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Louisiana Free Printable  for 2018 Louisiana Nonresident Consumer Use Tax

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Nonresident Consumer Use Tax
Form 540CU-NR

R-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. For purchases made before April 1, 2016, Louisiana’s Consumer Use Tax is calculated at a combined rate of 8 percent: 4% State and 4% Local. For purchases made on or after April 1, 2016, Louisiana’s Consumer Use Tax is calculated at a combined rate of 9 percent: 5% State and 4% Local. Visit Revenue.Louisiana.Gov/ConsumerUse for more information R-540CU-NR CONSUMER USE TAX SCHEDULE Use this schedule to track purchases made before April 1, 2016 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), for purchases made before April 1, 2016, 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 (Enter here and on Form IT-540B, Line 24A.).................... $ .00 X .08 R-540CU-NR CONSUMER USE TAX SCHEDULE Use this schedule to track purchases made on or after April 1, 2016 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), for purchases made on or after April 1, 2016, the Department is required to collect a use tax rate of 9 percent on out-of-state use taxable purchases. This 9 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 9 percent. Add the amounts together from the worksheet above and enter on Line 1 – Taxable purchases. Multiply the taxable purchases amount by 9 percent to determine the total use tax due (Line 2). 1. Taxable purchases.................................................................................................. $ .00 Tax rate (9%).......................................................................................................... 2. TOTAL USE TAX DUE (Enter here and on Form IT-540B, Line 24B.)……............. $ .00 X .09
Extracted from PDF file 2017-louisiana-form-540cu-nr.pdf, last modified November 2016

More about the Louisiana Form 540CU-NR Other Nonresident TY 2017

We last updated the Nonresident Consumer Use Tax in January 2018, so this is the latest version of Form 540CU-NR, fully updated for tax year 2017. You can download or print current or past-year PDFs of Form 540CU-NR directly from TaxFormFinder. You can print other Louisiana tax forms here.


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Other Louisiana Other Forms:

TaxFormFinder has an additional 34 Louisiana income tax forms that you may need, plus all federal income tax forms.

Form Code Form Name
Form R-1035 Consumer Use Tax Return and Payment Coupon
Form R-620INS Request for Refund of LA. Citizens Property Insurance
Form R-5629 Consumer Excise Tax Return
Form 540CU R Resident Consumer Use Tax
Form R-6140 Credit Utilization Form

Download all LA tax forms View all 35 Louisiana Income Tax Forms


Form Sources:

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 January 2018.

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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 seven 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:



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