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Louisiana: Online Shopping Isn’t Tax Free

  • Dec 3, 2013 | Gail Cole

 Like to shop online or by catalog? Louisiana DOR reminds that those purchases are not tax free.

As holiday shoppers reach their stride, the Louisiana Department of Revenue reminds taxpayers that “’Online’ doesn’t mean ‘tax-free’.”

Whether it’s a pair of earrings on Etsi, kitchen knives from QVC, or a plaid shirt from the LL Bean catalog, the transfer of tangible personal property is subject to sales tax in Louisiana. If the seller is an out-of-state vendor not required to collect consumer use tax.

What it is

As explained by the Louisiana DOR:

“The Consumer Use Tax helps to protect Louisiana businesses from unfair competition with online retailers and other out-of-state vendors who don’t charge sales tax. And it helps to provide money for vital state services such as education, health care and public safety.”

How to pay it

Use tax may be submitted along with the Consumer Use Tax return to the Louisiana Department of Revenue. Alternatively, it may be reported on state individual income tax returns. The rate is 8%.

Consumer use tax applies to businesses as well as individuals. How does your business manage use tax?

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Louisiana State Rates

photo credit: Oliver Ortega Chua via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.