I am curious how many other states levy this tax. For those in better states, the use tax in Louisiana is a 8% tax on out-of-state taxable purchases that is paid when you submit your state income tax return. For most, this affects internet purchases. Why do we have this law?

This law ensures that Louisiana businesses are not at a competitive disadvandate with out-of-state companies who are not required to collect sales tax.

Hmm, and why are those businesses at a competitive disadvantage? Because of a lack of entreprenurial ability? Cajuns aren't efficient? Nah, just another example of politicians thinking they can tax us into prosperity.

This is about as close to an unjust law as I think I've encountered. Taxes are paid to fund public services, no? If I drive to Target, I use public roads and I understand that I pay sales and gas taxes to fund those public services. If I buy something from Amazon.com, can anyone tell me what government service I am burderning? Ok, the UPS truck delivering my Amazon purchase uses the road just as I did, but the UPS truck pays gas tax itself.

I'll let you know when I get audited.