I did not receive a notification from a remote retailer; however, I made purchases subject to consumer use tax. What should I do?


You are responsible for tracking your purchases from remote retailers and paying the consumer use tax due on those taxable purchases. If you do not receive a notification, you are still required to pay consumer use tax on taxable purchases. For example, if you did not receive a notification from Retailer B but you made taxable purchases in the amount of $600, your consumer use tax due is $51 ($600 x .0845).

Filing Dates


News & Announcements

August 12, 2025

Guilty plea resolves fraud investigation related to Hurricane Ida recovery

A guilty plea in a Baton Rouge criminal court closes the investigation into a fraud case related to the recovery process following Hurricane Ida in 2021.

July 31, 2025

New penalties for Kratom in effect Aug. 1

Starting Aug. 1, 2025, severe new penalties are in effect for the possession of the herbal supplement known as Kratom. Kratom is sold often as an energy booster, pain reliever and mood lifter. Its potential harmful side effects include liver toxicity, seizures and death.

July 28, 2025

Millions in state tax refunds moving to Unclaimed Property if taxpayers don’t claim them

BATON ROUGE – Louisiana taxpayers have until Sept. 6, 2025, to claim millions of dollars in state tax refunds before they become unclaimed property.


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.