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


Under the provisions of R.S. 47:301(8)(c)(i), this state, any parish, city and parish, municipality, district, or other political subdivision thereof, or any agency, board, commission, or instrumentality of this state or its political subdivisions are not subject to the sales and use tax levied by any political subdivisions. Parish councils on aging are considered an agency of the State of Louisiana. As a result, no consumer use tax will be due on any purchases made from a remote retailer by a parish council on aging.

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