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


Consumer use tax is due on all taxable purchases made when sales tax is not charged and collected by the remote seller. To assist with compliance, Act 569 of the 2016 Regular Session of the Louisiana Legislature established notification and reporting requirements for retail sales made in Louisiana by remote retailers. Remote retailers selling between $50,000 to $100,000 in Louisiana sales must send notifications to Louisiana purchasers by January 31 of each year. However, purchasers are still required to pay consumer use tax on taxable purchases not reported by remote retailers.

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


How Can This Page Be Better?

LDR wants this website to be useful and easy-to-use for you. We'd like your feedback so we can improve our site.