Louisiana Use Tax

Article ID: 60105  

Question
Louisiana Use Tax

Answer

During the tax year, if you purchased goods for use in Louisiana from outside the state and were not charged Louisiana state sales tax, you are required to file and pay the tax directly to LDR. This includes purchases from catalogs, television, Internet, another state, or outside the U.S. If any of the items were alcoholic beverages or tobacco products, you are required to file Form R-5629. Use the Consumer Use Tax Worksheet below to calculate your use tax. Do not include any consumer use tax reported for the tax year on Form R-1035, Consumer Use Tax Return, or purchases made for your business. You must register your business with LDR and report the use tax for your business under that account. Mark an “X” in the box to indicate if no use tax is due or the amount is from the Consumer Use Tax Worksheet

 


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Views: 1209 Created on: Jun 15, 2013