# How to File Louisiana Sales Tax Online in 2026

Canonical: https://trykintsugi.com/blog/how-to-file-louisiana-sales-tax-online
Published: 2026-09-02

How to file Louisiana sales tax online: LaTAP, Parish E-File and the Remote Sellers portal, the 20th due date, zero returns, payment, and penalties.

Louisiana sales tax is filed online, and which portal you use depends on where you sell from. Businesses with a physical presence in Louisiana file the state return in **LaTAP** (the Louisiana Taxpayer Access Point) or in **Parish E-File**, which also handles parish and city returns. Remote sellers without a physical presence file one combined state and local return with the **Louisiana Sales and Use Tax Commission for Remote Sellers** at RemoteSellersFiling.la.gov. Returns and payments are due on or before the 20th of the month after the reporting period.

This guide covers who files and how often, which portal to use, how to file, how to report no sales, how to amend a return, how to pay, and what late filing costs.

This article is educational information, not tax advice. Filing rules, thresholds, and penalties can change, so confirm current requirements with the [Louisiana Department of Revenue](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/) before you file.

## Louisiana sales tax filing at a glance

- **Who administers it:** The Louisiana Department of Revenue (LDR) collects the state tax. Local (parish and city) sales taxes are administered by the local taxing authorities, and Louisiana's system is unusual because state and local governments each collect their own tax. Remote sellers deal with a single entity, the Louisiana Sales and Use Tax Commission for Remote Sellers.
- **Online portals:** [LaTAP](https://revenue.louisiana.gov/LaTAP/) or [Parish E-File](https://parishe-file.revenue.louisiana.gov/) for sellers with a physical presence, and [RemoteSellersFiling.la.gov](https://remotesellersfiling.louisiana.gov/) for remote sellers. LDR's Louisiana File Online is for other state taxes, not sales tax.
- **Return:** State sales tax return through LaTAP or Parish E-File, a Combined State and Local Sales Tax Return in Parish E-File, or the Remote Sellers Tax Return.
- **Electronic filing:** LDR says sales tax returns filed on or after January 1, 2026 must be filed electronically.
- **Filing frequency:** Monthly or quarterly.
- **Due dates:** On or before the 20th of the month after the close of the reporting month or quarter. LDR says due dates on weekends or legal holidays are generally extended to the next business day.
- **Zero returns:** Required for an active account.
- **State rate:** 5% state sales tax rate. Parish and city taxes are added on top, so the total depends on the delivery location.
- **Economic nexus:** More than $100,000 in sales into Louisiana in the previous or current calendar year for remote sellers. The Commission's FAQ, written in 2020, also lists a 200-transaction test, so confirm the current threshold with the Commission.

## Who has to file, and how often

A seller that qualifies as a dealer under Louisiana law must apply for a sales tax certificate, collect tax from customers, and file returns. LDR lists factors such as maintaining a business location in the state, holding inventory in the state, or having salespeople or agents operating there. A seller with a physical presence has no minimum threshold to meet: it is a dealer subject to both state and local collection and remittance requirements.

Sellers without a physical presence are remote sellers once they pass the economic thresholds. The Commission says a remote seller must collect and remit tax if, during the previous or current calendar year, it has more than $100,000 in gross revenue from sales of tangible personal property delivered into Louisiana. The Commission's FAQ, which dates from 2020, also lists 200 or more separate transactions for delivery into Louisiana; our [Louisiana sales tax guide](/sales-tax-guides/usa/louisiana) notes that the transaction test was later repealed, so confirm the current threshold with the Commission. Sales made through a marketplace can be excluded when testing those thresholds, because they count toward the marketplace's own thresholds. Our [Louisiana sales tax guide](/sales-tax-guides/usa/louisiana) covers registration and nexus in more detail. Selling digital goods? Our post on [Louisiana digital products sales tax](/blog/louisiana-digital-products-sales-tax) explains how they are treated.

LDR says returns are due for the calendar month or the calendar quarter, so you file monthly or quarterly. LDR says dealers whose sales tax liability averages less than $500 per month after filing six returns may apply to file quarterly. Local accounts add a constraint in Parish E-File: filing frequencies must be the same for the state and all local authority accounts for a business location when you use the combined return.

| Frequency | Due date |
| --- | --- |
| Monthly | On or before the 20th of the month after the reporting month |
| Quarterly | On or before the 20th of the month after the reporting quarter |

File on the schedule shown in your account rather than the one you think you qualify for.

## Before you start: pick the right portal

You must be registered before you can file; our [sales tax permit](/blog/sales-tax-permit) overview explains registration in general.

- **Physical presence in Louisiana:** Register with LDR for the state account and with each local taxing authority where you owe local tax. Parish E-File can apply for parish account numbers for the parish where you are located and for any parish you deliver into, in one application. It then issues a Master Location Number that holds the state and local account numbers for that location. LDR offers two ways to file state sales tax electronically: LaTAP and Parish E-File.
- **No physical presence, above the thresholds:** Register with the Commission and file through RemoteSellersFiling.la.gov. Remote sellers do not have to register with the state and each parish.
- **Switching:** A remote seller registered with the state and parishes as a regular dealer can switch to the Commission by applying, filing a final return with the state and parishes, and attaching the approved application. Tax collected while registered with the state and parishes must still go to the state and parishes.

Before filing, gather your records for the period: gross sales, exempt sales, and taxable sales by delivery location. For sales to resellers, see our [Louisiana resale certificate](/resale-certificates/louisiana) guide for what to collect from buyers. Exemption questions are covered in our [Louisiana sales tax exemption](/blog/louisiana-sales-tax-exemption) guide.

## Step-by-step: filing a Louisiana return online

**If you file with LaTAP or Parish E-File:**

1. **Sign in.** Open LaTAP, or Parish E-File if you file state and local returns together. New Parish E-File users create a business account, verify corporate information, and add each business location.
2. **Set up the return.** In Parish E-File, add the state and each local authority account under Return Setup for each location. The Combined State and Local Sales Tax Return replaces the single and multi-jurisdictional returns, and Parish E-File then submits the state and local returns to the taxing authorities for you.
3. **Select the filing period and location.** Choose the period, the return, and the location, then enter your sales.
4. **Enter payment information.** Provide your bank routing and account numbers. If the return shows zero tax, there is no payment step.
5. **Review, file, and save the confirmation number.** Parish E-File shows a success message and a confirmation number, and lets you print the return.

**If you are a remote seller:** Create a business account on RemoteSellersFiling.la.gov and file the Remote Sellers Tax Return. It is a single return for state and local sales tax.

Filing in Louisiana plus other states? Kintsugi files and remits for you, from $75 per filing, with free monitoring. [Book a demo](/kintsugi-demo) or [start free](https://auth.trykintsugi.com/en/signup).

## Local and parish rate pitfalls

Louisiana's system is unusual because state and local governments each collect their own sales tax and provide for their own exclusions, exemptions, and deductions. The 5% state rate is only part of the total, and the local rate and base depend on the parish or city. The Commission compiles state and local rates and bases for remote sellers and uses jurisdictional codes so a remote seller knows the exact rate to collect at each delivery location. For dealers filing with the parishes, look up the rate for each delivery address rather than reusing one figure. Our [Louisiana sales tax calculator](/us-sales-tax-calculator/louisiana) shows current rates by location, and our post on [New Orleans sales tax on clothing](/blog/new-orleans-sales-tax-on-clothing) shows how local rules can differ from the state's.

## Due dates and the weekend rule

Sales tax returns and payments are due on or before the 20th of the month following the close of the calendar month or calendar quarter. Our [Louisiana sales tax due dates](/sales-tax-due-dates#louisiana) page lists upcoming dates for every state.

LDR's filing calendar says due dates that fall on weekends or legal holidays are generally extended to the next business day. For remote sellers, the Commission's ACH credit guide says that when the statutory filing date falls on a weekend, Federal Reserve holiday, or Louisiana legal holiday, the payment is due on or before the next business day. Do not treat the extension as automatic in your own planning: initiate payments early enough to post on time.

## Filing a zero return

Yes, you still file. LDR says businesses with an active account are generally required to file a return for every reporting period, even if no tax is due, and that if you do not file, an assessment will be billed for that period. In Parish E-File, a zero return follows the normal filing steps and gives you a confirmation number, with no payment step.

## Amending a return

In LaTAP, open the tax-specific account, find the filing period, click View Return, and select Change to amend it. LDR says LaTAP lets you amend a return whether it was originally filed electronically or on paper. Parish E-File also supports filing an amended return. If you file with the Commission, use the support contacts on the portal to confirm how to correct a filed return.

## Payment methods

- **LaTAP:** Choose Pay Now on the filing period, enter the payment effective date and amount, and select or add a bank source.
- **EFT:** LDR says taxpayers whose average payments exceed $5,000 are required to pay electronically. Payments can be made by ACH debit through LDR's online or telephone debit programs, or by ACH credit that you initiate through your bank.
- **Parish E-File:** Pay from a bank account by entering your routing and account numbers. ACH credit is also offered, with advance approval required.
- **Remote sellers:** The Commission publishes ACH credit payment guidelines. A timely transaction must post to the Commission's bank account on or before the return's file date, so allow for bank cutoffs and nightly cycles.

## Vendor's compensation

Louisiana lets dealers keep a portion of the tax for accounting for and remitting it. LDR lists a vendor's compensation rate of 1.05%, an effective rate of 0.84% beginning January 1, 2025, and a maximum of $750 per month per dealer for tax periods beginning on or after January 1, 2025. It is allowed only if you file and pay on time. The Commission says the same timely filing and payment condition applies to remote sellers.

## Penalties and interest for late filing

- **Delinquent penalty:** LDR says delinquent filing penalties generally begin at 5% of the tax due and may increase to a maximum of 25%. LDR's interest and penalties page applies to state taxes generally, not only sales tax, so confirm the calculation for your return.
- **Interest:** Interest accrues on unpaid tax from the original due date until paid. Rates are set by Louisiana law and change annually, and LDR publishes them on Form R-1111.
- **Negligence penalty:** LDR says a negligence penalty under R.S. 47:1604.1 may also apply where circumstances indicate willful negligence or intentional disregard of the rules, and an examination fee may be imposed if LDR must issue a billing notice.
- **Penalty waivers:** LDR can waive certain delinquent penalties for reasonable cause rather than negligence. You must file all returns and pay all tax and interest first, then request a waiver with Form R-20128 or through LaTAP. Interest generally cannot be waived.
- **Local and remote-seller penalties:** The Commission collects the actual interest and penalties due to each taxing jurisdiction, based on that jurisdiction's own rates. Confirm local penalties with the parish or city.

## Common mistakes to avoid

- **Skipping zero returns.** An active account needs a return every period.
- **Using the wrong portal.** Remote sellers file with the Commission, not LaTAP or Parish E-File, and vice versa for sellers with a physical presence.
- **Reusing one rate for every sale.** Local taxes vary by parish and city.
- **Mismatched frequencies.** The combined return in Parish E-File requires the same filing frequency for state and local accounts at a location.
- **Missing the vendor's compensation conditions.** It is lost if you file or pay late.
- **Ignoring bank timing.** For remote sellers, an ACH credit that posts to the Commission after the file date is late.

## If you receive a sales tax notice

A missed or late return often leads to a letter. Our [Louisiana sales tax notices guide](/notice-hub/usa/louisiana) explains what notices from the Louisiana Department of Revenue mean, why businesses usually receive them, and what to do next. It also points to how to ask for penalty relief where the state publishes a process. Check the date on the notice, match it to your filing period, and follow the instructions on the notice itself.

## More state filing guides

Filing in more than one state? These step-by-step guides cover the portals, due dates, and penalties in other states. See them all in our [state-by-state guide to filing sales tax online](/blog/how-to-file-sales-tax-online-by-state).

- [How to file Texas sales tax online](/blog/how-to-file-texas-sales-tax-online)
- [How to file Oklahoma sales tax online](/blog/how-to-file-oklahoma-sales-tax-online)
- [How to file Kentucky sales tax online](/blog/how-to-file-kentucky-sales-tax-online)

## Let Kintsugi file for you

If you sell in Louisiana and other states, [Kintsugi's sales tax filing software](/product/sales-tax-filing-software) prepares and files returns on each state's assigned schedule, remits payment, and files zero returns when you had no sales. Monitoring across every US state is free, so you know when you cross a threshold. Filing starts at $75 per filing or registration, with no per-state subscription. See [pricing](/pricing), [start free](https://auth.trykintsugi.com/en/signup), or [book a demo](/kintsugi-demo).

## Frequently asked questions

### How do I file Louisiana sales tax online?

Sellers with a physical presence file in LaTAP or Parish E-File. Remote sellers register with the Louisiana Sales and Use Tax Commission for Remote Sellers and file a single state and local return at RemoteSellersFiling.la.gov.

### When is Louisiana sales tax due?

On or before the 20th of the month following the close of the reporting month or quarter. Weekend and holiday due dates are generally extended to the next business day.

### Do I have to file if I had no sales?

Yes. Businesses with an active account are generally required to file a return for every reporting period, even if no tax is due.

### Do I file state and local sales tax together?

It depends. Parish E-File offers a Combined State and Local Sales Tax Return that submits the state and local returns for you. Remote sellers file a single return for state and local tax with the Commission.

### What is the economic nexus threshold in Louisiana?

More than $100,000 in sales into Louisiana in the previous or current calendar year for sellers without a physical presence. The Commission's FAQ, written in 2020, also lists a 200-transaction test that our Louisiana sales tax guide says was later repealed, so confirm the current threshold with the Commission.

### What if I file or pay late?

LDR says delinquent filing penalties generally begin at 5% of the tax due and can reach 25%, plus interest, and you may lose vendor's compensation. You can request a penalty waiver for reasonable cause.

## Sources

Checked September 29, 2026.

- Louisiana Department of Revenue, [General Sales & Use Tax](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/)
- Louisiana Department of Revenue, [Sales Tax Returns](https://revenue.louisiana.gov/EServices/sales-tax-returns/)
- Louisiana Department of Revenue, [Sales Tax Filing Options](https://revenue.louisiana.gov/businesses/general-sales-and-use-taxes/sales-tax-filing-options/)
- Louisiana Department of Revenue, [When is the sales tax return due?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/when-is-the-sales-tax-return-due-what-happens-if-i-am-late/)
- Louisiana Department of Revenue, [How can I become a quarterly filer?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/how-can-i-become-a-quarterly-filer-as-i-seldom-have-taxable-transactions/)
- Louisiana Department of Revenue, [2026 filing dates](https://revenue.louisiana.gov/calendar/2026/)
- Louisiana Department of Revenue, [Do I have to file a return if I had no sales?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/business-tax/do-i-have-to-file-a-return-if-i-had-no-sales/) and [zero-activity months](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax/if-i-do-not-have-any-sales-or-purchases-for-a-certain-month-do-i-still-need-to-file-a-sales-tax-return/)
- Louisiana Department of Revenue, [Amending a return in LaTAP](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/latap/i-made-a-mistake-on-a-previously-filed-return-can-i-amend-it-in-latap/) and [making a payment in LaTAP](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/latap/how-do-i-make-a-payment-in-latap/)
- Louisiana Department of Revenue, [Electronic Funds Transfer (EFT)](https://revenue.louisiana.gov/individuals/e-services/electronic-funds-transfer-eft/)
- Louisiana Department of Revenue, [Vendor's compensation rate](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-state-s-vendor-s-compensation-deduction-rate/) and [maximum vendor's compensation](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-maximum-amount-of-vendor-s-compensation/)
- Louisiana Department of Revenue, [Penalties and interest](https://revenue.louisiana.gov/collections/collections-information/penalties/)
- Louisiana Department of Revenue, [How are interest and penalties computed?](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/collections/how-are-interest-and-penalties-computed/)
- Louisiana Department of Revenue, [State sales tax rate](https://revenue.louisiana.gov/tax-education-and-faqs/faqs/sales-tax-reform/what-is-the-state-sales-tax-rate/)
- Parish E-File, [Home](https://parishe-file.revenue.louisiana.gov/), [Quick Start guide](https://parishe-file.revenue.louisiana.gov/FAQPDFs/PEFQuickStart.pdf), and [Taxpayer User Guide](https://parishe-file.revenue.louisiana.gov/FaqPDFs/PEF%20Taxpayer%20Guide.pdf)
- Louisiana Sales and Use Tax Commission for Remote Sellers, [Home](https://remotesellers.louisiana.gov/), [FAQ](https://remotesellers.louisiana.gov/FAQ), and [ACH Credit Payment Guidelines](https://remotesellers.louisiana.gov/Documents/ACH%20Credit%20Guide%20-%20Louisiana%20Sales%20and%20Use%20Tax%20Commission%20for%20Remote%20Sellers%20-%20final%20updated%2008-13-20.pdf)
- Remote Sellers filing portal, [RemoteSellersFiling.la.gov](https://remotesellersfiling.louisiana.gov/)