Sales Tax Information

Q: What is the sales tax rate?
A: See table below:

Effective January 1, 2007		LOCAL RATE	STATE RATE	TOTAL RATE
	City of Monroe	5.99%	4.00%	9.99%
	City of West Monroe	5.50%	4.00%	9.50%
	East Ouachita Parish	4.60%	4.00%	8.60%
	West Ouachita Parish	5.60%	4.00%	9.60%
	Town of Sterlington	5.50%	4.00%	9.50%
	Town of Richwood	5.50%	4.00%	9.50%

Q: How do I obtain local sales tax forms?

A: The sales/use tax forms can be mailed to you upon request by calling (318) 329-2220 or they can be picked up from our office located at City Hall Annex Building, 316 Breard Street, Monroe, LA.

Q: To what transactions is sales tax applied?

A: The sale of tangible personal property, the use, consumption, distribution, or storage for use or consumption of any tangible personal property, the lease or rental of any item or article of tangible personal property, the sales of certain services. All sales, use, consumption, distribution, storage for use or consumption, leases, and rentals of tangible personal property are taxable, unless an exemption or exclusion is provided by law for a particular transactions, only the particular transactions enumerated in the law are taxable.

Q: When are sales taxes due?

A: 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 work day to considered paid on time.

Q: What is the sales tax penalty and interest rate?

A: The delinquent penalty is 5% for each month or fraction thereof and increases by 5% on the 1st day of each month to a maximum of 25%. The interest is 1.25% per month or fraction thereof and increases by 1.25% on the 1st day of each month until paid.

Q: How do I remit the sales tax on a taxable purchase that I made which the vendor did not collect the tax?

A: If you are registered to collect and remit sales tax, the tax should be remitted directly to us by reporting the purchase amount on line 14 sales tax form.

Q: Are sales to churches and nonprofit organizations subject to sales tax?

A: Yes, sales to churches and nonprofit organizations are subject to sales tax unless they are specifically exempted by statute.

Q: If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?

A: Yes. If a return is not filed, an assessment will be billed for that period.

Q: What do I do to set up arrangements to pay an outstanding tax liability?

A: Installment arrangements are handled by the Director of Tax & Revenue or Sales Tax Auditors (318)329-2366.

Q: Do businesses with Internet sales have to collect local sales tax on their sales?

A: Internet sales are treated the same as catalog sales for sales tax purposes.