Frequently Asked Questions

Louisiana Revised Statute 47:309.1 requires all remote retailers who made sales into Louisiana to provide their Louisiana customers with an annual notice of purchases made during the preceding calendar year. The notice may be delivered by first class or certified mail. The notice may also be sent electronically if the Louisiana purchaser has authorized the remote retailer to do so. The remote retailer must send this notice by January 31 each year. If Louisiana sales tax was not collected on the purchases listed on the notification, and under Revised Statute 47:302(K), use tax would be due on these purchases, you can report and pay your use tax liability on the individual income tax return (IT-540 or IT-540B) or the Consumer Use Tax Return (R-1035). All purchases of tangible personal property and certain services are subject to Louisiana sales/use tax unless specifically exempted.