Louisiana - Out Of State Purchases

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 State.
  2. Click on Louisiana in the expanded State menu.
  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 2:

Under La. R.S. 47:302(K), LDR is required to collect a 8.45 percent tax on out-of-state purchases subject to use tax. This 8.45 percent rate (which includes 4 percent to be distributed by LDR to local governments) is 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.