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Remote Retailers to Give Louisiana Use Tax Notice – Tax & Accounting Blog

Remote retailers must notify Louisiana customers when their online purchase is subject to Louisiana use tax. In addition, remote retailers must send notices to customers annually that detail their purchases during a year. Finally, they also are required to send an annual statement of purchases to the Department of Revenue for each customer.

Annual Notice to Customers Due By End of January

In addition, remote retailers must send an annual notice to each Louisiana purchaser. This annual notice must provide:

  • the total amount paid by the purchaser for purchases in the preceding calendar year; and
  • a listing of the dates and amounts of the purchases.

The notice must be sent by January 31st of each year:

  • by first class or certified mail; or
  • electronically, if authorized by the purchaser.

The words “IMPORTANT TAX DOCUMENT ENCLOSED” must be included:

  • on the outside of the envelope; or
  • in the subject line of the email.

The first annual notice must be sent by January 31, 2018.

Annual Statement Filed with Department

In addition, remote retailers must file an annual statement with the department for each of its customers. The annual statement must state the total amount paid by the customer to the retailer during the year. The statement cannot include details of the property or services purchased.

The department requires electronic filing if the retailer has sales of more than $100,000 in Louisiana in a calendar year. Remote retailers with sales of $100,000 or less may file a Remote Retailers Annual Statement (R-1116) via email or regular mail.

The filing deadline for the annual statement is March 1st. The first annual statement must be filed by March 1, 2018.

Revenue Information Bulletin No. 18-006, Louisiana Department of Revenue, January 5, 2018, ¶202-812

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Author: CCHTaxGroup

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