Frequently Asked Questions
If the recipient of the merchandise is not the original purchaser (i.e., the merchandise was a gift from the purchaser and shipped to the recipient to a Louisiana address), is the recipient responsible for the consumer use tax?
No, the original purchaser of the property or service is responsible for payment of the consumer use tax. For example, if a purchaser buys a product online as a gift and instructs the remote retailer to ship the gift to the recipient’s Louisiana address, the purchaser is responsible for payment of consumer use tax. The gift recipient does not owe consumer use tax on the purchase.top of page