Louisiana Requirements for Remote Sellers

Last Updated on January 29, 2018

The Louisiana Department of Revenue has issued an Information Bulletin regarding requirements for remote retailers.

The Information Bulletin defines a remote retailer to be a retailer that is:

• Not required by applicable law, ordinance, or regulation to register as a dealer in

Louisiana, and thus is not otherwise required to collect Louisiana sales and use taxes.

• Makes retail sales of tangible personal property or taxable services where the property is delivered into Louisiana or the beneficial use of the service occurs in Louisiana, and the cumulative annual gross receipts for the retailer and its affiliates from those sales exceeds fifty thousand dollars ($50,000) per calendar year.
• Does not collect and remit Louisiana sales and use tax with respect to their retail sales in this state, including the tax imposed under R.S. 47:302(K).

At the time of sale, the remote retailer must notify the Louisiana purchaser that the purchase is subject to Louisiana use tax unless it is specifically exempt.  By January 31st of each year, a remote retailer shall send to each Louisiana purchaser who purchased property or services from the retailer in the immediately preceding calendar year an annual notice containing the following:

• Total amount paid by the purchaser for purchases in that preceding calendar year;
• Listing of the dates and amounts of purchases, if available;
• 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
• 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).