What is Louisiana’s Use Tax?
Louisiana’s use tax is complementary to the 4.45% sales tax. It applies to items purchased from out of state and brought into Louisiana when sales tax was not already collected. The use tax rate is estimated to be 8.45% currently.
Who Pays Use Tax in Louisiana?
Consumer Use Tax can be reported and paid annually when filing your Louisiana Individual Income Tax Return. Refer to the instructions in the booklet for reporting and paying the total Consumer Use Tax owed. The Louisiana use tax is currently calculated at the rate of 8.45%.
What is the Sales and Use Tax Rate in Louisiana?
The use tax rate includes the regular 4.45% Louisiana sales tax and it can be as high as 8.45% when including local taxes. The use tax ensures out of state purchases are taxed similarly to in-state purchases.
Examples where use tax applies:
- Items purchased from out of state stores and brought into Louisiana
- Items purchased online or via catalog from out of state sellers
Louisiana also has other taxes like income tax, severance tax on natural resource extraction, and excise taxes on certain goods. Tax rates and regulations frequently change.