Frequently Asked Questions

• Teaches citizens techniques to reduce the risk of being victimized at home and in public
• Trains citizens on the importance of recognizing suspicious activities and how to report them
• Teaches participants how to make their homes more secure and properly ID their property
• Allows neighbors to get to know each other and their routines so that any out of place activity can be reported and investigated

• It instills a greater sense of security and well-being, and reduces the fear of crime in your community.
• It brings Law Enforcement and the community together as a team.

• 50% of your block, both sides of the street, corner-to-corner.
• A printed list of names, address and phone numbers (home and work) of everyone who wants to be in the group.
• Call the Crime Prevention Office at 504-376-2401 and let us know your list is ready. We don't want to send this through the mail.

The following local sales tax rates apply in Jefferson Parish:

• 4.75% on the sale of general merchandise and certain services
• 3.50% on the sale of food items purchased for preparation and consumption in the home
• 3.50% on the sale of prescription drugs and medical devices prescribed by a physician
• 3.75% on the furnishing of sleeping rooms, cottages, or cabins
• 2.0% (in addition to the 4.75% sales tax listed above) on the sale of general merchandise and certain services originating within the New Orleans Airport Sales Tax District.
• 2.0% on the sale of general merchandise and certain services in the North 1300 Block Veterans Boulevard Economic Development District located in the City of Kenner
• 0.8% on the sale of general merchandise, certain services, food and prescription drugs in the corporate limits of the City of Harahan 

  
  

You may file and remit in person at the Jefferson Parish General Government Building located at:
200 Derbigny St.
Suite 1200
Gretna, LA 70053

Yes, taxpayers may file and pay sales/use tax returns, occupational license tax renewals, and property taxes online. Online filing is a safe, secure, and easy way to file tax returns. There is no charge to file online.

The due date for all registered filers is the 1st of the month following the close of the calendar month of the reporting period. A return is considered delinquent after the 20th of the month following the close of the reporting period. If the 20th falls on a weekend or holiday, the return can be filed on the next business day and would become delinquent the first day thereafter. The U.S. postmark is used to determine if a return is filed on time.

Under certain circumstances, labor charges are taxable.  Labor to fabricate or repair moveable property is taxable while labor to construct or repair immoveable or real property is not subject to Jefferson Parish sales tax.  Separately billed labor charges for the installation of tangible personal property are exempt. It is important to note that if a component part of immovable property is removed from the premises of the customer for repair, the property is deemed movable and treated as the repair of movable property.  If the item is detached from the immoveable and repaired on the customer's immediate property, it is not considered separated from the immoveable and the repair would not be subject to tax.

All vendors, both in-state and out-of-state, utilizing the internet or catalogs in their retail sales activity are required to collect Jefferson Parish sales tax if the business has NEXUS, whether directly or through an agent, representative, or affiliate, the sale is subject to Jefferson Parish sales tax. Nexus includes, but is not limited to any of the following activities:

• Registering to do business with the Louisiana Secretary of State
• Having an office or business establishment located in Louisiana
• Making deliveries in Louisiana other than by common carrier
• Making deliveries in Louisiana by common carrier when the merchandise is FOB destination
• Having salesmen physically enter Louisiana to conduct business or engage in business activities
• Performing taxable services in Louisiana
• Owning or leasing real property in Louisiana
• Having a store or other sales facility physically located in Louisiana
• Collecting sales taxes imposed by either the State of Louisiana or any Louisiana local taxing entity

Yes, the sales of certain services are taxable. Please be advised that services are taxable if performed in Jefferson Parish and subsequently delivered outside the jurisdiction.

Yes, Jefferson Parish and the State of Louisiana exempt certain transactions from sales/use tax. Major exemptions include:

• Sales of gasoline, steam, water (not including mineral water or carbonated water or any water put in bottles), electric power, newspapers, fertilizers, and natural gas
• Purchases by state and local governments
• Purchases of motor vehicles for lease or rental
• Purchases made with WIC vouchers or food stamps
• Isolated or occasional sales of tangible personal property by a person not engaged in such business. Such isolated or occasional sales shall not apply to the sale of vehicles

Please consult the table of Jefferson Parish Sales/Use Tax Exemptions and Exclusions at the following link for specifics. Jefferson Parish sales tax is charged to those who are determined to be end users of tangible personal property. Those persons claiming an exemption from Jefferson Parish sales tax must provide a valid exemption certificate to support their claim. If you doubt the validity of the exemption certificate presented by a customer, please call the Bureau of Revenue and Taxation at 504-363-5550.

Please submit questions to the Director of the Sales Tax Division at 504-363-5633 or via email. Although our policy is to respond as quickly as possible, please be aware that your particular question or circumstance may require a review of local ordinances, state statutes, or legal decisions to insure a correct response.

Prepare an amended return for the applicable period(s). Complete an Application for Refund of Taxes Paid form. Documentation supporting the refund claim must be included with the request.

• Purchases from out-of-parish vendors or out-of-state vendors
• Items purchased for resale taken from inventory for use by the business. Report purchases of this nature on line 14 of the Jefferson Parish sales tax return

• Not charging tax or incorrectly charging tax
• Not accruing tax
• Improper use of exemption certificates
• Collecting and not remitting tax
• Industry non-compliance problem
• Tips from individuals
• Not registered for sales tax and/or occupational license tax

• Location: A zoning clearance issued by the Department of Inspection and Code Enforcement, and if food items are sold, a clearance issued by the Jefferson Parish Health Department.
• Trade name: Complete an affidavit the record trade name and record same with the Jefferson Parish Clerk of Court.
• Ownership: The new owner(s) must apply as a new business.

You must submit your change of address, in writing, to the address below: Jefferson Parish Assessor's Office General Government Building 200 Derbigny St. Suite 1100 Gretna, LA 70053

You must submit your change of address, in writing, to the address below: Jefferson Parish Assessor's Office, General Government Building, 200 Derbigny St. Suite 1100, Gretna, LA 70053

No, the Sheriff’s Office does not sell property for non-payment of property taxes. However, the sheriff does conduct tax sales/auctions, which after several years, could result in the transfer of ownership.

• If a corporation, corporation must be in good standing with the LA Secretary of State.
• A zoning clearance issued by the Jefferson Parish Department of Inspection and Code Enforcement.
• If the name of the business does not include your full legal name or the name of your corporation, a receipt indicating that the trade name of the business has been recorded with the Jefferson Parish Clerk of Court. The Clerk of Court requires a notarized affidavit and imposes a fee to record a trade name.
• If business activity includes the sale of food or beverages, the original Plans Review receipt issued by the Jefferson Parish Health Unit.
• The minimum occupational license tax due is $50 and is reduced to $25 for anyone beginning business after June 30. Remittance should be made payable to Joseph P. Lopinto, III, Sheriff and Tax Collector.

Yes.  Please consult the table of Jefferson Parish Occupational License Tax Exemptions and Special Provisions at the following link for specifics.

Applications and Instructions may be obtained online at the following link.   

All changes require the submission of an updated application. In addition to an updated application, the following changes to accounts located within the unincorporated area of Jefferson Parish must be accompanied by:

• Location: A zoning clearance issued by the Regulatory Department, and if food items are sold, a clearance issued by the Jefferson Parish Planning Department.
• Trade Name: The new trade name must be recorded with the Clerk of Court.
• Ownership: The occupational license tax is not transferable. The new owner(s) must apply as a new business.

If your business is located within the municipal boundaries of the City of Harahan, you are required to collect Harahan sales tax on sales of goods and merchandise made from your location, including the sale of services provided within the municipal boundaries of the City of Harahan, in addition to other local sales taxes.   

If your business is not located within the municipal boundaries of the City of Harahan, you need not collect Harahan sales tax on sales of goods and merchandise made from your location.  However, if you deliver goods and merchandise to locations within the municipal boundaries of the City of Harahan, you would be required to collect the Harahan sales tax in addition to other local sales taxes.  

You must report the sales within the municipal boundaries of the City of Harahan separately from sales and services made outside the municipal boundaries of the City of Harahan.

As a contractor, you would be required to accrue and remit Harahan sales tax on items ordered specifically for use or consumption within the municipal boundaries of the City of Harahan if such tax is not charged at the time of purchase.    Construction contracts executed prior to and within ninety (90) days of the effective date of this levy, July 1, 2022, would not be subject to the Harahan sales tax.  Please see LA R.S. 47:305.11 for additional information.

Revised sales tax forms, paper and electronic, will be available for reporting July 2022 sales activity, due August 20, 2022, that will include a column for reporting any sales of goods and merchandise into, and sales of services provided within, the municipal boundaries of the City of Harahan separate from all other local sales taxes.

You cannot rely solely on the zip code to determine when to charge Harahan sales tax.   The 70123 zip code is shared by the Elmwood and River Ridge communities as well as the City of Harahan. The U.S. Post Office actually assigns the 701 zip prefix as New Orleans although the 70123 zip code is completely within Jefferson Parish.  Many in the Elmwood area refer to their location as Harahan even though their location is not within the municipality of Harahan.  The Harahan sales tax is applicable only on sales of goods and merchandise originating in, including the sale of services provided within, the municipal boundaries of the City of Harahan and is in addition to other local sales taxes.  

To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.  Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

We do not have a map of the municipal boundaries of the City of Harahan.   To assist taxpayers and dealers, the Louisiana Uniform Local Sales Tax Board has developed a Sales Tax Lookup Tool.  The Lookup Tool is designed to provide domicile information including applicable state and local sales tax rates, optional exemptions, etc. for a particular municipal address or coordinates by Geocode and can be accessed by a single address lookup, bulk lookup or API link.   Please visit www.lulstb.com for access to the Sales Tax Lookup Tool and additional information.  

The Harahan sales tax does apply to the sale of certain services including the furnishing of sleeping rooms, cottages or cabins by hotels as stated in LA R.S. 47:301(14).  LA R.S. 47:301(6)(a)-(c) defines "hotel" as any establishment or person engaged in the business of furnishing sleeping rooms, cottages, or cabins to transient guests, where such establishment consists of sleeping rooms, cottages, or cabins at any of the following:

1. A single business location.
2. A residential location, including but not limited to a house, apartment, condominium, camp, cabin, or other building structure used as a residence.
3. For purposes of this Chapter, hotel shall not mean or include any establishment or person leasing apartments or single family dwelling on a month-to-month basis.

Harahan sales tax does apply to food for home consumption and prescription drugs as defined LA R.S. 47:305(C)(1)(a) and 47:305.2

The City of Harahan did not adopt any optional exemptions or exclusions.