Frequently Asked Questions
What purchases are subject to consumer use tax?
Consumer use tax applies to the purchases of taxable property or services from remote retailers when Louisiana state or local sales tax was not charged. Taxable purchases from remote retailers generally include purchases from catalogs, television shopping networks, firms selling over the internet, and retailers located outside of Louisiana.top of page
Certain purchases of property and services, such as food for home consumption and prescriptions, are not subject to consumer use tax.