La. Bill Would Require Separate Use-Tax Filing

Law360, New York (March 3, 2014, 3:33 PM EST) -- A bill introduced Friday in Louisiana intended to increase state tax collections would require individuals to file an annual use-tax return for items and services bought from e-retailers located outside of the Bayou State.

The legislation, proposed by Rep. Steven Pugh, R-Ponchatoula, would require the filing of a consumer use-tax return beginning Jan. 1, 2015. The form would require individuals to either report their estimated use-tax liabilities, or select a predetermined safe harbor amount based on their federal adjusted gross income.

Individuals that fail to file...
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