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According to Louisiana Department of Revenue instructions, you are required to report items purchased out of state for which you were not charged Louisiana sales tax. To enter this information in your TaxAct® return:
  1. From within your TaxAct return (Online of Desktop) click on the State tab
  2. Click on Louisiana located directly below the tabs
  3. Click Miscellaneous Topics to expand the category and then click Use Tax
  4. The program will proceed with the interview questions for you to enter or review the appropriate information

Additional Information

Per the Consumer Use Tax Worksheet on Form IT-540 Instructions, page 3:

Under La. R.S. 47:302(K), LDR is required to collect an 8 percent tax on out of state purchases made before April 1, 2016 and 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. This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state businesses who are not required to collect sales tax.

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