Form R-1035 - Louisiana Consumer Use Tax

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R-1035 (10/11)
Louisiana Consumer Use Tax
R.S. 47:302(K)
Louisiana Department of Revenue
P.O. Box 3138
Baton Rouge, LA 70821-3138
Louisiana state sales tax, Louisiana Revised Statute 47:302(K) requires you to file and pay a Consumer Use Tax directly to the Louisiana
Department of Revenue.
Individuals who operate a business and qualify as a dealer under Louisiana Revised Statute 47:301(4) and are required to be registered
for sales tax, may not use this consumer use tax return to report their use tax. The tax must be reported on the dealer’s state and local
sales tax returns.
The Louisiana use tax was enacted in 1934 to prevent retailers located out-of-state from having an unfair competitive advantage against
in-state retailers who have to charge the sales tax. Individuals in Louisiana are responsible for paying use tax on an out-of-state purchase
when the item purchased is subject to the Louisiana sales tax and the retailer making the sale does not collect sales tax on the sale.
Items that are subject to sales tax include computers and other electronic equipment, canned software, books, audio and video tapes,
compact discs, records, clothing, appliances, furniture and other home furnishings, sporting goods, jewelry, etc. Out-of-state retailers
include mail-order companies, television shopping networks, firms selling over the Internet, and retailers located outside Louisiana.
The Louisiana use tax is calculated at the rate of 8 percent. This 8 percent rate, which includes 4 percent to be distributed by the
Department of Revenue to local governments, is in lieu of the actual local 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.
To pay your Consumer Use Tax, complete the payment coupon in this brochure. Enter the information requested in the spaces provided
on the coupon. Multiply that total by 8 percent (.08). The resulting figure is the amount of Consumer Use Tax you owe. You may use the
attached worksheet to track your purchases. Keep the worksheet for your records. Enter the total purchase price from the work sheet
on the designated line on the coupon. Detach and mail the completed coupon along with your payment to the address listed in the black
box at the top of the form.
Questions concerning Consumer Use Tax should be directed to the nearest regional office of the Louisiana Department of Revenue or
to the Special Programs Division at (225) 219-7462 or (225) 219-6236 (TDD).
R- 1035 (10/11)
Detach & send payment to:
Louisiana Department of Revenue
CONSUMER USE TAX
P.O. Box 3138
Date of Purchase (mm/dd/yyyy)
Baton Rouge, LA 70821-3138
PLEASE PRINT OR TYPE.
Social Security Number
Phone Number
(
)
Total Purchase
.00
Price
Name
x .08
Address
City
State
Tax Rate
.00
Total Use Tax Due
ZIP
Signature
Date (mm/dd/yyyy)
4303
X

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