Instructions For Form 8040 - Sales/use Tax,parking Tax,amusement Tax Return Page 2
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4paid for by the United States government, the State of Louisiana
sales/use tax. The use tax applies to the use of property purchased
and its political subdivisions and other exempted sales as provided
in another state or another parish of the state for the purpose of
by Chapter 150, Article VI of the City Code.
use in the City.
Line S6. LESS TOTAL ALLOWABLE DEDUCTIONS: Add
The City grants credit for sales/use tax paid in any city/parish/
lines S2, S3, S4 and S5.
county of Louisiana. The City also grants a credit for sales/use tax
paid in the city/parish/county of another state only when the state
Line S7. AMOUNT TAXABLE: Subtract line S6 from line S1.
in question grants a similar credit for purchases made in Louisiana.
Credit is only given for the actual amount of city/parish/county
Line S8. TAX DUE: Multiply line S7 by 5%. Add any amount of
tax paid, up to 5% or 4.5% of each purchase. Do not include the
sales/use tax collected over 5% to this figure and check the box to
amount of state sales tax paid as a credit against the City use tax.
the right.
Therefore:
Line S9(A). PURCHASES FOR RESALE TAXED AT 5%:
c
If city/parish/county sales tax was not paid at the time of
Enter only amount of purchases for resale taxed by vendors at 5%
purchase, the use tax is due at the applicable rate (5% or
(Orleans Parish tax).
4.5%) of the cost price.
Line S9(B). ADVANCE SALES TAX CREDIT: Multiply line
c
If the sales/use tax paid at the time of purchase in this city or
S9(A) by 5%. Only Orleans Parish advance tax paid at 5% on the
in any other city/parish/county was at a rate equal to or greater
purchases for resale are deductible from line S8.
than the use tax imposed by the City (5% or 4.5%), credit is
given for the amount of tax paid, up to 5% or 4.5% on each
Line S10. ADJUSTED TAX DUE: Subtract line S9(B) from
purchase, therefore, no use tax is due to the City.
line S8.
c
If the sales/use tax paid at the time of purchase in another
Line S11. USE TAX DUE ON PURCHASES: Sections
city/parish/county was at a rate less than the use tax imposed
150-526, 150-576, 150-578, 150-797 and 150-802 of the City Code
by the City (5% or 4.5%), credit is given only for the actual
provide that any goods, merchandise, equipment, leases, rentals
amount of sales tax paid. The difference between the amount
and services purchased for use, consumption, distribution or
of the City’s use tax (5% or 4.5%) and the amount of sales
storage for use in the City are subject to a 5% City of New Orleans
tax paid to any other city/parish/county is the amount due to
sales/use tax. The Code also stipulates that any unprepared food
the City.
purchased for home consumption, prescription drugs or prescribed
medical devices purchased for use, consumption, distribution or
For your convenience, you may use the following worksheet to
storage for use in the City are subject to 4.5% City of New Orleans
determine the total use tax amount due for the period reported.
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