# New Orleans Sales Tax Amnesty 2026: Deadlines, Eligibility, and How to Apply Canonical: https://trykintsugi.com/blog/new-orleans-sales-tax-amnesty-program Published: 2026-09-24 New Orleans will waive 100% of penalties and 50% of interest on qualifying city taxes paid October 1 to December 31, 2026. See who qualifies and how to apply. The City of New Orleans is opening a limited-time Sales Tax Amnesty Program on October 1, 2026. Businesses with qualifying delinquent city tax balances can have 100% of penalties and negligence fees waived and accrued interest cut by 50%, as long as they settle up by December 31, 2026. The city has also said what comes next. According to the city's announcement, "After the program ends, the Bureau of Revenue will resume enhanced efforts to identify non-filers and collect delinquent taxes." If your business has unfiled New Orleans returns, an unpaid balance, or a registration gap, this three-month window lets you resolve it with reduced penalties and interest. This article is educational information, not tax advice. Program terms can change, so confirm eligibility and current instructions with the City of New Orleans Bureau of Revenue before you file. ## New Orleans sales tax amnesty at a glance - **Amnesty window:** October 1, 2026 through December 31, 2026. - **Relief:** 100% waiver of penalties and negligence fees, plus a 50% reduction in interest on qualifying delinquent balances. - **Deadline to pay:** Outstanding obligations must be paid by December 31, 2026 to receive the relief. - **Where to apply:** Online at [salestax.nola.gov](https://salestax.nola.gov/) through the city's E-Services Sales Tax platform, or in person with the Bureau of Revenue. - **Not covered:** Property taxes. - **After the window:** The city says enhanced enforcement against non-filers and delinquent accounts will follow. ## Which taxes are covered Per the city's announcement, the program applies to eligible outstanding balances for: - Sales and use taxes - Hotel/motel taxes - Parking taxes - Alcoholic beverage gallonage taxes - Occupational license taxes - Certain permits ## Who qualifies The city lists taxpayers with qualifying delinquent obligations, including those who: - Failed to file a tax return and pay the tax due - Failed to register and/or file sales or any other type of tax, license, or permit - Are currently under an installment agreement or have defaulted on one - Underpaid tax or have any outstanding sales tax balance - Failed to pay for or renew an Occupational License permit - Are under audit or in litigation for sales tax matters - Misrepresented or omitted tax due - Have sales tax liens on personal or business property - Claimed incorrect credits or deductions on tax returns That list is broad. It covers businesses that never registered with the city as well as businesses already in an audit or payment plan. If you are in an active audit, ask the auditor and the Bureau of Revenue how amnesty interacts with the open assessment before you pay. ## Why New Orleans is offering amnesty now Sales tax is a major revenue source for the city. Mayor Helena Moreno has said sales tax makes up about 40% of the city's general fund, and the program arrives as the city weighs cuts to its 2027 operating budget. "We are giving businesses a limited-time opportunity to resolve outstanding tax obligations while reducing the financial burden of penalties and interest," Moreno said in the announcement. "These revenues are critical to providing the services and investments New Orleanians rely on every day." For businesses, the takeaway is simple: the city is looking for unpaid tax, and it has said publicly that enforcement will increase once the window closes. Our look at [why state and local audits are on the rise](/blog/why-state-and-local-audits-are-on-the-rise) covers that trend in more detail. ## Should your business apply? Amnesty is worth a close look if any of these apply to you: - You have a store, office, warehouse, or event presence in New Orleans and missed one or more city returns. - You registered with the state but never registered with the city for local sales tax. - You collected tax from customers but did not remit all of it. - You applied an exemption or deduction you cannot fully document. Our [Louisiana sales tax exemption guide](/blog/louisiana-sales-tax-exemption) covers the certificate rules. - You have unpaid hotel/motel, parking, or alcoholic beverage gallonage taxes. - You received a notice, lien, or audit letter from the Bureau of Revenue. If your only Louisiana activity is remote sales shipped into the state, your situation may be different. Remote sellers that exceed Louisiana's economic nexus threshold (more than $100,000 in gross sales into Louisiana in the previous or current calendar year) generally register with and remit state and local tax through the [Louisiana Sales and Use Tax Commission for Remote Sellers](https://remotesellersfiling.louisiana.gov/). If that describes your business, ask the Bureau of Revenue whether this program applies to you before you apply, and review whether a [voluntary disclosure agreement](/blog/voluntary-disclosure-agreements) fits your situation. If you are not sure whether you crossed the threshold, start with our [economic nexus explainer](/blog/explaining-what-is-economic-nexus-simplified). ## How to apply for New Orleans sales tax amnesty ### 1. Find every period you missed Pull your sales data by month and location for every period you did business in New Orleans. Separate taxable sales, exempt sales, and sales for resale. You can't apply for relief on a balance you haven't calculated. ### 2. Identify each tax type and account Sales and use tax, hotel/motel tax, parking tax, and occupational license balances may sit on different accounts. List each one so nothing gets left out of the application. ### 3. Reconcile against your other filings Compare the sales you reported on other returns with what you reported to the city. Mismatches between filings are the kind of gap that can [trigger an audit](/blog/sales-tax-audit-triggers). ### 4. Gather your documentation Keep invoices, exemption certificates, point-of-sale reports, and prior returns together. Our list of [documents to keep for a sales tax audit](/blog/sales-tax-documents-for-audits) is a good checklist here. ### 5. Apply and pay by December 31, 2026 Apply online at [salestax.nola.gov](https://salestax.nola.gov/). If you already file through the city's E-Services Sales Tax platform, you can access amnesty there. You can also apply in person with the [Bureau of Revenue](https://nola.gov/next/revenue/home/). Ask whether payment plans qualify before you commit to one, and leave time for processing. Don't wait until the last week of December. ### 6. Fix the process that caused the gap Amnesty clears past balances. It doesn't stop the next missed filing. Set up registration, rate, and filing workflows so the problem does not come back once enforcement resumes. ## Amnesty, penalty waivers, and voluntary disclosure New Orleans taxpayers have a few ways to address past-due tax. They are not interchangeable. - **Sales tax amnesty (October 1 to December 31, 2026):** Full penalty and negligence-fee waiver plus 50% interest reduction on qualifying balances, if you pay in full by the deadline. - **Request for a waiver of penalty:** Outside of amnesty, the city accepts [penalty waiver requests](https://nola.gov/request-for-a-waiver-of-penalty/) due to delinquency or underpayment of city taxes. - **Voluntary disclosure agreement (VDA):** A common tool for multistate exposure. Terms vary by jurisdiction. Read our [guide to voluntary disclosure agreements](/blog/voluntary-disclosure-agreements) for how the process works. If you have back taxes in several states, New Orleans may be only one part of the cleanup. Our guide to [back taxes for ecommerce businesses](/blog/what-are-back-taxes) walks through how to size the full liability. ## What happens after December 31, 2026 Once the window closes, the city has said the Bureau of Revenue will resume enhanced efforts to identify non-filers and collect delinquent taxes. Balances that are not resolved during the window will not receive the amnesty relief. ## Stay compliant with New Orleans and Louisiana sales tax after amnesty Louisiana layers parish and city sales taxes on top of the state rate. A few basics: - The combined rate depends on the address. Use the [US sales tax calculator](/us-sales-tax-calculator) to check an address rather than hard-coding a citywide rate. - Remote sellers register with the Remote Sellers Commission once they cross the $100,000 threshold. - Product rules matter. See our guides to [Louisiana digital products](/blog/louisiana-digital-products-sales-tax) and [New Orleans sales tax on clothing](/blog/new-orleans-sales-tax-on-clothing). The [Louisiana sales tax guide](/sales-tax-guides/usa/louisiana) covers registration, rates, and filing deadlines in one place. ## How Kintsugi helps Amnesty programs reward businesses that know exactly what they owe. Kintsugi connects to your billing, ecommerce, and accounting systems so you can see that number before a notice arrives. - [Monitor your exposure](/product/monitor-exposure) across every state and see where you have crossed nexus thresholds, including Louisiana. - [Autoregister](/product/automate-sales-tax) in the states where you need to collect, so registration gaps don't build into back taxes. - Calculate tax at the address level, including Louisiana's local rates. - [Autofile returns](/product/sales-tax-filing-software) on schedule so missed filings don't turn into the next amnesty balance. Want to know whether you have exposure in New Orleans or anywhere else? [Book a demo](/kintsugi-demo) and we will walk through your data with you, or [see pricing](/pricing) to get started. ## Frequently asked questions ### When does the New Orleans sales tax amnesty program start and end? The program runs from October 1, 2026 through December 31, 2026. Qualifying balances must be paid by December 31, 2026 to receive the relief. ### What relief does New Orleans sales tax amnesty offer? Eligible taxpayers can receive a 100% waiver of penalties and negligence fees and a 50% reduction in interest on qualifying delinquent tax balances. The underlying tax is still owed. ### Which taxes qualify for New Orleans tax amnesty? Eligible outstanding sales and use taxes, hotel/motel taxes, parking taxes, alcoholic beverage gallonage taxes, occupational license taxes, and certain permits. Property taxes are not included. ### Can I apply if I am under audit? The city lists taxpayers under audit or in litigation for sales tax matters as eligible. Talk to your auditor and the Bureau of Revenue about how amnesty applies to an open assessment before you pay. ### How do I apply? Apply online at salestax.nola.gov, including through the city's E-Services Sales Tax platform if you already use it, or in person with the City of New Orleans Bureau of Revenue. ### What happens if I miss the December 31 deadline? Balances not resolved during the window do not receive the amnesty relief, and the city has said the Bureau of Revenue will step up efforts to find non-filers and collect delinquent taxes after the program ends. ### Where can I confirm the current rules? Start with the City of New Orleans [Bureau of Revenue](https://nola.gov/next/revenue/home/) and the [E-Services Sales Tax portal](https://salestax.nola.gov/). Coverage of the announcement is available from [WWL](https://www.audacy.com/wwl/news/local/mayor-helena-moreno-2677930188) and [NOLA.com](https://www.nola.com/news/politics/new-orleans-government-offers-sales-tax-amnesty-through-end-of-2026/article_949abd0b-0f52-475e-88fc-cd11e5a9a2bc.html).