What items are subject to the Consumer Use Tax?
Whether purchased by mail order, catalog, shopping networks, or on the Internet, all purchases of tangible personal property that would be subject to the Sales Tax if purchased in Louisiana are subject to the Consumer Use Tax. Some examples include books, cassettes, compact discs, computers, electronic equipment, clothing, jewelry, sporting goods, audio and video tapes, appliances, furniture or other home furnishings, and tobacco products. The Consumer Use Tax Law ensures that: • services (education, public safety, healthcare, etc.) are available to Louisiana citizens and businesses; and, • Louisiana businesses are not at a competitive disadvantage with out-of-state companies that are not required to collect Sales Tax.
