Frequently Asked Questions
If a vendor does not charge us sales tax, isn't that their fault? Why don't you go to the vendor to collect the tax?
If the vendor would have charged the tax, you would have paid it to the vendor when paying the invoice. The final consumer owes the tax even if the vendor fails to collect it. LA R.S. 47:303(A) provides the following:
- "The tax imposed under LA R.S. 47:302 shall be collectible from persons, as hereinafter defined, engaged as dealers, as hereinafter defined."
- "On all tangible personal property imported, or caused to be imported, from other states or foreign countries, and used by him, the "dealer", as hereinafter defined, shall pay the tax imposed by this Chapter on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption in the state..."