LA Sales TAX

According to the passage, what is the tax rate for BTE – Sales Taxes?

• 3%

• 4%

• 5%

• 6%

According to the passage, who must file for the state general sales tax? The state general sales tax is payable by ___ .

• users, consumers, lessees, and persons receiving services taxable under the law

• only business owners

• state government officials

• importers and exporters only

According to the BTE – Sales Taxes information, who must file sales tax if they lease, rent, or sell tangible personal property in the state?

• Anyone who leases, rents, or sells tangible personal property in the state must file sales tax.

• Only individuals who own a business must file sales tax.

• Only residents of the state must file sales tax.

• Only those who sell intangible property must file sales tax.

According to the BTE – Sales Taxes information, who must file sales tax if they hold property in the state for resale?

• Anyone who holds property in the state for resale must file sales tax.

• Only businesses with annual sales over $100,000 must file sales tax.

• Only residents of the state must file sales tax.

• Only corporations are required to file sales tax.

According to the BTE – Sales Taxes information, who must file sales tax if they maintain a business location in the state?

• Anyone who maintains a business location in the state must file sales tax.

• Only businesses with more than 50 employees must file sales tax.

• Only online businesses must file sales tax.

• Only businesses that operate in multiple states must file sales tax.

According to the BTE – Sales Taxes information, sales tax returns and tax payments are due on or before the ___ of the month following the close of the calendar month or calendar quarter of the reporting period.

• 20th

• 1st

• 10th

• 30th

According to the BTE – Sales Taxes information, which form must a taxpayer file for sales tax?

• R-1029

• 1040

• W-2

• 1099

According to the BTE – Sales Taxes information, sales tax can be filed on LATAP, Parish E-file, Sales tax online, and mailed in by paper.

• True

• False

According to the BTE – Sales Taxes information, if a taxpayer has questions regarding taxable goods or services, they can send an email request to which address?

• [e-mail]

• [e-mail]

• [e-mail]

• [e-mail]

Anyone who is in the business of buying items for resale is not required to pay _______ when purchasing those items.

• sales tax

• income tax

• property tax

• excise tax