Instructions for Form R-1031 Direct Marketer Sales Tax Return - Louisiana

This document contains official instructions for Form R-1031 , Direct Marketer Sales Tax Return - a form released and collected by the Louisiana Department of Revenue.

FAQ

Q: What is Form R-1031?
A: Form R-1031 is the Direct Marketer Sales Tax Return in Louisiana.

Q: Who should file Form R-1031?
A: Direct marketers in Louisiana should file Form R-1031.

Q: What is the purpose of Form R-1031?
A: Form R-1031 is used to report and remit sales tax collected by direct marketers.

Q: What sales are subject to direct marketer sales tax?
A: Sales made by direct marketers that are shipped or delivered to customers in Louisiana are subject to the direct marketer sales tax.

Q: How often should Form R-1031 be filed?
A: Form R-1031 should be filed on a monthly basis.

Q: What is the due date for filing Form R-1031?
A: Form R-1031 is due on the 20th day of the month following the reporting period.

Q: Is there a penalty for late filing of Form R-1031?
A: Yes, there is a penalty for late filing of Form R-1031. The penalty rate is 5% per month or fraction of a month.

Q: What supporting documentation should be attached to Form R-1031?
A: Direct marketers should attach a schedule detailing the sales made and the sales tax collected for each parish in Louisiana.

Q: Are there any exemptions to the direct marketer sales tax?
A: Yes, there are certain exemptions to the direct marketer sales tax. Consult the Louisiana Department of Revenue for more information.