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LA Sales TAX

Total questions: 34

Worksheet time: 17mins

Name
Class
Date
1.

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

a)

3%

b)

4%

c)

5%

d)

6%

2.

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

a)

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

b)

only business owners

c)

state government officials

d)

importers and exporters only

3.

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

a)

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

b)

Only individuals who own a business must file sales tax.

c)

Only residents of the state must file sales tax.

d)

Only those who sell intangible property must file sales tax.

4.

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

a)

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

b)

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

c)

Only residents of the state must file sales tax.

d)

Only corporations are required to file sales tax.

5.

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

a)

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

b)

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

c)

Only online businesses must file sales tax.

d)

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

6.

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.

a)

20th

b)

1st

c)

10th

d)

30th

7.

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

a)

R-1029

b)

1040

c)

W-2

d)

1099

8.

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.

a)

True

b)

False

9.

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?

a)

sales.inquiries@la.gov

b)

taxpayer.services@la.gov

c)

info.sales@la.gov

d)

support.tax@la.gov

10.

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

a)

sales tax

b)

income tax

c)

property tax

d)

excise tax

11.

Who is responsible for paying sales tax when a store buys alcohol from a wholesaler and has a current resale certificate?

a)

The wholesaler

b)

The store

c)

The end user/customer

d)

The state

12.

What information do you need to provide for all locations when applying for a resale certificate through LDR’s LaTAP system?

a)

Account numbers for all locations

b)

Business hours for each location

c)

Square footage of each location

d)

Employee names at each location

13.

What code must you provide when applying for a resale certificate through LDR’s LaTAP system?

a)

Current NAICS code

b)

Federal Tax ID number

c)

Louisiana Driver’s License number

d)

Social Security Number

14.

How can tax clearance requests be made?

a)

By phone at 225-219-2272

b)

By email at Tax.Clearance@la.gov

c)

Both A and B

d)

By mail

15.

Clearances for permit renewals are issued automatically 60 days before the permit expiration date for dealers who do not owe taxes.

a)

True

b)

False

16.

Dealers who do not receive a tax clearance renewal within __ days of the permit’s expiration should inquire by phone or email.

a)

30

b)

10

c)

60

d)

90

17.

If a dealer becomes delinquent after the permit is issued or misses an installment payment, what will happen to the permit?

a)

It will be renewed automatically

b)

It will be revoked until the tax liability is paid

c)

Nothing will happen

d)

The dealer will receive a warning

18.

According to the information provided, what is required for alcoholic beverage permits under La. Revised Statute 26:78(A) and 26:80(E)?

a)

Sales tax clearances

b)

Health inspections

c)

Business licenses

d)

Fire safety permits

19.

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.

a)

taxes

b)

rent

c)

utilities

d)

insurance

20.

To apply for or renew an Alcohol & Tobacco permit, whom should you contact?

a)

Louisiana Alcohol and Tobacco Control

b)

Louisiana Department of Health

c)

Louisiana Fire Department

d)

Louisiana Business Bureau

21.

A license will be granted even if the applicant owes delinquent sales taxes, penalties, or interest to the state or local governing authority.

a)

True

b)

False

22.

New dealers must first register for a __________ before requesting tax clearance to be mailed to their address.

a)

Louisiana Department of Revenue account number

b)

Louisiana Driver's License

c)

Federal Social Security Number

d)

Louisiana Voter Registration Card

23.

How can a dealer request a tax clearance?

a)

By phone at 225-219-2272 or by email at Tax.Clearance@la.gov

b)

By visiting the local DMV office in person

c)

By submitting a request through the state lottery website

d)

By mailing a handwritten letter to the Department of Revenue

24.

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?

a)

Filing all applicable tax returns and paying all state taxes, interest, and penalties

b)

Registering for a business license

c)

Submitting a background check

d)

Completing a training course

25.

Tax clearance requests can be made by which of the following methods?

a)

By phone

b)

By email

c)

By mail

d)

Both A and B

26.

What is an event? An event is an occurrence, occasion, activity, or function at which ________ is sold or traded or taxable services are provided.

a)

merchandise

b)

tickets

c)

food

d)

information

27.

Fairs and festivals have their own sales tax return.

a)

True

b)

False

28.

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 ________.

a)

Louisiana Revenue Account Number

b)

Louisiana Driver's License

c)

Federal Tax ID Number

d)

Louisiana Fishing License

29.

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.

a)

True

b)

False

30.

All retailers participating in a special event must have a Louisiana ________ or one will be provided at the event by sales tax agents.

a)

sales tax account

b)

driver's license

c)

business permit

d)

insurance policy

31.

Where can you download the Application for Louisiana Revenue Account Number (Form R-16019) for special events?

a)

From the LDR website

b)

From the post office

c)

From the local library

d)

From the city hall

32.

What should you select under 'Tax Type' on Form R-16019 for a special event?

a)

Income Tax

b)

Property Tax

c)

Sales Tax

d)

Excise Tax

33.

Once the application is complete, you can e-mail it to ________ or fax it to 225-923-4066

a)

special.events@la.gov

b)

info@louisiana.gov

c)

events@state.la.us

d)

contact@la-specialevents.com

34.

To which address should you mail the completed application for special events?

a)

The Louisiana Department of Revenue, PO Box 201, Baton Rouge, LA 70821-0201

b)

The City Hall, PO Box 100, Baton Rouge, LA 70801

c)

The State Tax Office, PO Box 300, Baton Rouge, LA 70830

d)

The Festival Committee, PO Box 400, Baton Rouge, LA 70840