Louisiana Sales Tax Rate & Rules (2026)

Last updated: 2026-03-27

What is the sales tax rate in Louisiana?

What is taxable in Louisiana?

How do you register to collect sales tax in Louisiana?

What is the economic nexus threshold for Louisiana?

How to register for sales tax in Louisiana

Before you can collect sales tax, you need to register with the Louisiana Department of Revenue. Here is the step-by-step process.

1. Register online through the Louisiana Taxpayer Access Point (LaTAP) at latap.revenue.louisiana.gov
2. Provide your FEIN or SSN, business entity type, and Louisiana location details
3. Registration for a state Sales Tax Certificate is free
4. You may also need to register with local parish tax authorities — Louisiana's 64 parishes each have their own tax collector
5. Remote sellers can register through the Louisiana Sales and Use Tax Commission for Remote Sellers for simplified compliance

How to collect sales tax in Louisiana

Once registered, you are responsible for charging the correct amount of sales tax on every taxable transaction. Here is how the collection process works in Louisiana.

1. Determine taxability — Louisiana taxes most tangible goods and some services
2. Calculate the correct combined rate (state + parish + city) based on the delivery destination
3. Combined rates vary dramatically by parish — from about 7% to over 11%
4. Charge the correct rate at the point of sale and itemize on receipts
5. Accept Louisiana resale certificates (Form R-1048) from qualifying buyers
6. Keep detailed records by jurisdiction for at least 3 years

How to file and remit sales tax in Louisiana

Filing your sales tax return on time is critical to avoid penalties. Louisiana requires electronic filing for most businesses.

1. File state returns through LaTAP; file local returns with each parish tax collector or through participating centralized systems
2. State returns are due on the 20th of the month following the reporting period
3. Report gross sales, exempt sales, and taxable sales separately for state and local returns
4. Pay electronically through LaTAP for state taxes
5. Local filing requirements and due dates vary by parish
6. Retain all records for at least 3 years

What is exempt from Louisiana sales tax?

Not everything is subject to sales tax. Louisiana provides exemptions for certain products, buyers, and uses. Always verify the specific exemption requirements with the Louisiana Department of Revenue.

• •Sales for resale with a valid Louisiana resale certificate (Form R-1048)
• •Groceries (exempt from state sales tax; local parishes may still tax food)
• •Prescription drugs and certain medical supplies
• •Sales to the federal government
• •Manufacturing machinery and equipment
• •Agricultural inputs and farm equipment
• •Qualifying nonprofit organizations

What are the highest combined sales tax rates in Louisiana?

Because Louisiana allows local jurisdictions to add their own sales taxes on top of the state rate, combined rates vary by location. Here are some of the highest combined rates in major Louisiana cities.

What is use tax in Louisiana?

Louisiana use tax applies when you purchase taxable goods from out-of-state vendors who do not collect Louisiana sales tax. The use tax rate equals your local combined rate (state + parish). Businesses must report use tax on their sales tax returns — both state and local. Common triggers include online purchases, out-of-state equipment, and supplies from non-collecting vendors.

Does Louisiana have marketplace facilitator rules?

Louisiana requires marketplace facilitators to collect and remit sales tax on behalf of third-party sellers. The Louisiana Sales and Use Tax Commission for Remote Sellers administers the marketplace facilitator rule for remote sellers. Major platforms like Amazon, eBay, and Etsy collect Louisiana sales tax on marketplace transactions.

What are the penalties for sales tax non-compliance in Louisiana?

Louisiana imposes a late-filing penalty of 5% per month (up to 25%) plus a late-payment penalty of 5% per month (up to 25%). Interest accrues at the judicial interest rate (currently around 6-7%). Negligence penalties of 5% apply for careless errors. Fraud penalties are 50% of the underpayment. Criminal penalties include fines up to $5,000 and imprisonment up to 5 years per offense.

This is general information, not legal or tax advice. Tax rules change frequently — always verify with the official state agency. Sources: Louisiana Department of Revenue.