Louisiana Sales Tax
Louisiana Sales Tax At a Glance
State rate: 5%
Maximum combined rate: 12.625%
Sourcing: Destination
Tax Holidays: Second Amendment
Streamlined Sales Tax Member: No
Governing Body: Louisiana Department of Revenue
Whether your business is based in Louisiana or you just sell to customers who live there, it’s important to understand the state’s sales tax laws to ensure you’re fully compliant. Whether you need to collect sales tax in Louisiana depends on a number of factors, including the type of product or service you sell and how significant of a physical presence you have in the state.
Louisiana Sales Tax Rates
The Louisiana sales tax rate is 5% at the state level. Local governments can levy additional taxes. This results in a wide variation for the combined state and local parish (and other) rates. It is not possible to accurately pinpoint the sales tax rate for a given location by using ZIP Code alone.
Tax Sourcing
Louisiana is a destination-based sourcing state for almost all retail transactions.
- General Rule: Tax is sourced to the location where the customer receives the product.
- Consolidated Return Requirements: Louisiana has specific requirements for businesses filing consolidated returns. Read more here.
Louisiana Nexus
You only need to collect sales tax in Louisiana if you have a significant presence, or nexus, there. This is true of most states, although the precise definition of a sales tax nexus can vary from one state to another.
Physical Nexus
In Louisiana, you are considered to have a physical nexus if you:
- Sell, rent, or lease tangible personal property in the state
- Provide taxable services within the state
- Store property in the state for resale, lease, or rental
- Have a physical office or store in the state
- Employ a full- or part-time salesperson or agent who operates in the state
- Deliver goods to customers in the state using your vehicle
Economic Nexus
Remote sellers must register if they meet either of the certain thresholds in the current or previous calendar year. Louisiana’s economic nexus threshold rules are as follows:
- Gross Sales: More than $100,000 in retail sales into Louisiana
- Prior to August 1, 2023, there was also a 200-transaction threshold, but that has been rescinded.
- Out-of-state retailers who do not collect sales tax, if selling between $50,000 to $100,000 to Louisiana consumers, must report the use tax due in an annual summary to affected buyers.
Marketplace Facilitators
Marketplace facilitators (Amazon, eBay, etc.) must collect and remit both state and local taxes on behalf of their sellers.
Remote Seller Commission: Remote sellers who only sell via marketplaces should register with the Louisiana Sales and Use Tax Commission for Remote Sellers rather than the Department of Revenue.
What is Taxable in Louisiana
Tangible Goods
Most physical items are taxable on their sale price at the 5% base state sales tax rate plus any applicable local tax rate. Both online sellers and brick and mortar businesses calculate and collect tax at the point of sale.
- Exemptions: Unprepared groceries (food for home consumption) and prescription drugs are exempt from state tax but often remain taxable at the local level.
Services
Louisiana taxes a specific list of “Services” (LA R.S. 47:301(14)), including:
- Furnishing of sleeping rooms/hotels.
- Admissions to places of amusement or athletic events.
- Furnishing of storage or parking privileges.
- Printing and related services.
Shipping and Handling
Shipping and delivery charges are generally taxable if they are part of the sale of a taxable item, regardless of whether they are separately stated.
Digital Goods and Services
Digital Products: digital books, music, and streamed movies are fully taxable at the state and local levels.
SaaS: Software as a Service is taxable in Louisiana if defined as a “prewritten computer access service.”
Exemptions
Certain medications and groceries are exempt from sales tax in Louisiana when intended for home preparation and consumption. Local taxes may still apply. Some prepared meals are exempt from sales tax if furnished to patients, inmates, students, or staff members of educational, religious, medical, or mental institutions.
Consumer Use Tax
Louisiana customers still owe consumer use tax on taxable goods and services when purchased from sellers who do not collect sales tax. This use tax is always 9.45% (as of August 2026). For more information read this FAQ on Louisiana’s website.
Sales Tax Holidays
Louisiana has one confirmed holiday for 2026:
- Second Amendment (September 4–6, 2026): Exempts firearms, ammunition, and specific hunting supplies.
Registration and Filing
In order to collect and remit sales tax in the state of Louisiana, you need to register with the state and obtain a sales tax certificate. Business registration can be done online through the Louisiana Department of Revenue website, and there is no registration fee. You will need to obtain a federal Employer Identification Number (EIN) to register, and you should complete your registration process before making any taxable sales.
When you register, the Department of Revenue will assign you a filing frequency based on the volume of taxable sales you expect to make. In general, smaller businesses will have to file sales tax returns quarterly, while larger, higher-volume businesses will be required to file and pay monthly.
Due Dates
If you file and pay your Louisiana sales tax returns quarterly, they will be due on the 20th of the month following the close of the reporting period, as outlined below.
| Period | Due Date |
|---|---|
| January – March (Q1) | April 20 |
| April – June (Q2) | July 20 |
| July – September (Q3) | October 20 |
| October – December (Q4) | January 20 |
When filing monthly, your returns and payments will be due on the 20th of the following month.
| Period | Due Date |
|---|---|
| January | February 20 |
| February | March 20 |
| March | April 20 |
| April | May 20 |
| May | June 20 |
| June | July 20 |
| July | August 20 |
| August | September 20 |
| September | October 20 |
| October | November 20 |
| November | December 20 |
| December | January 20 |
For instances in which a due date falls on a weekend or a holiday, returns and payments will be due on the next business day.
Penalties and Interest
Failure to file and pay your Louisiana state sales taxes on time once you’ve received your sales tax certificate from the state will incur a penalty of 5% of the tax due for each month it’s late, up to a maximum of 25%. Interest will also be added to your total due, with the current rate at 0.8750% per month for the 2026 calendar year. The rates for previous years can be found on form R-1111 on the state website. In addition, a negligence penalty may be assessed, along with an examination fee.
Resources
- Louisiana Department of Revenue
- Frequently Asked Questions – Louisiana Department of Revenue
- General Sales and Use Tax – Louisiana Department of Revenue
- Louisiana Sales Tax Calculator
Louisiana Sales Tax Software
As a business owner, navigating your Louisiana sales tax obligations can feel overwhelming. With so many factors influencing your sales, staying compliant requires constant attention. Rates, rules, and filing requirements affecting your Louisiana customers can change often, making it essential to keep up with every update to state and local regulations.
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Last updated August 2026