Louisiana Nonresident Consumer Use Tax

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