If the recipient of the merchandise is not the original purchaser (i.e., the merchandise was a gift from the purchaser and shipped to the recipient to a Louisiana address), is the recipient responsible for the consumer use tax?


No, the original purchaser of the property or service is responsible for payment of the consumer use tax. For example, if a purchaser buys a product online as a gift and instructs the remote retailer to ship the gift to the recipient’s Louisiana address, the purchaser is responsible for payment of consumer use tax. The gift recipient does not owe consumer use tax on the purchase.

Filing Dates


News & Announcements

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.

June 16, 2025

Suspects arrested, products seized and businesses closed in multi-agency vape crackdown

BATON ROUGE – A multi-agency state and federal crackdown on unauthorized vape products in Louisiana resulted in ten arrests and more than $1 million worth of illegal vape pens, pods, juices and other products taken off the streets.


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