Are businesses engaged in sales via the internet or catalog required to collect Jefferson Parish sales 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

Show All Answers

1. What is the rate of Jefferson Parish sales/use tax?
2. What is the mailing address to submit sales/use tax returns?
3. Where can I file and pay in person Jefferson Parish sales/use tax returns?
4. Does Jefferson Parish allow online filing of local tax returns?
5. If I do not have any sales or purchases for a certain month, must I file a sales tax return?
6. When are sales taxes due and which date is used to determine if a return is paid on time?
7. Do I have to collect Jefferson Parish sales tax on labor?
8. Are non-profit organizations exempt from Jefferson Parish sales tax?
9. Are businesses engaged in sales via the internet or catalog required to collect Jefferson Parish sales tax?
10. Are the sales of services taxable?
11. Are there any exemptions from Jefferson Parish sales tax?
12. Does Jefferson Parish follow the revenue rulings issued by the Louisiana Department of Revenue (state)?
13. Does Jefferson Parish accept the Louisiana Department of Revenue (state) resale certificate as evidence of an exempt transaction?
14. To whom should technical tax questions be addressed?
15. As a dealer registered to collect and remit Jefferson Parish sales tax, am I allowed a credit or refund on advance local taxes that I pay on purchases for resale?
16. How do I request a refund or credit of Jefferson Parish sales/use tax paid?
17. What is use tax and how does it apply to my business?
18. What do I do if I owe taxes but am unable to pay by the due date?
19. What do I do to arrange to pay an outstanding sales/use/license tax liability?
20. How are taxpayers selected for audit?
21. How do I make changes (location, mailing address, trade name, etc.) to my account?
22. How do I close an account?