Related pages
- Can I file the Louisiana Consumer Use Tax return online?
- I purchased a gift basket from a remote retailer. It contains food and other items such as candles and napkins. Since food is not subject to state tax, do I owe any consumer use tax?
- I purchased merchandise and later returned the merchandise back to the vendor. If the vendor included the cost of the returned merchandise on my notification, do I still owe consumer use tax?
- Do I round total taxable purchases and consumer use tax?
- How will I be notified if I owe consumer use tax?
- How will I receive my notification from the remote retailer?
- I am a parish council on aging and have purchased items from a remote retailer. Do I owe consumer use tax?
- I am a state agency and have purchased items from a remote retailer. Do I owe consumer use tax?
- I am not required to file a Louisiana individual income tax return. How do I report consumer use tax?
- I did not receive a notification from a remote retailer; however, I made purchases subject to consumer use tax. What should I do?
- I disagree with the purchase amounts listed on my notification from a remote retailer. What should I do?
- I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?
- I operate a business and qualify as a dealer; can I use Form R-1035, Louisiana Consumer Use Tax Return, to report consumer use tax?
- I received a bill from the Department for consumer use tax that I do not agree with. What should I do?
- I recently received a notification from a remote retailer stating certain purchases may be subject to Louisiana consumer use tax. What should I do?
- If the recipient of the merchandise is not the original purchaser (i.e., the merchandise was a gift from the purchaser and shipped to the recipient to a Louisiana address), is the recipient responsible for the consumer use tax?
- I filed my Louisiana individual income tax return. After filing the return, I received a notification from a remote retailer and I owe consumer use tax. Do I have to amend my tax return?
- What is a remote seller?
- What is Louisiana consumer use tax?
- What is the due date for consumer use tax?
- What is the minimum purchase amount that I have to pay consumer use tax on?
- What purchases are subject to consumer use tax?
- Who is responsible for payment of consumer use tax?
- Will I receive confirmation that payment of my consumer use tax was received and processed?
- Since the remote retailers are required to send annual statements to the Department by March 1, will a database be set up where I can view my purchase amounts and calculate my consumer use tax?
Related pages
- Can I file the Louisiana Consumer Use Tax return online?
- I purchased a gift basket from a remote retailer. It contains food and other items such as candles and napkins. Since food is not subject to state tax, do I owe any consumer use tax?
- I purchased merchandise and later returned the merchandise back to the vendor. If the vendor included the cost of the returned merchandise on my notification, do I still owe consumer use tax?
- Do I round total taxable purchases and consumer use tax?
- How will I be notified if I owe consumer use tax?
- How will I receive my notification from the remote retailer?
- I am a parish council on aging and have purchased items from a remote retailer. Do I owe consumer use tax?
- I am a state agency and have purchased items from a remote retailer. Do I owe consumer use tax?
- I am not required to file a Louisiana individual income tax return. How do I report consumer use tax?
- I did not receive a notification from a remote retailer; however, I made purchases subject to consumer use tax. What should I do?
- I disagree with the purchase amounts listed on my notification from a remote retailer. What should I do?
- I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?
- I operate a business and qualify as a dealer; can I use Form R-1035, Louisiana Consumer Use Tax Return, to report consumer use tax?
- I received a bill from the Department for consumer use tax that I do not agree with. What should I do?
- I recently received a notification from a remote retailer stating certain purchases may be subject to Louisiana consumer use tax. What should I do?
- If the recipient of the merchandise is not the original purchaser (i.e., the merchandise was a gift from the purchaser and shipped to the recipient to a Louisiana address), is the recipient responsible for the consumer use tax?
- I filed my Louisiana individual income tax return. After filing the return, I received a notification from a remote retailer and I owe consumer use tax. Do I have to amend my tax return?
- What is a remote seller?
- What is Louisiana consumer use tax?
- What is the due date for consumer use tax?
- What is the minimum purchase amount that I have to pay consumer use tax on?
- What purchases are subject to consumer use tax?
- Who is responsible for payment of consumer use tax?
- Will I receive confirmation that payment of my consumer use tax was received and processed?
- Since the remote retailers are required to send annual statements to the Department by March 1, will a database be set up where I can view my purchase amounts and calculate my consumer use tax?
What is the consumer use tax rate?
For taxable purchases made on or after January 1, 2025, the consumer use tax is a combined state and local rate of 9.45 percent. Consumer use tax is calculated at this rate regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 9.45 percent. The 9.45 percent is allocated at 5% percent to the state and 4 percent to local jurisdictions. The Department distributes the 4 percent portion to local governments throughout the state.