What is Louisiana consumer use tax?


The Louisiana consumer use tax is a transactional tax that is due when a purchaser buys taxable tangible personal property or taxable services online, by catalog, or through other remote means. If the purchaser buys taxable property or services and the remote retailer does not charge Louisiana state or local sales tax, the purchaser is obligated to pay consumer use tax to the Louisiana Department of Revenue (“Department”) if the property or service is delivered to an address within Louisiana.

Filing Dates


News & Announcements

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.

June 12, 2025

Louisiana men arrested for gambling-related tax fraud scheme

BATON ROUGE – Two Louisiana men face felony charges for their alleged involvement in a scheme to steal of hundreds of thousands of dollars in state income tax refunds.

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.


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