Form R-1035 - Consumer Use Tax - Ldr - 2004 Page 2
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1
2CONSUMER USE TAX
If you purchased goods from out-of-state companies
To pay your Consumer Use Tax, complete the
for use in Louisiana and were not properly charged
payment coupon in this brochure. Enter the informa-
Louisiana state sales tax, Louisiana Revised Statute
tion requested in the spaces provided on the
47:302(K) requires you to file and pay a Consumer
coupon. Multiply that total by 8 percent (.08). The
Use Tax directly to the Louisiana Department of
resulting figure is the amount of Consumer Use Tax
Revenue.
you owe. Detach and mail the completed coupon
along with your payment to the following:
Individuals who operate a business and qualify as a
dealer under Louisiana Revised Statute 47:301(4)
Louisiana Department of Revenue
and are required to be registered for sales tax, may
P.O. Box 3138
not use this consumer use tax return to report their
Baton Rouge, LA 70821-3138
use tax. The tax must be reported on the dealer’s
state and local sales tax returns.
Questions concerning Consumer Use Tax should be
The Louisiana use tax was enacted in 1934 to
directed to the nearest regional office of the
prevent retailers located out-of-state from having an
Louisiana Department of Revenue or to the Taxpayer
unfair
competitive
advantage
against
in-state
Services Division at 225-219-7356.
retailers
who
have
to
charge
the
sales
tax.
Individuals in Louisiana are responsible for paying
BUSINESS USE TAX
use tax on an out-of-state purchase when the item
purchased is subject to the Louisiana sales tax and
If a Business qualifies as a dealer under Louisiana
the retailer making the sale does not collect sales
Revised Statute 47:301(4) and is required to be
tax on the sale. Items that are subject to sales tax
registered for sales tax, the business may not use
include computers and other electronic equipment,
this consumer use tax return to report their use tax.
canned software, books, audio and video tapes,
The tax must be reported on the dealer’s state and
compact discs, records, clothing, appliances, furni-
local sales tax returns. Because four percent of the
ture and other home furnishings, sporting goods,
jewelry, etc. Out-of-state retailers include mail-order
taxes reported using the consumer use tax return is
companies, television shopping networks, firms
distributed
to
the
local
parishes
based
on
selling over the Internet, and retailers located
populations, the local taxing authority where the
outside Louisiana.
dealer is located does not receive the local use tax
The Louisiana use tax is calculated at the rate of 8
reported. Businesses that do not have a physical
percent. This 8 percent rate, which includes 4
presence in the state are allowed by Louisiana
percent to be distributed by the Department of
Revised Statute 47:302(K)(5) to collect the 8
Revenue to local governments, is in lieu of the
percent sales tax on their Louisiana sales. This tax
actual local rate in effect in your area, and is payable
may be reported on the consumer use tax return.
regardless of whether the actual combined state
and local rate in your area is equal to, higher than, or
lower than 8 percent.
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