Louisiana – Vendor’s Compensation and Sales Tax Return Changes

SALT Report 2863 – The Louisiana Department of Revenue issued a reminder that effective July 1, 2013, the vendor’s compensation rate has been reduced to .935%.  The new rate should be claimed on the July sales tax return, which is due on August 20, 2013.

The vendor’s compensation may only be taken on returns that are timely filed and paid and should be reported as follows:

  • Line 10 of the Louisiana Sales Tax Return – Form R-1029
  • Line 13A of the Louisiana Hotel/Motel Sales Tax Return.  This applies to the Statewide Hotel/Motel sales tax returns, with the exception of Orleans and Jefferson parishes
  • Line 11A of Column A and D of the Louisiana Stadium and Exhibition District and Ernest N. Morial Exhibition Hall Authority Hotel/Motel Sales Tax Return

In addition, the following changes have been made to the general sales tax form R-1029:

  • Deductions for sales to loggers and paper and wood manufacturers must now be reported on Line 22 – Sales/purchases/leases/rentals of manufacturing machinery or equipment, rather than Line 23.
  • Deductions for sales of gasoline, diesel, and motor fuel must be reported on Line 23; however, sales of these items for resale must be reported on Line 31.

For Further Information

Louisiana Department of Revenue – Tax Topics