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 operate a business and qualify as a dealer; can I use Form R-1035, Louisiana Consumer Use Tax Return, to report consumer use tax?

No, dealers are required to be registered with the Department for sales tax purposes and can only report consumer use tax on the dealer’s state and local sales tax returns. Form R-1035 may not be used. Businesses must file the R-1029 and report use tax on line 2 of the State sales tax return and the applicable parish tax on the appropriate line of the parish tax return.