SALT Report 3261 – A Louisiana state perspective on Use Tax…what is it…who owes it…how do I pay it?
“Louisiana, like other states that impose a sales tax, also taxes the use of property that is brought into the state untaxed when purchased. This tax, referred to as the “use” tax, was enacted in 1934 and complements the sales tax by subjecting to tax merchandise purchased from an out-of-state source that does not collect the state’s sales tax. The purpose of the use tax is not only to raise revenue, but also to prevent retailers located out-of-state from having an unfair competitive advantage against in-state retailers who have to charge the sales tax.”
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