Remote Retailers Must Send Annual Notice to Louisiana Shoppers

Remote retailers must send an annual notice to Louisiana shoppers when the retailers did not collect sales tax from the shoppers. The annual notice mailing deadline for 2017 purchases.

Louisiana online and catalog shoppers who made purchases in 2017 for which sales tax was not collected will receive an annual use tax notification from the remote retailer.

This annual notice must be sent by first class or certified mail before January 31 each year. Alternatively, the remote seller may send the notice electronically if authorized by the purchaser.

The annual notice must provide the following:

  • total amount paid by purchaser for goods or services in preceding calendar year;
  • listing of dates and amounts of purchases, if available;
  • whether purchase is exempt from tax, if known by the retailer;
  • name of retailer;
  • statement that Louisiana use tax may be due; and
  • instructions for paying use tax on purchaser’s individual income tax return or on Consumer Use Tax Return (R-1035).

Remote retailers must report the same information to the Louisiana Department of Revenue.

Taxpayers who file taxes through a paid preparer should provide a copy of the notice to the preparer.

The annual notice and reporting requirements by remote sellers are further covered in Revenue Information Bulletin 18-006.

The complete release is available at http://www.rev.state.la.us/NewsAndPublications/NewsReleaseDetails/10457.

News Release, Louisiana Department of Revenue, January 16, 2018

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