Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

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?

No, if the merchandise was returned to the vendor and a refund or credit was received, consumer use tax is not due. Exchanged merchandise is still subject to consumer use tax.

Important Announcement

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?