Louisiana Nonresident Consumer Use Tax
Extracted from PDF file 2016-louisiana-form-540cu-nr.pdf, last modified November 2010
Nonresident Consumer Use TaxR-540CU-NR “Online” doesn’t mean “tax free” Louisiana’s Consumer Use Tax protects Louisiana businesses from unfair out-of-state competition. When out-of-state retailers don’t collect sales tax, they enjoy an unfair edge over local businesses. The Consumer Use Tax helps to ensure adequate funding for schools, public safety, healthcare, and other services upon which Louisiana residents rely. The Consumer Use Tax applies to retail purchases from companies with no physical presence in Louisiana such as online retailers, mail order catalogues, and TV shopping networks. Eligible purchases include: • Appliances • Books • Clothing • Computers • DVDs and CDs • Electronics • Furniture • Music and movie downloads • Software • Tobacco products Even when online or other retailers do not charge sales tax, Louisiana state law still applies the use tax to these purchases. Louisiana’s Consumer Use Tax is calculated at a combined rate of 8%: • 4% State • 4% Local Visit Revenue.Louisiana.Gov/ConsumerUse for more information R-540CU-NR Consumer Use Tax Schedule Use this schedule to track purchases throughout the year to report on next year’s return. Purchase Amount Purchase Amount Consumer Use Tax Worksheet If you purchased goods from out-of-state companies and were not properly charged Louisiana state sales tax, you are required to file and pay the tax directly to the Louisiana Department of Revenue. This can include purchases from: catalogs, television, internet, outside the U.S., and another state (and used in Louisiana). This law ensures that Louisiana businesses are not at a competitive disadvantage with out-of-state companies who are not required to collect Louisiana sales tax. Under Louisiana Revised Statute 47:302(K), the Department is required to collect a use tax rate of 8 percent on out-of-state use taxable purchases. This 8 percent rate (which includes 4 percent to be distributed by the Department to local governments) is in lieu of the actual rate in effect in your area, and is payable regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 8 percent. Add the amounts together from the worksheet above and enter on Line 1 – Taxable purchases. Multiply the taxable purchases amount by 8 percent to determine the total use tax due (Line 2). 1. Taxable purchases.................................................................................................. $ .00 Tax rate (8%).......................................................................................................... 2. Total use tax due (Print here and on Line 18 on Form IT-540B.)................... $ .00 X .08
More about the Louisiana Form 540CU-NR Other Nonresident
We last updated the Nonresident Consumer Use Tax in May 2017, and the latest form we have available is for tax year 2016. This means that we don't yet have the updated form for the current tax year. Please check this page regularly, as we will post the updated form as soon as it is released by the Louisiana Department of Revenue. You can print other Louisiana tax forms here.
Other Louisiana Other Forms:
|Form Code||Form Name|
|Form R-6140||Credit Utilization Form|
|Form R-620INS||Request for Refund of LA. Citizens Property Insurance|
|Form R-6170||Transferable Credit Payment Voucher|
|Form R-6145||Transferee's Tax Credit Information Disclosure Authorization|
|Form 540CU R||Resident Consumer Use Tax|
Louisiana usually releases forms for the current tax year between January and April. We last updated Louisiana Form 540CU-NR from the Department of Revenue in May 2017.
Form 540CU-NR is a Louisiana Other form. Many states have separate versions of their tax returns for nonresidents or part-year residents - that is, people who earn taxable income in that state live in a different state, or who live in the state for only a portion of the year. These nonresident returns allow taxpayers to specify which which income is subject to the state's taxes, and which is not.
Historical Past-Year Versions of Louisiana Form 540CU-NR
We have a total of six past-year versions of Form 540CU-NR in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:
While we do our best to keep our list of Louisiana Income Tax Forms up to date and complete, we cannot be held liable for errors or omissions. Is the form on this page out-of-date or not working? Please let us know and we will fix it ASAP.