Related pages
- Are newspapers taxable?
- Are rentals with an operator taxable?
- Are sales to churches and nonprofit organizations subject to sales tax?
- Are there any exemptions from the sales tax?
- Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?
- Can I receive an extension of the filing deadline?
- Do businesses with Internet sales have to collect Louisiana sales tax on their sales?
- Do I have to collect sales tax on charges for labor?
- Do I have to get an exemption certificate on all my customers making an exempt purchase?
- Does the state of Louisiana require electronic payment of the tax?
- How can a dealer get a credit or refund of sales tax paid on purchases of items that were resold?
- How can a taxpayer get sales tax information from the Department?
- How can I become a quarterly filer, as I seldom have taxable transactions?
- How do I get a sales tax-exempt number for a non-profit organization?
- How do I remit the sales tax on a taxable purchase that I made on which the vendor did not collect the tax?
- How is a taxpayer selected for audit?
- I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?
- I am a wholesaler, selling only to other dealers for resale. Do I have to file a sales tax return?
- I am in the air conditioning and heating business. We sell, service and install heating and cooling systems. We pay the sales tax on our purchases of these systems. We have a contract to install a cooling system to a state agency. Do we owe the use tax on the purchases that go into this job?
- I made a purchase of property for my own use from a vendor who did not collect the sales or use tax from me. Is the purchase taxable?
- If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?
- Is there an exemption for the purchase of motor vehicles for lease or rental? If so, how do I obtain the exemption? What if my business is located out of state?
- To what transactions is sales tax applied?
- What are the additional reporting requirements for taxpayers filing consolidated sales tax returns, beginning with the December 2021 return filing period?
- What are the criteria for determining if an item is a component of an immovable?
- What can I do with bad debts?
- What is the sales tax rate in Louisiana?
- When is the sales tax return due? What happens if I am late?
- When must I report a transaction on my sales tax return? Can I delay reporting a sale made on credit until the sales proceeds are collected?
- I file a consolidated sales tax return, where can I find the location ID number and registered location address to enter on Form R-1029B, Schedule B, beginning with the December 2021 return period?
- Why should I have to pay taxes on items that the vendor did not charge me tax on?
Related pages
- Are newspapers taxable?
- Are rentals with an operator taxable?
- Are sales to churches and nonprofit organizations subject to sales tax?
- Are there any exemptions from the sales tax?
- Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?
- Can I receive an extension of the filing deadline?
- Do businesses with Internet sales have to collect Louisiana sales tax on their sales?
- Do I have to collect sales tax on charges for labor?
- Do I have to get an exemption certificate on all my customers making an exempt purchase?
- Does the state of Louisiana require electronic payment of the tax?
- How can a dealer get a credit or refund of sales tax paid on purchases of items that were resold?
- How can a taxpayer get sales tax information from the Department?
- How can I become a quarterly filer, as I seldom have taxable transactions?
- How do I get a sales tax-exempt number for a non-profit organization?
- How do I remit the sales tax on a taxable purchase that I made on which the vendor did not collect the tax?
- How is a taxpayer selected for audit?
- I am a wholesaler, selling only to other dealers for resale. Do I have to collect and remit state sales tax?
- I am a wholesaler, selling only to other dealers for resale. Do I have to file a sales tax return?
- I am in the air conditioning and heating business. We sell, service and install heating and cooling systems. We pay the sales tax on our purchases of these systems. We have a contract to install a cooling system to a state agency. Do we owe the use tax on the purchases that go into this job?
- I made a purchase of property for my own use from a vendor who did not collect the sales or use tax from me. Is the purchase taxable?
- If I do not have any sales or purchases for a certain month, do I still need to file a sales tax return?
- Is there an exemption for the purchase of motor vehicles for lease or rental? If so, how do I obtain the exemption? What if my business is located out of state?
- To what transactions is sales tax applied?
- What are the additional reporting requirements for taxpayers filing consolidated sales tax returns, beginning with the December 2021 return filing period?
- What are the criteria for determining if an item is a component of an immovable?
- What can I do with bad debts?
- What is the sales tax rate in Louisiana?
- When is the sales tax return due? What happens if I am late?
- When must I report a transaction on my sales tax return? Can I delay reporting a sale made on credit until the sales proceeds are collected?
- I file a consolidated sales tax return, where can I find the location ID number and registered location address to enter on Form R-1029B, Schedule B, beginning with the December 2021 return period?
- Why should I have to pay taxes on items that the vendor did not charge me tax on?
If a vendor does not charge us sales tax, isn't that their fault? Why don't you go to the vendor to collect the tax?
If the vendor would have charged the tax, you would have paid it to the vendor when paying the invoice. The final consumer owes the tax even if the vendor fails to collect it. LA R.S. 47:303(A) provides the following:
- “The tax imposed under LA R.S. 47:302 shall be collectible from persons, as hereinafter defined, engaged as dealers, as hereinafter defined.”
- “On all tangible personal property imported, or caused to be imported, from other states or foreign countries, and used by him, the ‘dealer’, as hereinafter defined, shall pay the tax imposed by this Chapter on all articles of tangible personal property so imported and used, the same as if the said articles had been sold at retail for use or consumption in the state...”