Louisiana Resident Consumer Use Tax

Resident Consumer Use Tax
Form 540CU R
R-540CU-R

“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.
For purchases made before April 1, 2016, Louisiana’s Consumer Use Tax is calculated at a combined rate of
8 percent: 4% State and 4% Local.
For purchases made on or after April 1, 2016, Louisiana’s Consumer Use Tax is calculated at a combined rate
of 9 percent: 5% State and 4% Local.
Visit Revenue.Louisiana.Gov/ConsumerUse for more information

R-540CU-R

CONSUMER USE TAX SCHEDULE
Use this schedule to track purchases made on or after April 1, 2016 to report on next year’s return.
Purchase

	

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). This law ensures that Louisiana businesses are not at a
competitive disadvantage with out-of-state companies who are not required to collect Louisiana sales tax.
Under Louisiana Revised Statute 47:302(K), for purchases made before April 1, 2016, 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.
Add the amounts together from the worksheet above and enter on Line 1 – Taxable purchases. Multiply the Taxable purchases amount by 8 percent to determine the total use tax due (Line 2).

1.	Taxable purchases..................................................................................................

$	.00

	 Tax rate (8%)..........................................................................................................

	

2.	TOTAL USE TAX DUE (Enter here and on Form IT-540, Line 25A.)......................

$	.00

X .08

R-540CU-R

CONSUMER USE TAX SCHEDULE
Use this schedule to track purchases made on or after April 1, 2016 to report on next year’s return.
Purchase

	

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). This law ensures that Louisiana businesses are not at a
competitive disadvantage with out-of-state companies who are not required to collect Louisiana sales tax.
Under Louisiana Revised Statute 47:302(K), for purchases made on or after April 1, 2016, the Department is required to collect
a use tax rate of 9 percent on out-of-state use taxable purchases. This 9 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 9 percent.
Add the amounts together from the worksheet above and enter on Line 1 – Taxable purchases. Multiply the Taxable purchases amount by 9 percent to determine the total use tax due (Line 2).

1.	Taxable purchases..................................................................................................

$	.00

	 Tax rate (9%)..........................................................................................................

	

2.	TOTAL USE TAX DUE (Enter here and on Form IT-540, Line 25B.)......................

$	.00

X .09