Penalties
Voluntary Disclosure Agreement
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