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Louisiana Free Printable  for 2024 Louisiana Nonresident Consumer Use Tax

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Nonresident Consumer Use Tax
540CU-NR

R-540CU-NR “Online” doesn’t mean “tax free” Louisiana’s Consumer Use Tax protects Louisiana businesses from unfair out-of-state competition. When out-of-state retailers don’t collect sales tax, they enjoy an unfair edge over local businesses. The Consumer Use Tax helps to ensure adequate funding for schools, public safety, healthcare, and other services upon which Louisiana residents rely. The Consumer Use Tax applies to retail purchases from companies with no physical presence in Louisiana such as online retailers, mail order catalogues, and TV shopping networks. Eligible purchases include: • Appliances • Books • Clothing • Computers • DVDs and CDs • Electronics • Furniture • Music and movie downloads • Software • Tobacco products Even when online or other retailers do not charge sales tax, Louisiana state law still applies the use tax to these purchases. Louisiana’s Consumer Use Tax is calculated at a combined rate of 8%: • 4% State • 4% Local Visit Revenue.Louisiana.Gov/ConsumerUse for more information and for an online Consumer Use Tax worksheet. R-540CU-NR Consumer Use Tax Schedule Use this schedule to track purchases throughout the year to report on next year’s return. Purchase NR Amount Purchase Amount Consumer Use Tax Worksheet If you purchased goods from out-of-state companies and were not properly charged Louisiana state sales tax, you are required to file and pay the tax directly to the Louisiana Department of Revenue. This can include purchases from: catalogs, television, internet, outside the U.S., and another state (and used in Louisiana). Under Louisiana Revised Statute 47:302(K), the Department is required to collect a use tax rate of 8 percent on out-of-state use taxable purchases. This 8 percent rate (which includes 4 percent to be distributed by the Department to local governments) is in lieu of the actual rate in effect in your area, and is payable regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 8 percent. This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state companies who are not required to collect sales tax. 1. Taxable purchases.................................................................................................. $ .00 Tax rate (8%).......................................................................................................... 2. Total use tax due (Print here and on Line 18 on Form IT-540B.)................... $ .00 X .08
Extracted from PDF file 2023-louisiana-540cu-nr.pdf, last modified November 2010

More about the Louisiana 540CU-NR Other TY 2023

We last updated the Nonresident Consumer Use Tax in February 2024, so this is the latest version of 540CU-NR, fully updated for tax year 2023. You can download or print current or past-year PDFs of 540CU-NR directly from TaxFormFinder. You can print other Louisiana tax forms here.

Related Louisiana Other Forms:

TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms. These related forms may also be needed with the Louisiana 540CU-NR.

Form Code Form Name
Form 540CU-NR Nonresident Consumer Use Tax

Download all LA tax forms View all 35 Louisiana Income Tax Forms


Form Sources:

Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana 540CU-NR from the Department of Revenue in February 2024.

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Historical Past-Year Versions of Louisiana 540CU-NR

We have a total of six past-year versions of 540CU-NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:



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