Structure
The Louisiana R 1376 form serves as a crucial document for employees of government entities, allowing them to claim an exemption from state sales taxes on hotel lodging charges incurred while conducting official business. Designed specifically for use by employees of the United States government and the State of Louisiana, as well as its political subdivisions, this form streamlines the process of documenting eligibility for tax exemptions related to lodging expenses. When an employee stays at a hotel for work-related purposes, this form certifies their employment status and the necessity of the lodging charges, ensuring that these costs are reimbursable by their government employer. The form requires specific details, including the name and title of the employee, the name of the government employer, and the hotel where the stay occurred, along with the dates of the employee’s stay. It is important to note that while the form provides an exemption for lodging taxes, it does not apply to other taxable hotel services such as meals or parking. Additionally, if the form is signed solely by the employee, it must be accompanied by written travel orders from the employer, indicating the necessity of the hotel stay. The hotel is responsible for retaining this certificate and any accompanying documentation to validate the tax exemption. Overall, the Louisiana R 1376 form is an essential tool for ensuring that government employees can effectively manage their travel expenses while adhering to state tax regulations.
Sample - Louisiana R 1376 Form
State of Louisiana
Department of Revenue
Certificate of Governmental Exemption from the Payment of Hotel Lodging Taxes
for use by employees of the government of the United States and the State of Louisiana
and its political subdivisions in documenting eligibility for exemption from payment of state sales
taxes on hotel lodging charges that are directly reimbursable by their government employers
This certifies that _____________________________________________________________________
Name and title of employee
is an employee of ____________________________________________________________________
Name of government employer
whose address and telephone number are ________________________________________________
|
Street |
( |
) |
________________________________________ _______________________________________ |
|
City, State, ZIP |
Telephone |
and that the lodging charges incurred by the employee at the |
_________________________________ |
|
Name of hotel |
during the period _____________________________________________________________________
Dates of employee’s stay
are necessitated by the employee’s conduct of the official business of this government agency. The employee’s lodging expenses are required to be accounted for to his government agency employer and are reimbursable by the employer to the employee in the actual amount incurred. This government agency, therefore, claims exemption from the payment of lodging taxes on the charges for the occupancy of the employee’s hotel room.
____________________________________________________ |
_____________________________________________________ |
_______________________ |
Name and title of employee |
Signature |
Date |
____________________________________________________ |
_____________________________________________________ |
_______________________ |
Name and title of other employee representative |
Signature |
Date |
This form is usable only in documenting eligibility for exemption from the payment of state sales tax on charges for room occupancy. The state sales tax must be paid on other taxable purchases from the hotel, including meals, laundry, dry cleaning, and vehicle parking. When this form bears the signature of only the employee, the form must be accompanied by a copy of the employee’s written travel orders, in which the government employer directs a stay at the specific hotel accepting the form, or alternatively, at any hotel within a narrowly defined geographic area. The hotel must retain this certificate and a photocopy of the travel orders to document the exemption. This form is not valid to document exemption from the payment of local room occupancy taxes.
Form Characteristics
| Fact Name | Details |
|---|---|
| Purpose | The R-1376 form certifies governmental exemption from hotel lodging taxes for employees of the U.S. government, the State of Louisiana, and its political subdivisions. |
| Governing Laws | This form is governed by the Louisiana Revised Statutes, specifically those relating to sales tax exemptions. |
| Eligibility | Only employees conducting official government business are eligible for the exemption documented by this form. |
| Signature Requirement | The form must be signed by the employee and, if applicable, another employee representative to be valid. |
| Travel Orders | When signed only by the employee, a copy of the employee’s written travel orders must accompany the form. |
| Retention | The hotel must keep the completed R-1376 form and a photocopy of the travel orders to document the exemption. |
| Limitations | This form does not exempt the employee from local room occupancy taxes or from paying state sales tax on other hotel-related purchases. |
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