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. Beginning 2018, remote retailers must send notifications to Louisiana purchasers by January 31 of each year. The first notification must be sent by January 31, 2018, and by January 31 each year thereafter. Remote retailers are not required to send notifications for years prior to 2017; however, purchasers are still required to pay consumer use tax on taxable purchases not reported by remote retailers.

Remote retailers are required to send annual statements to the Department by March 1 of each year. The annual statement includes the total amount paid by the purchaser to the retailer in the preceding calendar year. The remote retailer is prohibited from sending the Department any detail as to specific property or services purchased.