Frequently Asked Questions
Why must I collect and remit sales taxes?
The simplest answer is that it is the law. Louisiana Revised Statute 47:301 et seq. is the authority on sales tax. Sales tax is imposed on the sales, use, consumption, lease or rental, distribution and the storage for use or consumption within a taxing jurisdiction of tangible personal property, and upon the sales of certain services. The tax in each instance is collectible from the vendor.
Vendors are required to collect sales tax from their customers, file a return, and remit the tax to LDR.