If you are registered to collect and remit sales tax, the tax should be remitted directly to the state by reporting the purchase amount on Form R-1029, Louisiana Sales Tax Return, Line 2. Louisiana also has provisions in the individual income tax return by which citizens may report and remit the tax due on personal purchases on which sales tax was not collected by the vendor. In addition, individuals may complete Form R-1035, Louisiana Consumer Use Return, which may be found on the Department’s website.