“Uniform Sales Tax Code” (State legislation) governs local sales and use taxes throughout the State including St. John the Baptist Parish. Prior to July 1, 2003 local sales and use taxes in St. John the Baptist Parish were governed by various local tax ordinances. In addition, the Collector of sales and use taxes in St. John the Baptist Parish has adopted various “Administrative Rules ” designed to assure consistent and fair interpretation and application of the Uniform Sales Tax Code and the local ordinances. You can download a copy of these tax laws, Administrative Rules by clicking on the buttons below.

St. John the Baptist Parish Sales/Use Tax Ordinances:

School Board - 1% - August 9, 1965
School Board - 1% - August 1, 1979
Council/Fire Department - ¼% - December 1, 1984
Council/Sewerage - 1% - February 1, 1986
Council/Roads, Bridges, Economic Development - ¾% - August 1, 1988
Sheriff - ¼% - January 1, 2001
School Board - ¼% - January 1, 2001
Council/Fire Department Salaries - ¼% - January 1, 2004

St. John the Baptist Parish Sales and Use Tax
Administrative Rules