[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304592-105":53,"doc-detail-304592-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","louisiana-consumer-use-tax-form-r-1035-126","Louisiana Consumer Use Tax - Form R-1035 - (1/26)","","Louisiana Consumer Use Tax Form R-1035i (1/26) explains individual obligations under Louisiana Revised Statute 47:302(K). It covers when consumer use tax is due for catalog or remote purchases delivered to Louisiana, how the effective rate is determined, and why businesses cannot use this return. The form instructs filers to enter purchase dates for 2026, compute total purchase price, apply the tax rate, calculate total use tax due, and pay by the Louisiana Individual Income Tax Return due date to avoid interest and penalties.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/louisiana-consumer-use-tax-form-r-1035-126/304592/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/louisiana-consumer-use-tax-form-r-1035-126/304592.png","ImageObject",442,249,{"name":88,"@type":89},"Bill Black","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-27","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Who must pay Louisiana consumer use tax under Louisiana Revised Statute 47:302(K)?","Question",{"text":108,"@type":109},"Individuals who purchase taxable tangible personal property or digital products via catalog or other remote means for delivery to an address within Louisiana must pay consumer use tax to the Louisiana Department of Revenue (LDR).","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How is the consumer use tax rate determined on this form?",{"text":113,"@type":109},"The tax is calculated using the effective rate in effect on the purchase date, which includes 4% to be distributed by LDR to local governments, rather than the actual local combined rate in the purchaser’s area.",{"name":115,"@type":106,"acceptedAnswer":116},"When must the consumer use tax be reported and paid for purchases made in 2026?",{"text":117,"@type":109},"The form requires reporting and payment by the due date of the Louisiana Individual Income Tax Return for the year the taxable property was purchased. For taxable purchases made during 2026, payment is due by May 17, 2027, and late payment can result in interest and penalties.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304592,1790492760,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":76,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":9},24189269381491,"https://ap-avatar.wpscdn.com/avatar/160000cf11732dd8392?x-image-process=image/resize,m_fixed,w_180,h_180&k=1788146458752108895","R-1035 (1/26)  \n\n| | Louisiana Consumer Use Tax\u003Cbr>Louisiana Revised Statute 47:302(K) | For questions about this form, please contact:\u003Cbr>Louisiana Department of Revenue Phone: (855) 307-3893\u003Cbr>Email: [Sales.Inquiries@la.gov](Sales.Inquiries@la.gov) |\n| --- | --- | --- |\n\n\n| ➜ | Your First Name | MI | Last Name |  |  |  | Suffix |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n| ➜ | If Joint Return, Spouse’s Name | MI | Last Name |  |  |  | Suffix |\n| ➜ | Current Home Address (number and street including rural route) |  |  | Unit Type |  | Number |  |\n| ➜ | City, Town, or APO |  |  | State | ZIP |  |  |\n| ➜ | Foreign Nation, if not United States (Do not abbreviate.) |  |  |  |  |  |  |\n\n\n|  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- |\n|  |  |  |  |  |  |  |  |  |\n|  |  |  |  |  |  |  |  |  |\n\nYour Social  \nSecurity Number  \nSpouse’s Social Security Number  \n|  |  |  |  |  |  |  |  |  |  |\n| --- | --- | --- | --- | --- | --- | --- | --- | --- | --- |\n\nArea code and daytime telephone number  \nUnder Louisiana Revised Statute 47:302(K), individuals are required to fle and pay a consumer use tax directly to the Louisiana Department of Revenue (“LDR”) . The consumer use tax is calculated at the rate in effect on the date of your purchase. This rate, which includes 4% to be distributed by LDR to local governments, is in lieu of the actual local 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 the effective rate.  \nBusinesses cannot use this consumer use tax return to report their use tax. The tax must be reported on the dealer’s state and local sales tax returns. Individuals may choose to pay the consumer use tax on this form or on the Louisiana Individual Income Tax Return. To report and pay your consumer use tax on this form, complete the lines below. You may report a single purchase at a time or multiple purchases at a time.  \n• If you are reporting multiple purchases, mark the box on Line 1. DO NOT enter a date.  \n• Do not include amounts previously reported to LDR. If you have overpaid your consumer use tax, you must fle Form R-1117, Louisiana Consumer Use Tax Claim for Refund, to request a refund.  \n• You may use the attached worksheet to track your purchases. Keep the worksheet for your records.  \n• Line 4 is the amount of consumer use tax you owe. If you do not include full payment, you will receive a bill for the outstanding amount. You must report and pay your consumer use tax by the due date of the Louisiana Individual Income Tax Return for the year you purchased taxable property. For taxable purchases made during 2026, you must pay the consumer use tax by May 17 , 2027. Failure to pay the consumer use tax by the deadline will result in interest and penalties in addition to any consumer use tax due.  \nUSE THIS FORM FOR PURCHASES MADE FROM JANUARY 1, 2026, TO DECEMBER 31, 2026.  \n1. Enter Date of Purchase (mm/dd/yyyy) . If multiple dates, mark this box; do not enter a date.  ............  \n|  |  |  |  | 2 | 0 | 2 | 6 |\n| --- | --- | --- | --- | --- | --- | --- | --- |\n\n2. Total Purchase Price (Round to the nearest dollar.) .......................................................................................  \n3. Tax Rate ............... ............................................................................................................................................  \n4. Total Use Tax Due (Multiply Line 2 by Line 3; round to the nearest dollar.) ..................................................  \n| Under penalties of perjury, I declare that I have examined this return and accompanying schedules and statements, and to the best of my knowledge and belief, they are true, correct, and complete. Declaration of preparer (other than taxpayer) is based on all information of which preparer has any knowledge. |  |  |  |\n| --- | --- | --- | --- |\n| Your Signature | Date (mm","cbCaiiPTOKLAN991","https://ap.wps.com/l/cbCaiiPTOKLAN991","pdf",100647,"English","# Line-by-line filing instructions\n## Purchases covered and reporting rules\n## Key lines: purchase date, price, tax rate, use tax due\n# Payment deadline and penalties\n# Additional information on consumer use tax\n## What it is and when it applies\n## What purchases are subject and rate guidance","[{\"question\":\"Who must pay Louisiana consumer use tax under Louisiana Revised Statute 47:302(K)?\",\"answer\":\"Individuals who purchase taxable tangible personal property or digital products via catalog or other remote means for delivery to an address within Louisiana must pay consumer use tax to the Louisiana Department of Revenue (LDR).\"},{\"question\":\"How is the consumer use tax rate determined on this form?\",\"answer\":\"The tax is calculated using the effective rate in effect on the purchase date, which includes 4% to be distributed by LDR to local governments, rather than the actual local combined rate in the purchaser’s area.\"},{\"question\":\"When must the consumer use tax be reported and paid for purchases made in 2026?\",\"answer\":\"The form requires reporting and payment by the due date of the Louisiana Individual Income Tax Return for the year the taxable property was purchased. For taxable purchases made during 2026, payment is due by May 17, 2027, and late payment can result in interest and penalties.\"}]","Louisiana Consumer Use Tax - Form R-1035 - (1/26) | PDF",1789815159]