Louisiana’s state sales tax rate is 5%. Local sales tax rates and exemptions vary significantly by city and parish. Louisiana’s average combined sales tax is 10.13%, the highest in the U.S.
Louisiana’s state sales tax rate is 5%. Parishes, cities, and special districts add their own taxes, bringing the average combined rate to 10.13%, the highest in the country.
Most tangible personal property is taxable, including downloaded software. Louisiana’s 2025 tax reform expanded the tax base to include digital products, SaaS (which Louisiana calls “prewritten computer software access services”) and information services.
Groceries and prescription drugs are exempt from the state tax, but many local jurisdictions still tax them.
Remote sellers have economic nexus in Louisiana once their gross sales into the state exceed $100,000 in the current or previous calendar year. Louisiana has no transaction-count threshold. Once you have nexus, you must register and begin collecting and remitting sales tax.
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Louisiana has a very complex local sales tax system. Cities and parishes set their own sales tax rates, exemptions, and rules. Special tax districts can also affect local rates. Under this system, an item tax-exempt at the local level could be taxable at the state level, and vice versa.
Businesses with a physical presence in Louisiana deal with both state and local tax collectors. LDR’s Parish E-File portal lets them file one combined state and local return covering every parish except Cameron.
However, they still register with local collectors and send payment to each taxing authority separately.
Remote sellers, on the other hand, can file and remit both state and local taxes through the Louisiana Sales and Use Tax Commission for Remote Sellers.
Louisiana’s state sales tax rate is 5%. This rate results from a sales tax increase that took effect in 2025 and is scheduled to remain in effect until Dec. 31, 2029.
Local tax rates in Louisiana vary significantly by city, parish, and special tax district. In some locations, local tax rates can increase combined sales taxes to 12% or higher.
Here are the sales tax rates in major Louisiana cities.
Because of the state’s complex local tax system, rates can vary significantly by district, zip code, or even exact address. Use Louisiana’s Sales Tax Lookup tool to confirm rates before applying them to a sale.
To calculate Louisiana sales tax, add the state’s base rate of 5% to the local tax rate where the sale happens. The easiest way to find the rate for a specific location is to use the Louisiana Uniform Local Sales Tax Board’s Sales Tax Rate Lookup tool.
Then multiply the tax rate by the item's purchase price.
Say you’re selling an item for $200 in New Orleans. The combined tax rate is 10%, which consists of 5% in state taxes and 5% in city and parish taxes. The sales tax on the item is $20, or 10% of $200.
Louisiana uses destination-based sourcing to calculate sales tax rates.
Destination-based sourcing means sales tax rates are calculated based on the buyer’s location, not the seller’s. It applies most often when a buyer makes an online purchase from a seller in a different city or county within Louisiana.
In-person sales tax rates are calculated based on the location where the sale happens.
No. Louisiana isn't a member of the Streamlined Sales and Use Tax Agreement. You can't register for a sales tax account through the Streamlined Sales Tax (SST) Registration System.
You must apply and file using the Louisiana Sales and Use Tax Commission for Remote Sellers.
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Nexus means you have enough connections with a state that the state can require you to collect sales tax on its behalf.
Before 2018, states couldn’t require out-of-state sellers to charge the state sales tax on online purchases. In South Dakota v. Wayfair, Inc., the U.S. Supreme Court overturned that precedent, and states with a sales tax began setting nexus thresholds.
Businesses must know when they’re approaching nexus thresholds to avoid missing filing deadlines or payments.
There are four main types of sales tax nexus:
Sales tax nexus thresholds vary by state. Here are the nexus thresholds for Louisiana:
If your business makes both direct and marketplace sales in Louisiana, only your direct sales count toward the economic nexus.
Say you sell $50,000 of product in Louisiana directly through your website and $60,000 of product through online marketplaces in a calendar year. Although your total sales are $110,000, you still won’t meet the nexus threshold because your direct sales do not exceed $100,000.
In the past, Louisiana also had a transaction-count requirement for economic nexus in addition to gross sales volume. However, the state removed the transaction count requirement in 2023, so it no longer applies.
Numeral’s free nexus tracking alerts you as soon as you approach or cross a nexus threshold in any state, country, or applicable home-rule jurisdiction. This lets you stay compliant without manually tracking sales, locations, and ever-evolving laws.
Most tangible personal property is subject to sales tax in Louisiana. However, some product categories and services are exempt from sales tax, meaning businesses aren’t required to collect and remit sales tax on those items.
Here’s a high-level overview of what’s taxable and exempt in Louisiana:
It’s important to note that exemptions in Louisiana vary significantly by city, parish, and even by special tax district. If you’re unsure whether or not an item is taxable, check the most recent documentation from the local government before moving forward.
Most purchases are subject to sales tax in Louisiana, including:
Some purchases are exempt from Louisiana state sales tax. These include:
Note that local sales tax exemptions vary by city and parish in Louisiana, so be sure to review the local laws.
In 2025, Louisiana’s state government significantly expanded the taxability of SaaS and digital products.
Now, Louisiana taxes all digital goods, prewritten computer software access services, and information services. This includes cloud-based SaaS platforms, all downloadable and cloud-based digital goods, and access to online databases.
Remote businesses must calculate local tax rates based on the customer’s location at the time of purchase.
However, Louisiana offers a notable commercial-use tax exemption for SaaS and digital goods. Digital products and software are exempt when a business buys them exclusively for commercial purposes and uses them directly to produce taxable goods or services for sale.
Software may also be exempt from sales tax if it’s used by a licensed healthcare facility or provider for diagnosis, treatment, or storing medical information.
Resale certificates let sellers buy tangible personal property tax-free if they intend to resell it. In Louisiana, these are called the Louisiana Resale Certificates (Form R-1064).
To obtain one, you’ll need to use the Louisiana Taxpayer Access Point, or LaTAP. Start by creating an account and obtaining a Louisiana sales tax registration and permit for your business.
Once you have the necessary permits and accounts set up, you can apply for a resale certificate. To do so, you’ll need:
Louisiana resale certificates are valid for one year and must be renewed annually online through LaTAP.
Sellers should keep resale certificates until the state can no longer assess tax on the related sales, which is generally three years from Dec. 31 of the year the tax was due.
Louisiana does not accept out-of-state resale certificates, multistate exemption certificates, or SST certificates.
To file and pay Louisiana state sales taxes, you’ll need to create an account with the Louisiana Department of Revenue.
Before you can set up a sales tax account, you’ll need to establish and register your business with the Louisiana Secretary of State through the geauxBIZ portal.
Next, create your sales tax account using LaTAP. No registration fee is required to create a sales tax account. Louisiana sales tax accounts do not expire, so once you’ve created your account, it will remain active unless you formally request to close it.
To do this, you’ll need to provide key business details, including your business name, physical address, email address, structure, EIN/SSN, and NAICS codes. You’ll also need to provide owner and officer information, including names, addresses, and SSNs.
During the application process, be sure to select Sales/Use Tax under the account options.
You’ll also need to create a user ID and password to log in to the portal. Once your sales tax account is approved, you’ll receive an official account number.
You can also apply for a Louisiana Revenue Account Number by completing Form R-16019 and mailing it to the Louisiana Department of Revenue. However, creating an account online is much faster. You’re also required to file your state sales tax returns online.
Businesses with a physical presence must also register with the local sales tax collector in each parish where they do business.
If your business has a physical presence in Louisiana, you can file state and local returns together on one combined return through LDR’s Parish E-File portal. However, you still pay each taxing authority separately.
Numeral automatically registers your business with tax authorities as soon as you cross new nexus thresholds. You can use the autoregister feature to fully automate the process or use our simple dashboard to register yourself in just a few clicks.
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Remote sellers have a different tax registration and filing process than sellers with a physical presence in Louisiana.
Remote sellers must apply to the Commission within 30 days of reaching the $100,000 threshold and begin collecting within 60 days. Because Louisiana isn’t a Streamlined Sales Tax member, remote sellers can’t use SST registration.
Remote sellers need to register and file their taxes through the Louisiana Sales and Use Tax Commission for Remote Sellers.
This platform lets remote sellers process state and local sales taxes in one place, instead of paying them separately. The registration process is simple and free. You’ll need to provide some basic information about your business and your sales in Louisiana.
Once your account is approved, you can file and pay your Louisiana sales taxes through the portal.
Once you reach the nexus threshold in Louisiana, you’ll need to start collecting sales taxes. To do this, you’ll need to follow these steps:
In Louisiana, marketplace platforms collect, file, and pay sales tax on behalf of their sellers. This means if you sell in Louisiana only through marketplace platforms like Amazon, Etsy, or eBay, you won’t need to handle sales tax yourself.
If you make both direct and marketplace sales in Louisiana, you’ll still need to keep a record of your marketplace sales, even though you’re not handling the taxes yourself. This documentation may be necessary when filing your tax return.
Most shipping and delivery charges are taxable in Louisiana as long as the product being sold is also taxable. This means you should calculate sales tax for remote orders based on the product cost and the shipping cost.
However, if the buyer contracts with a third-party service provider for delivery, those delivery charges are a separate transaction and are not subject to sales tax.
In Louisiana, you must file and pay sales taxes online. When you first create a sales tax account, you are required to file monthly by default.
If your average monthly state sales tax liability is less than $500, LDR will move you to quarterly filing and notify you.
All sales tax returns and payments are due on the 20th day of the month following the reporting period (either the previous month or the previous quarter). If the 20th is on a weekend or holiday, tax returns are due on the next business day.
You must file even if you have no tax liability in Louisiana that month.
Dealers that file and pay on time can keep vendor’s compensation, 1.05% of the 4% portion of the state tax (0.84% effective), capped at $750 per month.
All Louisiana businesses must pay state sales taxes online. You will not receive paper tax returns, and you cannot pay taxes by mail.
If you have a physical presence in Louisiana, you can file state and local taxes together on LDR’s Parish E-File portal, or file the state return separately through LaTAP.
If you are a remote seller, you will pay both state and local taxes through the Louisiana Sales and Use Tax Commission for Remote Sellers.
Numeral’s guide to filing Louisiana sales tax walks you through the process step by step.
If you fail to file and pay your Louisiana sales tax on time, you will be subject to penalty fees and interest.
The penalty is 5% of the tax owed for each 30-day period it is late, capped at 25%. Businesses may also face penalties for filing incorrect or fraudulent sales tax returns.
Louisiana also charges interest on unpaid tax balances. The interest rate schedule can change each year. The interest rate on unpaid taxes for 2026 is 10.5% annually or 0.875% monthly.
Businesses operating in Louisiana should keep records of their operations, including in-state sales and returns; taxes collected, filed, and paid; and active resale certificates.
These records ensure businesses are prepared in the event of an audit.
State law requires dealers to keep records until the state can no longer assess tax on the sales, which is generally three years from Dec. 31 of the year the tax was due. However, it’s best to keep your tax records for at least seven years.
To dispute a state-level audit in Louisiana, you can file a written protest with the Louisiana Department of Revenue or appeal to the Louisiana Board of Tax Appeals.
Louisiana is one of the hardest states for sales tax compliance because parishes, cities, and special districts set their own rates and exemptions.
Sellers may also need to work across several systems (geauxBIZ, LaTAP, Parish E-File, and the Remote Sellers Commission) and send payments to local taxing authorities separately.
Numeral takes that work off your plate. It monitors your nexus in Louisiana and every other state, so you don’t have to track sales manually or guess when you’ve triggered an obligation.
Once you have nexus, Numeral can register your business and manage your exemption certificates.
Numeral’s tax engine applies the correct state and local rate to each sale. Its team keeps up with rule changes, like Louisiana’s 2025 tax base expansion, so you don’t have to. When returns are due, Numeral prepares, files, and remits them on time.
Numeral’s tax experts review every filing before it’s submitted. Under the Numeral Guarantee, Numeral will pay your penalties and interest charges if your sales taxes aren’t filed on time.
Get started with Numeral to take the stress out of Louisiana sales tax.
Louisiana's state sales tax rate is 5%. Local rates go up to 7.5%, and combined rates range from 5% to 12.5%.
Louisiana's economic nexus threshold is $100,000 in gross sales during the current or previous calendar year.
Yes. As of 2025, all SaaS and digital products sold in Louisiana are subject to sales tax. Exemptions are available for some commercial and healthcare use cases.
No. In Louisiana, marketplace facilitators are required to collect, file, and pay sales taxes on behalf of their sellers.
Most businesses must file sales tax returns monthly in Louisiana. LDR moves businesses with an average monthly state sales tax liability under $500 to quarterly filing.
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