I recently received a notification from a remote retailer stating certain purchases may be subject to Louisiana consumer use tax. What should I do?


Review your notification for accuracy. If you agree with the purchase amounts listed, calculate 8.45 percent of the total purchase amount to determine your consumer use tax due. For example, if a notification from Retailer A indicates you have combined taxable purchases of $1,500.00, your consumer use tax due is $127 ($1,500.00 x .0845). Your total taxable purchases are subject to consumer use tax regardless as to whether those taxable purchases were included on your notification. For example, if you have additional taxable purchases from Retailer A in the amount of $400.00 that were not included in the notification, your total consumer use tax due is $161 [($1,500.00 + $400.00) x .0845].

Filing Dates


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