Important Announcement

Due to critical system updates and the Labor Day holiday, the Louisiana Department of Revenue (LDR) will be closed from 2 p.m. on Friday, Sept. 4, 2026, through Monday, Sept. 7, 2026. In addition to the closure of all LDR offices during this period, all online services including electronic tax filing and payments and the Louisiana Taxpayer Access Point (LaTAP) portal will be unavailable as well. All in-person, telephone and online customer service will resume on Tuesday, Sept. 8.

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

If you are not required to file a Louisiana individual income tax return, use Form R-1035, Louisiana Consumer Use Tax Return. This form must be mailed to the Department and payment included for the consumer use tax due.