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 or Desktop), click State, then click Louisiana (or LA). On smaller devices, click in the upper left-hand corner, then click State.
  2. Click Miscellaneous Topics in the Louisiana Quick Q&A Topics menu to expand, then click Use Tax.
  3. Continue with the interview process to enter all of the appropriate information.

Additional Information

Per LA Form IT-540 Instructions, on page 2:

Consumer Use Tax Worksheet

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.

Note that any link in the information above is updated each year automatically and will take you to the most recent version of the document at the time it is accessed.