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WHAT S NEW FOR LOUISIANA 2018 INDIVIDUAL INCOME TAX Nonresident Return and Part-Year Return boxes Boxes were added to the return to indicate if you are filing as a nonresident or a part-year resident. One of the two boxes must be marked* Consumer Use Tax Lines 24A and 24B Under La* R*S* 47 302 K LDR is required to collect 9 percent tax on out-of-state purchases. Act 1 of the 2018 Third Extraordinary Legislative Session reduced the use tax to 8. 45 percent tax on out-ofstate purchases made on ...

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