The Official Website of the Louisiana Department of Revenue
BATON ROUGE - The Louisiana Department of Revenue reminds all sales tax filers that Schedule A on the back of the state’s sales tax return has been completely redesigned. The new design becomes effective with monthly filers starting with the July sales tax return that is mailed to businesses at the end of July. Quarterly filers will not receive the new format until they receive their September 2003 return at the end of September.
Revenue Secretary Cynthia Bridges points out that the new design has been made possible, in part, by the implementation of the Department’s new integrated tax system. She says the change in format affects only the reverse side of the return where Schedule A is located. The front of the return remains virtually identical to tax returns for earlier periods.
Beginning in 1986, the legislature began suspending certain exemptions (sometimes at varying rates) from the levy of sales tax. Due to the varying rates, deduction lines on Schedule A had been grouped together according to the applicable sales tax rate. A sub-total was then calculated and multiplied by a deduction factor. Over the years, changes in the tax rates of various transactions resulted in perennial changes to the format lines in Schedule A.
The new Schedule A design uses a three-column format to provide dealers with a more consistent method of reporting exempt and partially-exempt transactions. The left column is used to report the gross sales amount of partially exempt transactions. The middle column indicates the deduction percent factor to be applied to the gross sales amount shown in the left column. The resulting product of that calculation is reported in the right column in machine-scannable boxes. Fully exempt transactions are reported at 100%, and are merely entered in the right-hand column because no calculations are necessary. Because the returns are machine-read, the processing equipment captures only information appearing in the right-hand column.
The Department will continue to provide earlier versions of the sales tax return on its website at www.rev.state.la.us so that dealers can download a printable copy of a return in order to file an amended return.###
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