Louisiana – Taxability of Online and Mail-Order Purchases

SALT Report 1258 – The Louisiana Department of Revenue issued a reminder that use tax applies to most online purchases made during the holiday season or any other time of year.  If you purchased goods from an out-of-state company for use in Louisiana and were not charged Louisiana sales tax, LRS 47:302(K) requires you to pay consumer use tax directly to the Louisiana Department of Revenue.
Louisiana’s consumer use tax applies to transactions in which the retailer does not charge sales tax.  This usually occurs with purchases made either through an online retailer, through mail-order, or through a television shopping network that does not have a physical location in Louisiana. When out-of-state vendors do not charge sales tax the purchaser is required to report and pay the consumer use tax which is calculated at an 8% rate and paid directly to the department.
Purchases subject to the tax include:
  • Appliances
  • Books
  • Clothing
  • Computers
  • DVD’s and CD’s
  • Electronics
  • Furniture
  • Music and movie downloads
  • Software; and
  • Tobacco products
Taxpayers can report the consumer use tax annually when filing their Louisiana individual income tax return, or they can file the Consumer Use Tax Return Form R-1035.
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