Form R-540cu-R - Consumer Use Tax Schedule Page 2

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R-540CU-R
Consumer use Tax sChedule
Use this schedule to track purchases throughout the year to report on next year’s return.
Purchase
amount
Purchase
amount
Consumer use Tax WorksheeT
If you purchased goods from out-of-state companies and were not properly charged Louisiana state sales tax, you are required
to file and pay the tax directly to the Louisiana Department of Revenue. This can include purchases from: catalogs, television,
internet, outside the U.S., and another state (and used in Louisiana). This law ensures that Louisiana businesses are not at a
competitive disadvantage with out-of-state companies who are not required to collect Louisiana sales tax.
Under Louisiana Revised Statute 47:302(K), the Department is required to collect a use tax rate of 8 percent on out-of-state use
taxable purchases. This 8 percent rate (which includes 4 percent to 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 whether the actual combined state and local rate in
your area is equal to, higher than, or lower than 8 percent.
Add the amounts together from the worksheet above and enter on Line 1 – Taxable purchases. Multiply the Taxable pur-
chases amount by 8 percent to determine the total use tax due (Line 2).
1. Taxable purchases .................................................................................................
$
.00
Tax rate (8%) .........................................................................................................
X .08
2. ToTal use Tax due (Print here and on Line 17 on Form IT-540.) .....................
$
.00

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