Police jury amends and restates sales and use tax ordinance to reflect state law changes, adds digital products

The Sabine Parish Police Jury adopted an amended and restated sales and use tax ordinance April 16 to conform parish tax law to changes the Louisiana legislature made during the 2024 session.

Assistant Ali and parish staff said the restatement updates the prior ordinance adopted in June 2022 and incorporates changes to state sales-and-use tax statutes that took effect Jan. 1, 2025. The ordinance continues the parish’s previously authorized levies: one-quarter of one percent effective Oct. 1, 2023, and one percent effective Aug. 1, 2024. It also explicitly adopts by reference the definitions in La. Rev. Stat. § 47:301 and adopts the uniform local sales tax code for assessment and enforcement.

The ordinance text as read aloud enumerates taxable categories — retail sales of tangible personal property, storage and use, leases and rentals, taxable services and digital products — and incorporates penalties, interest, delinquency provisions, and enforcement mechanisms consistent with state law. The ordinance designates the Sabine Parish Sales and Use Tax Commission as the collector and allows the collector to hire deputies or contractors. It specifies that proceeds, after reasonable collection costs, must be deposited to a special fund and used for the voter-approved purposes described in the election proposition.

Motion and vote: The ordinance (introduced previously) was read into the record and adopted at the meeting. Jurors said they reviewed language with bond counsel; staff and counsel said language tracks state statutory requirements.

Ending: The ordinance takes effect Jan. 1, 2025, as stated in the text; staff will publish and record required copies and provide the collector a certified copy for administration and enforcement.