What purchases are subject to consumer use tax?


Consumer use tax applies to the purchases of taxable property or services from remote retailers when Louisiana state or local sales tax was not charged. Taxable purchases from remote retailers generally include purchases from catalogs, television shopping networks, firms selling over the internet, and retailers located outside of Louisiana. Certain purchases of property and services, such as food for home consumption and prescriptions, are not subject to consumer use tax.

Filing Dates


News & Announcements

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.


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