Frequently Asked Questions
(Click on Question to view Answer)
1. What is the Sales Tax rate?
2. How do I obtain local sales tax forms?
5. How do I file an amended return?
6. How can I become a "quarterly" filer?
7. How do I request a refund of taxes paid?
8. How is a taxpayer selected for an audit?
9. Is a vendor required to give you a receipt for your purchase?
10. If I donate my car to my daughter, will she owe taxes on it?
11. If I buy a boat from my neighbor, will I owe tax?
Answers:
1. What is the Sales Tax rate? (to top)
Rates Effective as of April 1, 2005
Taxing Body School District 6 Parish Tax City/Town Tax State Tax Total Cotton Valley 3% 1% 4% 8% Cullen 3% 2 1/2% 4% 9 1/2% Dixie Inn 1/2% 3% 2% 4% 9 1/2% Minden 1/2% 3% 2% 4% 9 1/2% Sarepta 3% 1% 4% 8% Sibley 3% 2% 4% 9% Springhill 3% 2 1/2% 4% 9 1/2% Outside City Limits & District 6 3% 4% 7% Outside City / Inside District 6 1/2% 3% 4% 7 1/2% Total parish rate includes Webster Parish School Board tax 2% / Police Jury 1/2% / Law Enforcement District 1/2% 2. How do I obtain local sales tax forms? (to top)
A Sales and Use Tax Report can be mailed to you upon request by calling (318) 377-8948 or they may be picked up from our office located at 1128 Homer Rd., Minden, LA.
You may also download one online. Many other forms are also available online by accessing the "Downloads" section of our Web site.3. When are sales taxes due? (to top)
The due date for all registered filers is the 1st of the month in which the tax is due. A return is considered delinquent after the 20th of the same month. If the 20th falls on a weekend or holiday, the return must be postmarked by the next workday to be considered paid on time.
4. What is use tax? (to top)
Use tax is complimentary to sales tax. When items are purchased locally, sales tax is often charged with each transaction. Purchases of similar items from out of town or out of state concerns generally do not include taxes and the use tax would be due on the purchase price. Other examples of transactions, which require the purchaser to report use taxes, are those where purchases are made through catalogs or over the Internet.
5. How do I file an amended return? (to top)
If you have a copy of the original return that was submitted to the Webster Parish Sales & Use Tax Commission, make the corrections on that copy and resubmit it to the Webster Parish Sales & Use Tax Commission, P.O. Box 357, Minden, LA 71058.
If the amended return requires additional payment, please remit payment with the amended form. If the amended return results in a refund, please refer to the Refund Application Instructions.6. How can I become a "quarterly" filer? (to top)
Dealers whose sales tax liabilities average less than $30 per month after filing 12 returns may apply to file on a quarterly basis. If you average more than $30 per month, you will be required to file on a "monthly" basis.
7. How do I request a refund of taxes paid? (to top)
Please refer to the Refund Application Instructions for questions concerning refund requests.
8. How is a taxpayer selected for an audit? (to top)
The taxpayer is selected for an audit based on one or more of the following reasons:
Not charging tax or incorrectly charging tax
Not accruing tax
Improper use of exemption certificate
Collecting and not remitting tax
Industry non-compliance problem
Volume of business in the parish
Tips from individuals
Not registered for sales tax
9. Is a vendor required to give you a receipt for your purchase? (to top)
The law requires each and every retail dealer of goods and/or services to issue the purchaser a receipt noting a transaction that has occurred. Often times this is done in the form of a cash register receipt, which reflects the name of the business, the item(s) or services purchased along with a breakdown of prices and separately stated taxes. These receipts are important for both parties as they are used either for tracking sales within the particular business concern or may be used for refund purposes by the purchaser. Persons who do not receive a receipt from the business they have purchased articles and/or services should contact the sales tax office for possible investigation.
10. If I donate my car to my daughter, will she owe taxes on it? (to top)
Donations of motor vehicles to family members are customarily not subject to sales or use tax. However, other fees associated with the transfer of title from one owner to another will typically apply. The Office of Motor Vehicles generally requires a duly notarized Act of Donation presented at the time of transfer in order to validate the intent of both parties. Please contact the Office of Motor Vehicles for further information. The local number is (318) 371-3003.
11. If I buy a boat from my neighbor, will I owe tax? (to top)
This type of transaction -- one occurring between individuals who do not hold themselves out as being in the business of selling such property -- is typically viewed as a casual or isolated sale and not subject to tax. However, if the transaction involves a trailer, then sales or use taxes will be due at the time the title is transferred at the Office of Motor Vehicles. The tax will be based upon the value of the trailer only. Although the sale of a boat between individuals is usually not subject to tax for the reason earlier stated, the buyer will be unable to secure a hull number from the Louisiana Department of Wildlife and Fisheries until evidence is provided that all taxes have been satisfied. The Department of Wildlife and Fisheries provides a form that must be taken to the Louisiana Department of Revenue and our office for their signatures, which will reflect whether taxes have been paid or no taxes were due.
12. If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return? (to top)
Yes. A return is required to be filed even though you have no sales with the jurisdiction. Please indicate on the return the number "0" in the appropriate columns. The only exception is if you are an occasional filer, you are only required to file a return when you have a tax liability in Webster Parish.