Louisiana Sales Tax Guide 2025: Regulations, Rates, Compliance

Understand Louisiana's sales tax system with this all-inclusive guide, which addresses key topics like rates, exemptions, and reporting. Use it to ensure compliance and accuracy in your tax filings.

Louisiana Sales Tax

Sales tax in Louisiana was introduced in 1938 to fund public services and infrastructure. Under Louisiana sales tax law, the state imposes a 4.45% tax, with additional parish taxes managed locally. The Louisiana Department of Revenue oversees compliance, including Louisiana sales and use tax for taxable out-of-state purchases.

Louisiana Sales Tax Rate

Jurisdiction	Sales tax rate
State tax	4.45%
Local tax	0.0%-7.0%
Combined Tax	4.45% - 11.45%

Learn more and check out the city-based tax rates in Louisiana.

Louisiana Sales Tax Calculator

A Louisiana sales tax calculator helps retailers determine the total sales tax owed by applying the state’s 4.45% sales tax rate along with any applicable parish-level taxes, which vary by location. This tool ensures accurate tax collection for compliance with Louisiana sales tax law.

Scenario: A retailer in New Orleans (Orleans Parish) sells an item for $100.

1. State Sales Tax Calculation:
   1. $100 × 4.45% = $4.45
2. Parish Sales Tax Calculation: 2. Orleans Parish has an additional 5% tax. 2. $100 × 5% = $5.00
3. Total Sales Tax: 3. $4.45 (state tax) + $5.00 (parish tax) = $9.45
4. Total Price Charged to Customer: 4. $100 (item price) + $9.45 (sales tax) = $109.45

By using a sales tax calculator, Louisiana retailers can ensure they collect the correct amount of sales tax in Louisiana, including the Louisiana sales and use tax, depending on the customer’s location. This reduces errors and ensures compliance with state and local regulations.

FAQs on Sales Tax

What is the sales tax rate in Louisiana?

The state sales tax rate in Louisiana is 4.45%, with additional parish taxes that can bring the total rate to over 10%, depending on the location.

How to calculate sales tax in Louisiana?

Multiply the item’s price by the state’s 4.45% sales tax rate, then add any applicable parish taxes to calculate the total tax owed.

How to calculate sales tax for a vehicle in Louisiana?

Vehicle sales tax in Louisiana is calculated by applying the 4.45% state tax and any applicable parish taxes to the vehicle’s purchase price, minus any trade-in credit.

Sales Tax Nexus in Louisiana

Type of Nexus	Threshold
Physical presence	Any physical presence
Economic nexus	$100,000 in gross sales
Marketplace nexus	$100,000 in gross sales

FAQs on Sales Tax Nexus

What is the sales tax nexus in Louisiana?

Sales tax nexus in Louisiana is established when a business has a physical presence in the state or exceeds the economic threshold of $100,000 in sales annually.

How to file for sales tax nexus in Louisiana?

To file for sales tax nexus in Louisiana, businesses must register with the Louisiana Department of Revenue through the LaTAP portal and obtain a sales tax account number.

Louisiana Sales Tax Exemptions​

Louisiana offers sales tax exemptions to businesses and individuals for specific goods and transactions, such as items purchased for resale, manufacturing equipment, and goods used by nonprofits or government entities. To claim these exemptions, eligible buyers must present a valid exemption certificate or card at the time of purchase.

These exemptions help reduce tax liabilities and support industries by ensuring only taxable transactions are subject to sales tax. Proper documentation is essential to avoid errors and ensure compliance with Louisiana Department of Revenue regulations.

FAQs on Sales Tax Exemptions

What’s a Louisiana sales tax exemption certificate?

A Louisiana sales tax exemption certificate is a document that allows eligible buyers to make tax-free purchases on qualifying items, such as goods for resale or nonprofit use.

What do I need to know about Louisiana sales tax exemption?

Louisiana sales tax exemptions apply to specific goods, services, or entities, requiring valid documentation like an exemption certificate to claim the benefit. Learn more about Louisiana sales tax exemption.

Is SaaS taxable in Louisiana?

Yes, SaaS (Software as a Service) is taxable in Louisiana as it falls under taxable digital products or services.

What do I need to know about Louisiana digital products sales tax?

Louisiana taxes most digital products and services, such as downloads and streaming, at the state’s sales tax rate, with additional local taxes applied. Learn more about Louisiana digital products sales tax.

Is Louisiana exempt from sales tax?

Louisiana is not exempt from sales tax, but certain items and entities, like nonprofits and government agencies, may qualify for exemptions.

How do I get a Louisiana sales tax exemption certificate?

To obtain an exemption certificate, businesses must register with the Louisiana Department of Revenue and complete the appropriate application form, such as R-1042.

How to obtain a sales tax exempt number in Louisiana?

You can obtain a sales tax exempt number by registering your business with the Louisiana Department of Revenue and submitting documentation proving eligibility.

Are non-profit sales tax exempt in Louisiana?

Yes, qualifying nonprofits are exempt from sales tax in Louisiana when purchasing items for official use and providing proper documentation.

What items are exempt from Louisiana sales tax?

Items such as groceries, prescription medications, and goods purchased for resale are typically exempt from Louisiana sales tax.

Are digital products taxable in Louisiana?

Yes, most digital products, like software downloads, e-books, and streaming services, are taxable in Louisiana.

Does Louisiana charge sales tax on clothing?

Yes, Louisiana applies sales tax to clothing, as it is considered taxable tangible personal property.

What is the sales tax rate on clothing in Louisiana?

The sales tax rate on clothing in Louisiana is the state’s 4.45%, plus any applicable local parish taxes, which can vary.

What's the Louisiana Sales Tax Registration Process?

1. Determine if Your Business Needs to Register. Assess whether your business has nexus in Louisiana, which could be established through a physical presence (store, warehouse, or office) or economic thresholds, such as $100,000 in sales annually.

2. Visit the Louisiana Taxpayer Access Point (LaTAP) Portal. Go to the Louisiana Department of Revenue's LaTAP portal, the official online platform for tax registration, filing, and reporting.

3. Create an Account. If you don’t already have one, create an account in LaTAP by providing your email address, a username, and password. Confirm your account through the provided email verification process.

4. Gather Required Information. Collect all necessary business details, including:

• Business name and address
• Federal Employer Identification Number (FEIN) or Social Security Number (SSN) for sole proprietors
• Business structure (LLC, corporation, partnership, etc.)
• Start date of sales activities in Louisiana
• Estimated taxable sales volume

5. Complete the Sales Tax Registration Form. Fill out the online registration form with accurate information, including details about your business type, nexus, and the types of products or services you sell.

6. Submit Supporting Documents (if Required). Upload any additional documentation requested by the Louisiana Department of Revenue, such as proof of business registration or industry-specific licenses.

7. Submit the Application. Submit your completed registration form through the LaTAP portal. Ensure all fields are filled out correctly to avoid processing delays.

8. Receive Your Louisiana Sales Tax Account Number. Once your application is approved, you’ll receive a Louisiana Sales Tax Account Number. This number allows you to legally collect and remit sales tax in the state.

9. Set Up a Tax Collection System. Configure your point-of-sale (POS) system or accounting software to apply the correct sales tax rate, including state (4.45%) and any applicable parish rates.

10. Understand Filing Obligations. Review your assigned filing frequency (monthly, quarterly, or annually) based on your anticipated sales volume. Mark deadlines to ensure timely reporting and remittance.

11. Maintain Compliance. Keep accurate records of sales, exemptions, and tax filings to stay compliant with Louisiana sales tax laws and be prepared for audits if necessary.

Louisiana Sales Tax Filing

Filing Louisiana sales tax requires businesses to report and remit the sales and use tax collected from customers to the Louisiana Department of Revenue. Businesses must file their returns based on their assigned filing frequency—monthly, quarterly, or annually—depending on their sales volume.

Accurate reporting includes detailing taxable sales, exempt sales, and the correct state and parish tax rates applied. Proper documentation, such as exemption certificates and transaction records, is essential to ensure compliance and avoid penalties.

What are the Louisiana sales tax filing requirements?

Louisiana requires businesses to report taxable and exempt sales, remit collected sales and use tax, and file returns through the Louisiana Taxpayer Access Point (LaTAP) portal.

How do I file sales tax in Louisiana?

You can file sales tax in Louisiana online via the LaTAP portal by entering sales details, exemptions, and remitting the tax due based on state and parish rates.

How often do I need to file sales tax in Louisiana?

Filing frequency in Louisiana—monthly, quarterly, or annually—depends on your business's sales volume, as assigned by the Louisiana Department of Revenue.

Louisiana Sales Tax Due Date​

Filing Frequency	Due Date
Monthly	Every 20th of the following month (Ex. Due date for January is February 28)
Quarterly	Every 20th of the month following the quarter’s end. (Ex. Due date for Q1 (January 1 – March 31) is April 30)

What is the due date for Louisiana state taxes?

Louisiana sales tax returns are generally due on the 20th of the month following the reporting period unless otherwise specified by the Louisiana Department of Revenue.

What is the penalty for filing sales tax late in Louisiana?

Late filing of Louisiana sales tax incurs a penalty of 5% per month on the unpaid tax, up to a maximum of 25%, plus interest on the outstanding balance.

Louisiana Sales Tax Revenue Service

For any concerns about Louisiana sales tax registration, filing or general inquiries, you can reach out to them through the following:

• Phone: 1-855-307-3893
• Website: https://revenue.louisiana.gov/

You’re now equipped with the essentials of Louisiana sales tax. But if you want to focus on your business, you can leave the details to Kintsugi. Sign up or book a demo now.