Important Announcement

Beginning April 13, 2026, LDR’s New Orleans regional office will relocate to the OMV building at 100 Veterans Blvd. Walk-in services available Monday–Friday, 8:00 a.m. – 4:00 p.m. No appointment needed. Get more info

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.