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WorksheetsLA Sales TAX
Total questions: 34
Worksheet time: 17mins
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?
sales.inquiries@la.gov
taxpayer.services@la.gov
info.sales@la.gov
support.tax@la.gov
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
Who is responsible for paying sales tax when a store buys alcohol from a wholesaler and has a current resale certificate?
The wholesaler
The store
The end user/customer
The state
What information do you need to provide for all locations when applying for a resale certificate through LDR’s LaTAP system?
Account numbers for all locations
Business hours for each location
Square footage of each location
Employee names at each location
What code must you provide when applying for a resale certificate through LDR’s LaTAP system?
Current NAICS code
Federal Tax ID number
Louisiana Driver’s License number
Social Security Number
How can tax clearance requests be made?
By phone at 225-219-2272
By email at Tax.Clearance@la.gov
Both A and B
By mail
Clearances for permit renewals are issued automatically 60 days before the permit expiration date for dealers who do not owe taxes.
True
False
Dealers who do not receive a tax clearance renewal within __ days of the permit’s expiration should inquire by phone or email.
30
10
60
90
If a dealer becomes delinquent after the permit is issued or misses an installment payment, what will happen to the permit?
It will be renewed automatically
It will be revoked until the tax liability is paid
Nothing will happen
The dealer will receive a warning
According to the information provided, what is required for alcoholic beverage permits under La. Revised Statute 26:78(A) and 26:80(E)?
Sales tax clearances
Health inspections
Business licenses
Fire safety permits
La. Revised Statute 26:916(H) allows the commissioner of the Bureau of Alcohol and Tobacco Control (ATC) to suspend or revoke a dealer’s tobacco permit if the dealer fails to pay ______ due to the state.
taxes
rent
utilities
insurance
To apply for or renew an Alcohol & Tobacco permit, whom should you contact?
Louisiana Alcohol and Tobacco Control
Louisiana Department of Health
Louisiana Fire Department
Louisiana Business Bureau
A license will be granted even if the applicant owes delinquent sales taxes, penalties, or interest to the state or local governing authority.
True
False
New dealers must first register for a __________ before requesting tax clearance to be mailed to their address.
Louisiana Department of Revenue account number
Louisiana Driver's License
Federal Social Security Number
Louisiana Voter Registration Card
How can a dealer request a tax clearance?
By phone at 225-219-2272 or by email at Tax.Clearance@la.gov
By visiting the local DMV office in person
By submitting a request through the state lottery website
By mailing a handwritten letter to the Department of Revenue
According to La. R.S. 47:9050(B)(2) of the Louisiana Lottery Corporation Law, what must an applicant for a new or renewed license be current in?
Filing all applicable tax returns and paying all state taxes, interest, and penalties
Registering for a business license
Submitting a background check
Completing a training course
Tax clearance requests can be made by which of the following methods?
By phone
By email
By mail
Both A and B
What is an event? An event is an occurrence, occasion, activity, or function at which ________ is sold or traded or taxable services are provided.
merchandise
tickets
food
information
Fairs and festivals have their own sales tax return.
True
False
How must apply for a Louisiana Revenue Account Number if they have taxable sales at a special event? All vendors, promoters, clients, and other exhibitors who have taxable sales at a special event must apply for a ________.
Louisiana Revenue Account Number
Louisiana Driver's License
Federal Tax ID Number
Louisiana Fishing License
Only Louisiana residents must register with the Louisiana Department of Revenue for each state tax type that they will collect or pay at a special event.
True
False
All retailers participating in a special event must have a Louisiana ________ or one will be provided at the event by sales tax agents.
sales tax account
driver's license
business permit
insurance policy
Where can you download the Application for Louisiana Revenue Account Number (Form R-16019) for special events?
From the LDR website
From the post office
From the local library
From the city hall
What should you select under 'Tax Type' on Form R-16019 for a special event?
Income Tax
Property Tax
Sales Tax
Excise Tax
Once the application is complete, you can e-mail it to ________ or fax it to 225-923-4066
special.events@la.gov
info@louisiana.gov
events@state.la.us
contact@la-specialevents.com
To which address should you mail the completed application for special events?
The Louisiana Department of Revenue, PO Box 201, Baton Rouge, LA 70821-0201
The City Hall, PO Box 100, Baton Rouge, LA 70801
The State Tax Office, PO Box 300, Baton Rouge, LA 70830
The Festival Committee, PO Box 400, Baton Rouge, LA 70840
