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.
Taxpayers are required to remit sales tax on purchases from remote sellers if the remote seller did not collect sales tax from the purchaser for sales for delivery into Louisiana during 2019. The rate of sales tax on these remote sales is 8.45%.
To view the Louisiana Consumer Use Tax Worksheet, please refer to the Louisiana Resident Individual Income Tax Return instructions.