I purchased merchandise and later returned the merchandise back to the vendor. If the vendor included the cost of the returned merchandise on my notification, do I still owe consumer use tax?


No, if the merchandise was returned to the vendor and a refund or credit was received, consumer use tax is not due. Exchanged merchandise is still subject to consumer use tax.

Filing Dates


News & Announcements

September 02, 2025

Hunters get a tax break during the 2nd Amendment Weekend Sales Tax Holiday, Sept. 5-7

BATON ROUGE – Consumer purchases of firearms, ammunition and a wide range of hunting supplies are exempt from state and local sales tax during the Louisiana Second Amendment Weekend Sales Tax Holiday, Friday, Sept. 5 through Sunday, Sept. 7.

August 26, 2025

LDR partners with OMV in Lafayette to resolve driver’s license suspensions

BATON ROUGE – The Louisiana Department of Revenue (LDR) is partnering with the state Office of Motor Vehicles (OMV) to help Lafayette-area taxpayers resolve driver’s license suspensions.

August 25, 2025

New Orleans-area suspects arrested; products seized in crackdown on illegal vapes

BATON ROUGE – A state task force arrested four people and confiscated tens of thousands of banned substances in the second phase of a statewide crackdown on illegal and unauthorized vape products.


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