I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?


You may pay the consumer use tax by one of three methods: The first method is to report and pay the consumer use tax on your Louisiana individual income tax return. The consumer use tax is paid in addition to any individual income tax you owe. The due date for filing a Louisiana income tax return is May 15. The second method is to report and pay the consumer use tax separately on Form R-1035, Louisiana Consumer Use Tax Return. Form R-1035 may be submitted any time after the taxable purchase(s) is made, but before the May 15 due date of the consumer use tax to avoid interest and penalties. Please see question 24 for additional information. The third method is to report and pay the consumer use tax through the use of the Department’s LaTAP online program. Please see Question 3 for additional information.

Filing Dates


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