Form 540CU R Resident Consumer Use Tax

1 Taxable purchases $ 00 2 ToTal use Tax due (Print here and on Line 17 on Form IT 540 ) $ 00 Add the amounts together from the worksheet above and enter on Line 1 Taxable purchases Multiply the Taxable pur chases amount by 8 percent to determine the total use tax due (Line 2) Consumer use Tax sChedule Consumer use Tax WorksheeT If you purchased goods from out of state companies and were not properly charged Louisiana state sales tax you are required to file and pay the tax directly to the Louisiana Department of Revenue This can include purchases from: catalogs television internet outside the U S and another state (and used in Louisiana) This law ensures that Louisiana businesses are not at a competitive disadvantage with out of state companies who are not required to collect Louisiana sales tax Purchase amount Purchase amount R 540CU R Tax rate (8%) X 08 Under Louisiana Revised Statute 47:302(K) the Department is required to collect a use tax rate of 8 percent on out of state use taxable purchases This 8 percent rate (which includes 4 percent to be distributed by the Department to local governments) is in lieu of the actual rate in effect in your area and is payable regardless of whether the actual combined state and local rate in your area is equal to higher than or lower than 8 percent Use this schedule to track purchases throughout the year to report on next year s return