Sales and Use Tax
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).