When it comes to sales and use tax, Louisiana is different than other states in many ways. If you are a retailer purchasing goods for resale you must pay the sales tax to your wholesaler. If you are a wholesaler selling goods to a retailer who will in turn sell the goods to individual customers, you as a wholesaler must collect sales tax from the retailer. Then, when the retailer sells the goods to the ultimate customers, it must collect sales tax from its customers. However, if you are the retailer, you will be able to take a deduction for the advance tax payments you paid to the wholesaler when you remit the sales taxes you collected from your customers to the revenue department.