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APPLICATION FOR JEFFERSON PARISH MANUFACTURER’S EXEMPTION CERTIFICATE The Jefferson Parish Code of Ordinances Section 35-71 in accordance with LSA-R.S. 47:337.10(l) provides that, for purposes of the imposition of the sales and use tax levied by the Parish of Jefferson, the cost price of machinery and equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one (1) or more fixed locations within Jefferson Parish, the cost price shall be reduced by one hundred (100) percent beginning January 1, 2006. SECION 1: OWNERSHIP INFORMATION DATE OF APPLICATION: / / SECTION 2: LOUISIANA WORKFORCE COMMISSION INFORMATION SECTION 3: BUSINESS DESCRIPTION I affirm the information given in this application and any supporting documents are true and correct. I further acknowledge that I have read and understand the provisions of this exemption as provided on the reverse side of this application. Printed name of applicant Title Signature of applicant Date NEWELL NORMAND Sheriff and Ex-Officio Tax Collector Parish of Jefferson Jefferson Parish Sheriff’s Office Bureau of Revenue and Taxation P.O. Box 248 Gretna, LA 70054-0248 Voice: (504) 376-2459 Fax: (504) 376-2469 Federal Taxpayer ID Number LA Sales Tax Number Local License / Sales Tax Number Taxpayer Name / Corporate Name Trade Name Plant Facility Location (Include City, State, Zip Code) Telephone – Plant Facility Location Mailing Address (Include City, State, Zip Code) Telephone - Mailing Address Contact Person E-mail Address Telephone Number (1) Is this business required to register with the Louisiana Workforce Commission? Yes No (If No, go to #4 below) (2) LA Workforce Commission Employer Account File Number: (3) North American Industry Classification System (NAICS) Code issued by the LA Workforce Commission: (4) Businesses that are not required to register with the LA Workforce Commission must provide the Business Activity Code Number listed on the most recently filed federal income tax return and include a copy of the federal form that shows this number. Business Activity Code: Year of form submitted: New businesses that have not filed a federal income tax return prior to filing this application must submit a notarized affidavit stating that the company will be primarily engaged in a business activity classified within Sectors 11, Sectors 31-33, or Sector 51 or industry codes 22111, 327213, 3361, or 423930 of the North American Industry Classification System. (5) Has this business been issued a Manufacturer’s Exemption Certificate by the LA Department of Revenue? Yes No If yes, attach a copy of certificate. Manufacturing means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. Manufacturing for agricultural purposes means the production, processing, and storing of food and fiber and the production, processing, storing of timber. Description of manufacturing process as outlined above: (Attach additional sheet(s) if necessary.) Finished goods produced: Revised: 10/23/2014

Transcript of NEWELL NORMAND - About LATAlaota.com/documents/JPSO_manufacturer's_certificate.pdf · NEWELL...

Page 1: NEWELL NORMAND - About LATAlaota.com/documents/JPSO_manufacturer's_certificate.pdf · NEWELL NORMAND . Sheriff and Ex-Officio Tax Collector Parish of Jefferson . Jefferson Parish

APPLICATION FOR JEFFERSON PARISH MANUFACTURER’S EXEMPTION CERTIFICATE The Jefferson Parish Code of Ordinances Section 35-71 in accordance with LSA-R.S. 47:337.10(l) provides that, for purposes of the imposition of the sales and use tax levied by the Parish of Jefferson, the cost price of machinery and equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one (1) or more fixed locations within Jefferson Parish, the cost price shall be reduced by one hundred (100) percent beginning January 1, 2006.

SECION 1: OWNERSHIP INFORMATION DATE OF APPLICATION: / /

SECTION 2: LOUISIANA WORKFORCE COMMISSION INFORMATION

SECTION 3: BUSINESS DESCRIPTION

I affirm the information given in this application and any supporting documents are true and correct. I further acknowledge that I have read and understand the provisions of this exemption as provided on the reverse side of this application.

Printed name of applicant Title

Signature of applicant Date

NEWELL NORMAND Sheriff and Ex-Officio Tax Collector Parish of Jefferson

Jefferson Parish Sheriff’s Office Bureau of Revenue and Taxation P.O. Box 248 Gretna, LA 70054-0248 Voice: (504) 376-2459 Fax: (504) 376-2469

Federal Taxpayer ID Number LA Sales Tax Number Local License / Sales Tax Number

Taxpayer Name / Corporate Name

Trade Name

Plant Facility Location (Include City, State, Zip Code) Telephone – Plant Facility Location

Mailing Address (Include City, State, Zip Code) Telephone - Mailing Address

Contact Person E-mail Address Telephone Number

(1) Is this business required to register with the Louisiana Workforce Commission? Yes No (If No, go to #4 below) (2) LA Workforce Commission Employer Account File Number: (3) North American Industry Classification System (NAICS) Code issued by the LA Workforce Commission: (4) Businesses that are not required to register with the LA Workforce Commission must provide the Business Activity Code Number listed on the

most recently filed federal income tax return and include a copy of the federal form that shows this number. Business Activity Code: Year of form submitted: New businesses that have not filed a federal income tax return prior to filing this application must submit a notarized affidavit stating that the company will be primarily engaged in a business activity classified within Sectors 11, Sectors 31-33, or Sector 51 or industry codes 22111, 327213, 3361, or 423930 of the North American Industry Classification System.

(5) Has this business been issued a Manufacturer’s Exemption Certificate by the LA Department of Revenue? Yes No If yes, attach a copy of certificate.

Manufacturing means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. Manufacturing for agricultural purposes means the production, processing, and storing of food and fiber and the production, processing, storing of timber.

Description of manufacturing process as outlined above: (Attach additional sheet(s) if necessary.)

Finished goods produced:

Revised: 10/23/2014

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Important information pertaining to the Jefferson Parish Manufacturer’s Exemption

For the purposes of the Jefferson Parish Manufacturing Exemption, the following definitions shall apply: “Cost Price” means the purchase price (excluding leases and/or rentals) of machinery and equipment as defined below. "Machinery and equipment" means tangible personal property or other property that is eligible for depreciation for federal income tax purposes and that is used as an integral part in the manufacturing of tangible personal property for sale. "Machinery and equipment" shall also mean tangible personal property or other property that is eligible for depreciation for federal income tax purposes and that is used as an integral part of the production, processing, and storing of food and fiber or of timber. Machinery and equipment, for purposes of this exemption, also includes but is not limited to the following:

(1) Computers and software that are an integral part of the machinery and equipment used directly in the manufacturing process. (2) Machinery and equipment necessary to control pollution at a plant facility where pollution is produced by the manufacturing operation. (3) Machinery and equipment used to test or measure raw materials, the property undergoing manufacturing or the finished product,

when such test or measurement is a necessary part of the manufacturing process. (4) Machinery and equipment used by an industrial manufacturing plant to generate electric power for self consumption or cogeneration. (5) Machinery and equipment used primarily to produce a news publication whether it is ultimately sold at retail or for resale or at no cost.

Such machinery and equipment shall include but not be limited to all machinery and equipment used primarily in composing, creating, and other prepress operations, electronic transmission of pages from prepress to press, pressroom operations, and mailroom operations and assembly activities. The term "news publication" shall mean any publication issued daily or regularly at average intervals not exceeding three months, which contains reports of varied character, such as political, social, cultural, sports, moral, religious, or subjects of general public interest, and advertising supplements and any other printed matter ultimately distributed with or a part of such publications.

Machinery and equipment, for purposes of this exemption, does not include any of the following: (1) A building and its structural components, unless the building or structural component is so closely related to the machinery and

equipment that it houses or supports that the building or structural component can be expected to be replaced when the machinery and equipment are replaced.

(2) Heating, ventilation, and air-conditioning systems, unless their installation is necessary to meet the requirements of the manufacturing process, even though the system may provide incidental comfort to employees or serve, to an insubstantial degree, nonproduction activities.

(3) Tangible personal property used to transport raw materials or manufactured goods prior to the beginning of the manufacturing process or after the manufacturing process is complete.

(4) Tangible personal property used to store raw materials or manufactured goods prior to the beginning of the manufacturing process or after the manufacturing process is complete.

"Manufacturer" means: (1) A person whose principal activity is manufacturing, as defined below, and who is assigned by the Louisiana Workforce Commission a

North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, or industry code 423930 as a recyclable material merchant wholesaler engaged in manufacturing activities, which must include shredding facilities, as determined by the secretary of the Department of Revenue.

(2) A person whose principal activity is manufacturing and who is not required to register with the Louisiana Workforce Commission for purposes of unemployment insurance, but who would be assigned a North American Industrial Classification System code within the agricultural, forestry, fishing, and hunting Sector 11, the manufacturing Sectors 31-33, the information Sector 511110 as they existed in 2002, as determined by the Louisiana Department of Revenue from federal income tax data, if he were required to register with the Louisiana Workforce Commission for purposes of unemployment insurance.

"Manufacturing" means putting raw materials through a series of steps that brings about a change in their composition or physical nature in order to make a new and different item of tangible personal property that will be sold to another. Manufacturing begins at the point at which raw materials reach the first machine or piece of equipment involved in changing the form of the material and ends at the point at which manufacturing has altered the material to its completed form. Placing materials into containers, packages, or wrapping in which they are sold to the ultimate consumer is part of this manufacturing process. Manufacturing, for purposes of this exemption, does not include any of the following: repackaging or redistributing; the cooking or preparing of food products by a retailer in the regular course of retail trade; the storage of tangible personal property; the delivery of tangible personal property to or from the plant; the delivery of tangible personal property to or from storage within the plant; and actions such as sorting, packaging, or shrink wrapping the final material for ease of transporting and shipping.

"Manufacturing for agricultural purposes" means the production, processing, and storing of food and fiber and the production, processing, and storing of timber.

"Plant facility" means a facility, at one or more locations in Jefferson Parish, in which manufacturing, referred to in Sectors 11 and 31-33 of the North American Industrial Classification system as of 2002, of a product of tangible personal property takes place.

"Used directly" means used in the actual process of manufacturing or manufacturing for agricultural purposes.

Revised: 10/23/2014

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Instructions for the Jefferson Parish Manufacturer’s Exemption ApplicationThe Jefferson Parish Code of Ordinances Section 35-71 provides that eligible manufacturers may qualify for an exemption from sales/use tax on the cost price of qualified manufacturing machinery or equipment used by a manufacturer in a plant facility predominately and directly in the actual manufacturing for agricultural purposes or the actual manufacturing process of an item of tangible personal property, which is for ultimate sale to another and not for internal use, at one (1) or more fixed locations within Jefferson Parish, the cost price shall be reduced by one hundred (100) percent beginning January 1, 2006.

In order to qualify, a manufacturer must have a LA Workforce Commission assigned to NAICS code in one of the following sectors: 11, 13-33, 51 or industry codes 3361, 327213, 423930 or 22111. Please refer to R.S. 47:301(3)(i) or R.S. 47:301(13)(k)(i) for additional information. If your business does not have a LA Workforce Commission (LWC) NAICS code, please see Part 2 of information for qualifying substitute information.

Part 1 – Ownership Information

Legal Name – Enter the legal name of the business for corporations and limited liability companies, the individual owner’s name for sole proprietorships, or the names of the principal partners for partnerships.

Sales Tax Number – Enter the LA Sales Tax Account Number and the Jefferson Parish Tax Account Number. Note: Businesses must have a Jefferson Parish Tax Account Number prior to submission of this application. Applications for sales tax registration are available at www.jpso.com (see Revenue and Taxation).

Trade Name – Enter the trade name of the business if different from the legal name(s). Otherwise, write “Same.”

Plant Facility Address – Enter the physical location where the business is located (street number or name). Do not enter a post office box number on this line.

City, State, ZIP – Enter the city, state and zip code for the mailing address.

Mailing Address – Enter the mailing address for the exemption certificate if different from the location address. If the mailing address is the same as the location address, write “Same.”

Contact Person – Enter the name of the person that can respond to questions regarding this application.

E-mail Address – Enter the e-mail address of the contact person.

Telephone Number – Enter the telephone number (including area code) where the contact person can be reached during normal business hours.

Part 2 – Louisiana Workforce Commission Information

Businesses, except for agricultural employers, with employees in the state for at least 10 consecutive weeks must register with the LA Workforce Commission (LWC) for unemployment compensation taxes. Agricultural employers that pay at least $20,000 in wages during a calendar quarter or employ at least 10 employees that work some portion of 20 or more weeks per year must also register with the Workforce Commission. If your business is currently registered with LWC, mark the “Yes” box, enter the LWC account number on the form, and enter the North American Industry Classification System (NAICS) code on the appropriate line. Businesses with a 2002 NAICS code in Sectors 11, 31-33, or 51 or industry codes 22111, 328213, 3361, 423930 or 511-511110 qualify for the manufacturing machinery and equipment exemption provided under R.S. 47:301(3)(i). In addition, qualifying news publications may be eligible for exclusion from sales/use tax on certain types of equipment. Please refer to R.S. 47:301(l)(eee) for a complete list of qualifying equipment. If the specific location for which this application is listed on a multiple work site report, use the NAICS code issued to that location. For information on registering for unemployment taxes or the issuance of NAICS codes, contact the Louisiana Workforce Commission at (225) 342-3160.

Businesses that are not required to register with the Louisiana Workforce Commission Complete this part only if you are not required to register with the LA Workforce Commission. The Business Activity Code from the most recently filed federal income tax return may be used to certify a manufacturer not registered with the LA Workforce Commission provided the code properly reflects the activity of the business. The Business Activity Code is found on Schedules C, CEZ, E, and F of Form 1040; Schedule K of Form 1120; Part 2 of Form 1120A; and Schedule B of Form 1120S. Include a copy of the form with the Business Activity Code and the first page of the federal income tax return. Businesses that have not filed a federal income tax return prior to filing this application may submit an affidavit stating that the company will be primarily engaged in a business activity classified within Sectors 11, 31-33, 51, or industry codes 22111, 327213, 3361 or 423930 of the North American Industry Classification System. The Affidavit must include the legal name of the applicant, the anticipated NAICS code, the type of business, the product that will be manufactured, and the anticipated customers. The affidavit must be notarized.

You must attach a copy of the Manufacturer’s Exemption Certificate issued by the LA Department of Revenue.

Part 3 – Business Description

Provide a brief description of the manufacturing process, the industry, and the customers of the manufacturer’s product.

Provide a description of the type of finished goods produced and its anticipated uses.

Please submit the completed application to the Jefferson Parish Sheriff’s Office, Bureau of Revenue and Taxation, P.O. Box 248, Gretna, LA 70054.

Revised: 10/23/2014