About:

Established in 1965, the St. James Parish School Board Sales & Use Tax Department administers and enforces the collection of all local sales and use taxes, penalties, interest and any other charges that may be due under the provisions of the ordinances for the School Board, Parish Council, Town of Gramercy and the Town of Lutcher. Additionally, the department collects the Hotel / Motel Occupancy Tax on behalf of the River Parishes Tourist Commission in St. James Parish.

The administration, collection, and enforcement of local sales and use taxes is governed by the Louisiana Revised Statutes Sections 47:301 (definitions), 47:305 (exemptions), and 47:337 (uniform local sales tax code); 47:1508 (confidentiality of taxpayer records) and is interpreted further under the Louisiana Administrative Code Title 61 (revenue and taxation) and Title 72 (uniform local sales tax).

The local ordinances of the St. James Parish Council, School Board, Town of Gramercy and Town of Lutcher sets the tax rates, vendor’s compensation and any special exemptions or exclusions passed by these bodies.

·    The St. James Parish School Board is the central collection agency for all sales and use taxes levied in St. James Parish in accordance with LA RS 47:337.13 (Collection of Sales & Use Taxes by Political Subdivisions) and Local Services Law (Part VII, Chapter 2, Title 33 of the Louisiana Revised Statutes of 1950). 

Register, File, and Pay Online Now:
https://parishe-file.revenue.louisiana.gov/default_1.aspx


Sales and use Tax Registration:
https://parishe-file.revenue.louisiana.gov/login/QuickAcct.aspx


Gramercy Town Hall:
https://townofgramercy.com/


Lutcher Town Hall:
https://local.yahoo.com/info-18136881-lutcher-town-hall-Lutcher?guccounter=1

Parish of St. James:
https://www.stjamesla.com/



Tax Rate Change - Effective July 1, 2018:
IMPORTANT NOTICE
SALES & USE TAX CHANGES FOR THE 
INCORPORATED TOWNS OF GRAMERCY & LUTCHER
EFFECTIVE SUNDAY, JULY 1, 2018
TO ALL DEALERS ENGAGED IN BUSINESS IN ST. JAMES PARISH:

IN AN ELECTION HELD MARCH 24, 2018 AND BY ORDINANCES ADOPTED, THE INCORPORATED TOWN OF GRAMERCY WILL LEVY AN ADDITIONAL ONE-HALF PERCENT (.5%) SALES & USE TAX (ORD. 705-18) AND THE TOWN OF LUTCHER WILL LEVY AN ADDITIONAL ONE PERCENT (1%) SALES & USE TAX (ORD. 18-02).

Effective July 1, 2018, the Sales & Use Tax Rate on the St. James Parish School Board Sales & Use Tax Return will change to four percent (4%) in Column B for the Incorporated Town of Gramercy and four and one-half percent (4.5%) in Column C for the Incorporated Town of Lutcher.

The St. James Parish School Board Sales & Use Tax Department is the central collecting and administering agency for the above taxing bodies as well as the School Board and Parish Council.  The consolidated report form used in remitting the St. James Parish sales and use taxes has three (3) columns:

Please be advised that THE INCORPORATED TOWN OF GRAMERCY DOES NOT INCLUDE the manufacturing industrial plants of Noranda Alumina (Gramercy Holdings I, LLC), Rain CII Carbon, LLC, Louisiana Sugar Refining, LLC (LSR) or Imperial Savannah, LP (Louis Dreyfus Commodities). Any purchases by or sales and deliveries to these manufacturers are to be reported in Column A (Unincorporated St. James Parish) at the three and one-half percent (3.5%) tax rate.

The St. James Parish School Board Sales & Use Tax Department is also the central collecting and administering agency for the River Parishes Tourist Commission Hotel Motel Occupancy Tax in St. James Parish. The consolidated report form used in remitting the St. James Parish sales, use and occupancy taxes includes the three (3) columns A, B, & C above and column H:

Any questions concerning the tax rates and / or additional tax levies should be directed to the St. James Parish School Board Sales & Use Tax Department at
(225) 258-4500, extension 4551 or by email to salestax@sjpsb.org.

Sales & Use Tax Department Contacts:

	Neshelle Nogess Chief of Revenue & Taxation  [email protected]
	Melinda Roberts Sales Tax Supervisor  [email protected]
	Myleka Charles Sales Tax Field Auditor [email protected]
	Sheila Mitchell Administrative Assistant [email protected]