I made a purchase of property for my own use from a vendor who did not collect the sales or use tax from me. Is the purchase taxable?

Use tax is due on all taxable sales transactions when the sales tax was not collected by the selling vendor. If the property you purchased is tangible personal property and is subject to sales tax as described above, then the purchase is subject to sales tax even though your vendor did not collect it. The vendor acts as an agent on behalf of the state in collecting the sales tax due. In the event the vendor does not collect the sales tax, the department may seek to collect the sales tax from the vendor or the purchaser. This issue is addressed in the court case Collector of Revenue v. J. L. Richardson Company, 247 So.2d 151 (La. App. 4th Cir. 1971), and by the definition of dealer under LAC 61:I.4301. See Consumer Use Tax FAQ for additional information.