Sales, Use & Occupancy Taxes

Sales / Use

The Parish of Lafourche, the Lafourche Parish School District, and other political taxing subdivisions of Lafourche Parish levy local sales/use taxes. Sales/use taxes must be remitted by businesses on or before the 20 day following the close of each reporting period. Transactions subject to sales/use tax include:

  • The retail 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 furnishing of rooms by hotels, motels and tourist camps, and
  • The sale of certain services, including, but not limited to, sales of admission to places of amusement, athletic, and recreational events or the privilege of access to amusement, entertainment, athletic or recreational facilities, the furnishing of printing or overprinting, storage or parking privileges, cold storage space, laundry cleaning, pressing and dyeing services, and repairs to tangible personal property.

A person who purchases, imports, or receives property and services subject to tax or who is the lessee or renter of tangible personal property, on which vendors did not collect the proper sales taxes, is liable for the payment of taxes directly to the Bureau of Revenue and Taxation.

 

Hotel Occupancy Tax

In addition to the sales tax levied on the furnishing of rooms by hotels, motels, and tourist camps, an occupancy tax is imposed on the paid occupancy of hotel/motel rooms located in the Parish of Lafourche. If you are opening a Hotel, motel, Campground or RV Park, please complete a Hotel / Motel Application along with a General Sales / Tax Application.  A separate tax return is used to report these sales.

 

Explanation of Ordinance to Hotel Motel and Campground Tax Effective December 6, 2005 under the 2005 First Extraordinary Legislative Session, ACT 60, HB 115, the tax shall ALSO apply to the rent for lodging rented to the same occupant for a period of THIRTY (30) or more calendar days, or those rooms rented on an annual contract basis for consecutive days or in consecutive days.  This is the same for campgrounds and R V parks. 

 

Pay Taxes Online

Use our online payments link above to pay your sales tax online.

 

Boat Registration

The information below is taken from the Louisiana Department of Revenue website and modified to include the Lafourche Parish School Board, Sales Tax Department.

 

Louisiana Revised Statute 47:303(D) provides that the Secretary of the Louisiana Department of Wildlife and Fisheries may not register or issue a certificate of registration on any new boat or vessel purchased in the state until satisfactory proof has been presented certifying that all state, municipal, school board, and parish sales taxes have been paid. The law also requires certification of sales tax payment for any boat or vessel brought into the state and, if the sales and use tax was not properly paid, the tax must be paid to Louisiana Department of Revenue (LDR) and the local sales tax collector and noted on the signed certificate.

 

If the new boat was purchased from a Louisiana dealer or builder, the appropriate state and local sales tax should have been paid to the dealer or builder. The invoice certifying the sales tax payment issued to the customer should be presented to the Department of Wildlife and Fisheries.

 

A Boat Registration Tax Payment Certification,  Form R-1331 rev 4-16, must be completed and signed by the purchaser.  The local sales tax certification from the Lafourche Parish School Board, Sales Tax Department can be obtained at 701 East 7th Street, Thibodaux, LA 70301.