Frequently Asked Questions

Consumer use tax is due on all taxable purchases made when sales tax is not charged and collected by the remote seller. To assist with compliance, Act 569 of the 2016 Regular Session of the Louisiana Legislature established notification and reporting requirements for retail sales made in Louisiana by remote retailers. Remote retailers selling between $50,000 to $100,000 in Louisiana sales must send notifications to Louisiana purchasers by January 31 of each year. However, purchasers are still required to pay consumer use tax on taxable purchases not reported by remote retailers.