I have received an email from an online retailer saying my annual statement is available online. What is this annual statement?


Louisiana Revised Statute 47:309.1 requires all remote retailers who made sales into Louisiana to provide their Louisiana customers with an annual notice of purchases made during the preceding calendar year. The notice may be delivered by first class or certified mail. The notice may also be sent electronically if the Louisiana purchaser has authorized the remote retailer to do so. The remote retailer must send this notice by January 31 each year. If Louisiana sales tax was not collected on the purchases listed on the notification, and under Revised Statute 47:302(K), use tax would be due on these purchases, you can report and pay your use tax liability on the individual income tax return (IT-540 or IT-540B) or the Consumer Use Tax Return (R-1035). All purchases of tangible personal property and certain services are subject to Louisiana sales/use tax unless specifically exempted.

Filing Dates


News & Announcements

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.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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