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Form 540CU-R Fillable Resident Consumer Use Tax
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)
4%State 4%LocalVisit Revenue Louisiana Gov/ConsumerUse for more information Appliances Books Clothing Computers DVDsandCDs Electronics Furniture Musicandmoviedownloads Software TobaccoproductsEven when online or other retailers do not charge sales tax Louisiana state law still applies the use tax to these Online doesn t mean tax free (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) (text) 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 purchases amount by 8 percent to determine the total use tax due (Line 2) competitive disadvantage with out of state companies who are not required to collect Louisiana sales tax 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 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 internet outside the U S and another state (and used in Louisiana) This law ensures that Louisiana businesses are not at a Louisiana s Consumer Use Tax is calculated at a combined rate of 8%: Louisiana s Consumer Use Tax protects Louisiana businesses from unfair out of state competition Purchase amount Purchase amount purchases R 540CU R services upon which Louisiana residents rely such as online retailers mail order catalogues and TV shopping networks Eligible purchases include: Tax rate (8%) X 08 taxable purchases This 8 percent rate (which includes 4 percent to be distributed by the Department to local governments) is The Consumer Use Tax applies to retail purchases from companies with no physical presence in Louisiana The Consumer Use Tax helps to ensure adequate funding for schools public safety healthcare and other to file and pay the tax directly to the Louisiana Department of Revenue This can include purchases from: catalogs television 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 Use this schedule to track purchases throughout the year to report on next year s return When out of state retailers don t collect sales tax they enjoy an unfair edge over local businesses your area is equal to higher than or lower than 8 percent