Sales & Use Tax Department

ABOUT THE ST. JAMES PARISH SCHOOL BOARD

SALES & USE TAX DEPARTMENT

 

Established in 1965, the St. James Parish School Board Sales & Use Tax Department administers and enforces the collection of all local sales and use taxes, penalties, interest and any other charges that may be due under the provisions of the ordinances for the School Board, Parish Council, Town of Gramercy and the Town of Lutcher. Additionally, the department collects the Hotel / Motel Occupancy Tax on behalf of the River Parishes Tourist Commission in St. James Parish.

 

·       The administration, collection and enforcement of local sales and use taxes is governed by the Louisiana Revised Statutes Sections 47:301 (Definitions), 47:305 (Exemptions) and 47:337 (Uniform Local Sales Tax Code); 47:1508 (Confidentiality of Taxpayer Records) and is interpreted further under the Louisiana Administrative Code Title 61 (Revenue & Taxation) and Title 72 (Uniform Local Sales Tax).

 

·       The local ordinances of the St. James Parish Council, School Board, Town of Gramercy and Town of Lutcher sets the tax rates, vendor’s compensation and any special exemptions or exclusions passed by these bodies.

 

·       The St. James Parish School Board is the central collection agency for all sales and use taxes levied in St. James Parish in accordance with LA RS 47:337.13 (Collection of Sales & Use Taxes by Political Subdivisions) and Local Services Law (Part VII, Chapter 2, Title 33 of the Louisiana Revised Statutes of 1950). 

 

TAX RATES EFFECTIVE JULY 1, 2018

 

  Area

Tax Report
Columns

St. James Parish

Sales & Use Tax Rate

Effective 7/1/2018

Vendor Comp.

Rate (Line 19)

St James Parish School. Bd. & Council

(Unincorporated St. James Parish)

A

3.50%

1.50%

St James Parish School. Bd. & Council
within corporate limits of the Town of Gramercy

B

4.00%

1.50%

St James Parish School. Bd. & Council
within corporate limits of the Town of Lutcher

C

4.50%

1.50%

 

  Area

Tax Report
Columns

St. James Parish

Occupancy Tax Rate

Effective Since 1/1/2004

Vendor Comp.

Rate (Line 19)

River Parishes Tourist Commission

(Hotel Motel Occupancy Tax Only)

H

2.00%

1.50%

 

 

The St. James Parish School Board Sales & Use Tax Department is a member of the Louisiana Association of Tax Administrators (LATA).  The Association meets on a quarterly basis and is comprised of tax professionals from both the public and private sector who seek to promote the effective and fair administration of local taxes.  Please visit the website and the St. James Parish page by clicking the LATA icon below:

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DEPARTMENT CONTACT INFORMATION

 

MAILING ADDRESS:

St. James Parish School Board

Sales & Use Tax Department

P.O. Box 368

Lutcher, LA 70071

 

PHYSICAL ADDRESS:

1876 W. Main St.

Lutcher, LA 70071

(St. James Parish School Board Central Office / Next to Lutcher High School)

 

OFFICE HOURS:

8:00 AM – 4:00 PM Monday through Friday (August through May)

7:30 AM – 4:45 PM Monday through Thursday (June and July Only); Closed on Fridays

 

PHONE NUMBER: (225) 258-4500 extension 4551

 

FAX NUMBER: (225) 258-8105

 

GENERAL DEPARTMENT EMAIL: salestax@stjames.k12.la.us


INSTRUCTIONS FOR REGISTRATION

 

Businesses may register with our department online, by fax, or by regular U.S. Postal mail.  Once we have received and approved the application, we will send a registration certificate to the requested mailing address.  Please be sure to complete the forms in their entirety.  Failure to complete all applicable lines will delay in the processing of the application, the assigning of a St. James Parish tax identification number, and the issuance of the registration certificate.

In conjunction with the Louisiana Department of Revenue, we are proud to announce that we have ONLINE REGISTRATION AVAILABLE.  With a click of the mouse, not only can you register with St. James Parish, you can register with the Louisiana Department of Revenue and all Parishes that have Internet availability.  Just click on the Parish E-File icon below and get started!

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ONLINE FILING AND PAYMENT OF SALES & USE TAXES

 

The St. James Parish School Board Sales & Use Tax Department has online filing capabilities with Parish E-file and Sales Tax Online.  Just click on one of the icons below to get started.

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If you have any questions, please do not hesitate to contact our office at (225)258-4550 extension 4551.  For technical service and advice, please contact the online filing service providers directly.  Their contact information is located on their respective websites.