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Lafourche Parish Sales and Use Tax Department
Filing of Claims for Refund or Credit of Local Sales and Use Tax Written Public Policy
The Lafourche Parish Sales and Use Tax Department provides guidance on what constitutes a properly filed claim for refund or credit. This process is required to properly file a claim for refund or credit. The form for a refund procedure can be located at this link. Refund Application
Refund Procedures. Taxpayers who file claims for
refund or credit of overpayments of Taxes, penalty or interest as authorized by
La. R.S. 47:337.77 shall comply with the following requirements of LAC Title
72, Section 111:
- Claims for refund or credit shall be written in
the English language.
- Claims for refund or credit shall:
a.
be signed and dated by the taxpayer or
his authorized representative;
b.
contain a clear statement detailing the
reason for the claim; and
c. include a complete application and
supporting schedules itemizing the overpayment of tax amounts by filing
period. This includes, but is not
limited to: original invoices, credit invoices, original tax return, proof of
payment, monthly sales summary, properly executed exemption certificate, and
any other documentation necessary to support the claim.
Claims
for refund or credit shall not be submitted electronically. Additionally, no refund claim and supporting
documentation may be submitted via e-mail or by fax. In the event that an amended return seeking a
refund is filed electronically pursuant to the Collector’s sales tax online
filing software, portal, or electronic filing service, all supporting
documentation in accordance with the above provisions must be received by the
Collector within five (5) business days of the filing of the amended return
requesting refund.
Any
claim for refund or credit, and any supporting documentation required to be
attached therewith, which is determined by the Collector to not have been
properly submitted under this Section 14 of the Consolidated Ordinance shall
not accrue interest pursuant to La. R.S. 47:337.80(D) until such time as the
claim for refund or credit is determined to be compliant with Section.
Claims for refund or credit shall be approved or denied by
the collector or his designee in accordance with the collector’s written
policies and procedures and applicable provisions of the Uniform Local Sales
Tax Code. The Collector retains the
option to issue a credit memo to all active taxpayers to be applied to future
returns rather than a refund of monies. If a claim for refund or
credits is approved for any account that is closed, the Collector will issue a
check to the address on file at the time the refund is processed.
Claims for refund or credit that have not been approved
within one year of the date received or that have been denied may be appealed
by the taxpayer to the Louisiana Board of Tax Appeals in accordance with La.
R.S. 47:337.81.
SECTION 15. Timely
Filing of Refund. The Collector will follow the filing
date of claims as indicated in LAC Title 72, Section 111 (D), which provides as
follows:
- Claims for refund or credit in properly
addressed envelopes with sufficient postage delivered by the United States Postal
Service are deemed filed on the date postmarked by the United States Postal
Service. If a postmark is illegible, the taxpayer has the burden of proving the
date of postmark. The date of registration is treated as the date of postmark
for claims for refund or credit sent by United States registered or certified
mail. Postage meter dates are valid postmark dates provided they do not
conflict with a legible United States Postal Service postmark date. If the
dates conflict, the United States Postal Service date shall override the meter
date.
- Claims for refund or credit delivered:
1)
by courier are deemed filed on the date
delivered to the collector’s office. The courier’s records shall serve as prima
facie evidence of the delivery.
2)
by the taxpayer or a representative of the taxpayer
are deemed filed on the date received by the Collector’s office. Upon request
of the taxpayer, the collector shall provide a receipt acknowledging the date
of receipt.