“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 (UTC) and the local ordinances.

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
Sheriff - ¼% - January 1, 2014 (Renewed for January 1, 2024)
School Board - ¼% - July 1, 2017

Special Ordinance Reference and Statutes for Sales Tax Holidays

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

Uniform Local Sales Tax Code (47:337.1 through 337.102)

State of Louisiana General Sales Tax Statutes (47:301 through 317)