Coupon - 1999 Consumer Use Tax Return - - La Department Of Revenue
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1C
U
T
N
T
ONSUMER
SE
AX
OTICE TO
AXPAYERS
Please read this important message concerning out-of-state purchases.
The Louisiana Department of Revenue would like to remind you of
Under Louisiana Revised Statute 47:302(K), the Department is
a possible tax obligation for consumer use tax on purchases from
required to collect a use tax rate of 8 percent on out-of-state use
out-of-state companies that do not collect Louisiana sales tax. This
taxable purchases. This 8 percent rate (which includes 4 percent to
can include purchases from:
be distributed by the Department to local governments) is in lieu of
the actual rate in effect in your area, and is payable regardless of
• Catalogs
• Another state (and used in Louisiana)
whether the actual combined state and local rate in your area is
• Television
• Outside the U.S.
equal to, higher than, or lower than 8 percent.
• Internet
If you purchased goods from out-of-state companies and were not
The Louisiana sales and use tax law levies a tax on the sales of
properly charged Louisiana state sales tax, you are required to file
tangible personal property, as well as the use of these goods, if the
and pay the tax directly to the Louisiana Department of Revenue.
sales tax was not charged. This law ensures that Louisiana busi-
Use the form below to report any taxable purchases made during
nesses are not at a competitive disadvantage with out-of-state
1999 from companies that did not collect state sales tax.
companies who are not required to collect sales tax. States,
including Louisiana, encourage mail-order companies to collect the
tax at the time of purchase for the consumer’s convenience, but
many companies refuse.
File your consumer use tax return before June 1, 2000.
It’s fair for business, good for the state, and it’s your responsibility.
Cut here and attach the coupon with your payment and mail to the address listed below.
C
U
T
R
• C
Y
1999
ONSUMER
SE
AX
ETURN
ALENDAR
EAR
1. Taxable purchases ........ 1 $
.00
Tax rate (8%)
X .08
2. Tax owed....................... 2 $
.00
Total Use Tax ......................................................... $
.00
Social Security Number _______________________
Mail this use tax return and payment to:
Louisiana Department of Revenue
Name _____________________________________
Sales Tax Division
Address ___________________________________
P.O. Box 3138
Baton Rouge, LA 70821-3138
Address
___________________________________
Do not send cash.
Address
___________________________________
Signature __________________________________
Questions concerning this Consumer Use Tax Return
should be directed to the Sales Tax Division at:
Date ______________________________________
(225) 925-7356
(
)
Daytime telephone __________________________
This return is intended for use only by individuals in reporting the use tax that is due on purchases for noncommercial use. The use tax
that is payable on commercially used purchases is required to be reported on regular monthly or quarterly sales and use tax filings.
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