Sales and Use Tax

Sales /Use Taxes: The tax rate is 5.5% (since 4/1/2015)

Terrebonne Parish has a consolidated levy for local sales/use tax. All local levies of sales/use taxes are in addition to the sales/use tax imposed by the State of Louisiana. Sales/use taxes must be remitted by businesses on or before the 20th 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: The tax rate is 5% (since 1/1/2014)

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 Terrebonne. A separate tax return is used to report these sales.