BATON ROUGE, LA (WVUE) - Louisiana online and catalog shoppers will begin getting notifications to pay state sales tax that was not collected. The notice will include instructions on how to pay the tax.
Lawmakers approved a measure during the 2016 regular session that requires remote retailers who deliver goods or services to Louisiana addresses notify shoppers about purchases that are subject to state use tax.
The use tax applies to any transaction in which state sales tax was not collected at the time of purchase. Louisiana's Office of Public Affairs says state sales tax is due even if the retailer does not send a notice to the purchaser.
The state says the notices will arrive via First Class mail or Certified Mail and will:
• Provide the total amount paid by the purchaser for purchases in that preceding calendar year;
• Contain a listing of the dates and amounts of purchases, if available;
• Explain whether the property or service is exempt from sales and use taxes if known by the retailer;
• Clearly, disclose the name of the retailer; and
• Include a clear statement that Louisiana use tax may be due on the purchases made from the retailer and that Louisiana law requires the payment of an individual's use tax liability on the individual income tax return or the Consumer Use Tax Return (R-1035).
The notices may also be sent electronically.
The remote retailers will also provide the Louisiana Department of Revenue the same information that was sent to purchasers.