If you purchased goods for use in Louisiana from outside the state and were not charged Louisiana state sales tax, you are required to file and pay the tax directly to LDR. This includes purchases from catalogs, television, Internet, another state, or outside the U.S. If any of the items were alcoholic beverages or tobacco products, you are required to file a Consumer Excise Tax Return, R-5629, which can be found on the Louisiana Department of Revenue's website.
Note: LDR is required to collect 8 percent tax on out of state purchases. Act 26 of the 2016 First Extraordinary Session increased the use tax to 9 percent tax on out of state purchases made on or after April 1, 2016. These rates (which include 4 percent to be distributed by LDR to local governments) are in lieu of the actual rate in effect for your area, and is payable regardless of the actual combined state and local rate for your area.
To view the Louisiana Consumer Use Tax Worksheet, please refer to the Louisiana Resident Individual Income Tax Return instructions.