Louisiana Sales Tax Guide: Rate, Rules & Filing

Louisiana's state sales tax rate is 5%, set January 1, 2025 and scheduled to drop to 4.75% in 2030. Its 64 parishes and their municipalities add local taxes, producing some of the highest combined rates in the country — over 12% in places and averaging near 9.5%.

Louisiana rolled out a uniform combined state-and-parish sales tax return, first available February 1, 2026 for January 2026 periods, letting sellers report state and all local tax on a single return instead of filing parish by parish.

New Orleans and Baton Rouge carry combined rates above 9.5%. To find the combined rate for a specific address, use our US sales tax calculator.

Louisiana economic nexus applies once your gross revenue from retail sales into the state exceeds $100,000 in the current or immediately preceding calendar year. The 200-transaction threshold was repealed effective August 1, 2023, so the dollar amount is the only economic trigger. Physical presence creates nexus immediately. Remote sellers register and file through the Louisiana Sales and Use Tax Commission for Remote Sellers, a single point of collection for state and local tax.

Louisiana Revised Statutes 47:340.1 makes a marketplace facilitator the "dealer" for each remote sale it transacts or facilitates for delivery into Louisiana. It must collect and remit state and local sales and use tax, at the applicable parish rate for the delivery destination. This applies once its retail sales delivered into Louisiana exceed $100,000 during the previous or current calendar year. Only retail sales count toward that threshold, and voluntary registration before reaching it is permitted.

Within 30 days of meeting the threshold the facilitator must apply to the Louisiana Sales and Use Tax Commission for Remote Sellers. Collection must begin no later than 60 days after the threshold was met. A remote marketplace seller calculates its own separate threshold using direct sales only, since marketplace sales count toward the facilitator's threshold instead.

Beginning January 1, 2026, an accommodations intermediary that already remits sales and use tax to the Commission as a marketplace facilitator must also remit hotel and motel occupancy taxes on rooms, cottages, or cabins it facilitates, under 2025 Louisiana Acts No. 82 (effective July 1, 2025).[9]

Louisiana returns are due the 20th of the month following the reporting period. Beginning with January 2026 periods (returns first available February 1, 2026), state and parish tax is reported on a single combined return rather than separate parish filings — a major simplification for multi-parish sellers. For the portal, return, and step-by-step, see our guide to filing Louisiana sales tax online.

Louisiana exempts food for home consumption and prescription drugs from the state rate, though local taxes may still apply. As of January 1, 2025, SaaS, custom software, information services, and digital products are taxable at the 5% state rate plus applicable local taxes.

Louisiana issues the Resale Certificate (Form R-1064) to qualifying dealers, managed through LaTAP [5]. It auto-renews about 60 days before expiration when sales activity and payments are current; otherwise the business renews within 45 days of the printed expiration date [5].

For the official form, multistate certificate rules and expiry, see the Louisiana resale certificate guide.

Late filing or payment carries a penalty of 5% of the tax due for each 30-day period, up to a 25% maximum, plus interest from the due date. Our Louisiana filing guide lists late filing penalties, interest, and what to do if you missed a return.

A taxpayer who disagrees with an assessment may petition the Louisiana Board of Tax Appeals [6]. File within the period stated on the Notice of Assessment, generally 60 days, and the state must answer within 30 days of service [6].

• [1] Louisiana DOR — State Sales Tax Rate (5%, 2025-2029)

• [2] Louisiana Sales and Use Tax Commission for Remote Sellers — FAQ (economic nexus)

• [3] Louisiana DOR — Prewritten Computer Software Access Services (SaaS taxable)

• [4] Louisiana DOR — Digital Products Taxable

• [5] Louisiana DOR — Resale Certificate (Form R-1064)

• [6] Louisiana Board of Tax Appeals — FAQ

• [7] Louisiana DOR — Second Amendment Weekend Sales Tax Holiday

• [8] Louisiana DOR — LaTAP (registration)

• [9] Louisiana Revised Statutes § 47:340.1 — Marketplace Facilitators

• [10] Louisiana Act 15 (HB 171), 2023 Regular Session (200-transaction test repealed)

Verified July 2026 against Louisiana Department of Revenue published guidance.

• A Guide to Louisiana Digital Products Sales Tax for Businesses
• Understanding Louisiana Sales Tax Exemption: A Guide for Businesses