ABOUT THE ST. JAMES PARISH SCHOOL BOARD
SALES & USE TAX DEPARTMENT
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 & 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).

TAX RATES EFFECTIVE
JULY 1, 2018
Area
|
Tax Report
Columns
|
St. James Parish
Sales & Use Tax Rate
Effective 7/1/2018
|
Vendor Comp.
Rate (Line 19)
|
St James Parish School. Bd. & Council
(Unincorporated St. James Parish)
|
A
|
3.50%
|
1.50%
|
St James Parish School. Bd. & Council
within corporate limits of the Town of Gramercy
|
B
|
4.00%
|
1.50%
|
St James Parish School. Bd. & Council
within corporate limits of the Town of Lutcher
|
C
|
4.50%
|
1.50%
|
Area
|
Tax Report
Columns
|
St. James Parish
Occupancy Tax Rate
Effective Since 1/1/2004
|
Vendor Comp.
Rate (Line 19)
|
River Parishes Tourist Commission
(Hotel Motel Occupancy Tax Only)
|
H
|
2.00%
|
1.50%
|
The St. James Parish School Board
Sales & Use Tax Department is a member of the Louisiana Association of Tax
Administrators (LATA). The
Association meets on a quarterly basis and is comprised of tax professionals
from both the public and private sector who seek to promote the effective and
fair administration of local taxes.
Please visit the website and the St. James Parish page by clicking the
LATA icon below:

DEPARTMENT CONTACT INFORMATION
MAILING
ADDRESS:
St. James
Parish School Board
Sales
& Use Tax Department
P.O. Box
368
Lutcher,
LA 70071
PHYSICAL
ADDRESS:
1876 W.
Main St.
Lutcher, LA
70071
(St. James
Parish School Board Central Office / Next to Lutcher High School)
OFFICE
HOURS:
8:00 AM –
4:00 PM Monday through Friday (August through May)
7:30 AM – 4:45
PM Monday through Thursday (June and July Only); Closed on Fridays
PHONE
NUMBER: (225) 258-4500 extension 4551
FAX
NUMBER: (225) 258-8105
GENERAL
DEPARTMENT EMAIL: [email protected]
INSTRUCTIONS FOR REGISTRATION
Businesses may register with our
department online, by fax, or by regular U.S. Postal mail. Once we have received and approved the
application, we will send a registration certificate to the requested mailing
address. Please be sure to complete the
forms in their entirety. Failure to
complete all applicable lines will delay in the processing of the application,
the assigning of a St. James Parish tax identification number, and the issuance
of the registration certificate.
In conjunction with the Louisiana
Department of Revenue, we are proud to announce that we have ONLINE REGISTRATION AVAILABLE. With a click of the mouse, not only can you
register with St. James Parish, you can register with the Louisiana Department
of Revenue and all Parishes that have Internet availability. Just click on the Parish E-File icon below
and get started!

ONLINE FILING AND PAYMENT OF SALES & USE TAXES
The St. James Parish School Board
Sales & Use Tax Department has online filing capabilities with Parish
E-file and Sales Tax Online. Just
click on one of the icons below to get started.

If you
have any questions, please do not hesitate to contact our office at
(225)258-4550 extension 4551. For
technical service and advice, please contact the online filing service providers
directly. Their contact information is
located on their respective websites.