If you bought something online and didn’t pay sales tax, you might be getting a letter in the mail soon.
According to the Louisiana Department of Revenue, online retailers that did not collect sales taxes at the time of purchase will send notifications about taxes due on those purchases. The letters, which must be mailed by Jan. 31, will arrive in an envelope marked “Important Tax Document Enclosed.”
Louisiana law requires online sellers to notify shoppers about purchases that are subject to state use tax. This tax applies to any transaction in which the state sales tax was not charged at the time of purchase and the goods or services are delivered to Louisiana addresses.
The notices will include:
- 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 notice includes instructions on how to report and pay the use tax. It can be reported on the state resident or nonresident Individual Income Tax Return or on the Consumer Use Tax Return, available at www.revenue.louisiana.gov/FORMS.