Frequently Asked Questions
I have received a document from an online retailer labeled “IMPORTANT TAX DOCUMENT ENCLOSED”. Must I include this information on my income tax return?
Yes. Louisiana Revised Statute 47:309.1 requires all remote retailers who made sales into Louisiana to provide their Louisiana customers with an annual notification of purchases made during the preceding calendar year by January 31st each year. The notification should be delivered by first class or certified mail but can be sent electronically if the Louisiana purchaser has authorized the remote retailer to do so. If Louisiana sales tax was not collected on the purchases listed on the notification, and under Revised Statute 47:302(K), use tax would be due on these purchases, you can report and pay your use tax liability on the individual income tax return (IT-540 or IT-540B) or the Consumer Use Tax Return (R-1035). All purchases of tangible personal property and certain services are subject to Louisiana sales/use tax unless specifically exempted.