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use tax

Use tax is a tax imposed by state taxing authorities on the purchase of goods outside the taxpayer’s state of residence when sales tax is not collected on the transaction. Use taxes are generally designed to discourage the purchase of goods that are not subject to sales tax.

In Louisiana (LA), use tax complements the state sales tax. It is imposed on the storage, use, or consumption of tangible personal property in the state that was not subject to sales tax at the time of purchase. This typically applies to items bought from out-of-state vendors, including online and mail-order purchases, where the seller does not collect Louisiana sales tax. The use tax rate in Louisiana is the same as the state sales tax rate, which is 4.45% as of the knowledge cutoff in 2023. Additionally, local use taxes may apply depending on the jurisdiction. Taxpayers are responsible for reporting and paying use tax on their individual income tax returns or through a Consumer Use Tax Return if the seller does not collect it. The aim is to level the playing field between in-state and out-of-state merchants and to ensure that the state collects tax revenue on all eligible purchases.

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Taxes

use tax

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Taxes

use tax

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