I am registered as a hotel/motel. Can I report my sales tax collected on room rentals on the state sales tax return, Form R-1029?

No. The state sales tax collected on hotel/motel room rentals is dedicated to 80 different parish tourism and visitor enterprise funds in 59 parishes. To ensure that LDR is able to identify the sales tax collected on hotel/motel room rentals in the various cities and parishes, businesses that meet the definition of “hotel�

As provided by Revised Statute 47:301(6), hotels and motels are required to report the sales tax collections from hotel/motel room rentals on the Statewide Hotel/Motel Sales Tax Return, Form R-1029H/M. However, hotels/motels located in Orleans and Jefferson Parishes are required to collect the four percent Louisiana Stadium and Exhibition District room tax, the three percent the Ernest N. Morial New Orleans Exhibition Hall Authority room tax, and the state sales tax and report the taxes on a different Hotel/Motel Sales Tax Return, Form R-1029DS instead of the Form R-1029H/M.

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