Frequently Asked Questions
I have determined the correct amount of consumer use tax owed on my taxable purchases, what should I do next?
The first method is to report and pay the consumer use tax on your Louisiana individual income tax return. The consumer use tax is paid in addition to any individual income tax you owe. The consumer use tax is reported on Line 24 of Form IT-540, 2017 Louisiana Resident Income Tax Return, or Line 24 of Form IT-540B, 2017 Louisiana Nonresident and Part-Year Resident Income Tax Return.
The second method is to report and pay the consumer use tax separately on Form R-1035, Louisiana Consumer Use Tax Return. Form R-1035 may be submitted any time after the taxable purchase(s) is made, but before the due date of the consumer use tax to avoid interest and penalties.