Frequently Asked Questions

Consumer Use Tax

1. What is Louisiana consumer use tax?

2. What purchases are subject to consumer use tax?

3. Can I file the Louisiana Consumer Use Tax return online?

4. What is a remote seller?

5. What is the consumer use tax rate?

6. What is the minimum purchase amount that I have to pay consumer use tax on?

7. Who is responsible for payment of consumer use tax?

8. 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?

9. How will I be notified if I owe consumer use tax?

10. 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?

11. How will I receive my notification from the remote retailer?

12. I recently received a notification from a remote retailer stating certain purchases may be subject to Louisiana consumer use tax. What should I do?

13. Do I round total taxable purchases and consumer use tax?

14. 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?

15. 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?

16. I disagree with the purchase amounts listed on my notification from a remote retailer. What should I do?

17. I did not receive a notification from a remote retailer; however, I made purchases subject to consumer use tax. What should I do?

18. I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?

19. 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?

20. I am a state agency and have purchased items from a remote retailer. Do I owe consumer use tax?

21. I am a parish council on aging and have purchased items from a remote retailer. Do I owe consumer use tax?

22. I am not required to file a Louisiana individual income tax return. How do I report consumer use tax?

23. 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?

24. What is the due date for consumer use tax?

25. Will I receive confirmation that payment of my consumer use tax was received and processed?

26. I received a bill from the Department for consumer use tax that I do not agree with. What should I do?