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LouisianaSales Tax

A Complete Guide For Businesses

Automate My LouisianaSales Tax Filings

State Rate
5.00%

Local Tax
yes

State Portal
Department of Revenue

Phone
(855) 307-3893

General requirements

Louisiana is a destination-based state (sales are taxed where the buyer is located).

  • Sales tax is charged on the retail sale, lease, or rental of tangible personal property (TPP) and certain services
  • For distributors, items purchased for resale aren’t taxed

Businesses may file and pay online by going to Louisiana File Online or to Parish E-file.

Rates

Louisiana’s general state sales tax is 5%. Additional local sales taxes are charged which include local school board, local law enforcement, city, and other taxes. Total state and local rates generally range from 7.25% to 12.55%.

How food is taxed

Food sold for home consumption is exempt from the 5% state tax but still taxed at the local level. Meals and prepared food are taxed at the combined rate with additions at the local level in some cases.

Nexus in Louisiana

Activities that qualify to establish a business presence in the state include:

  • Leasing, renting, or selling TPP in the state
  • Furnishing services in the state that are taxable under the statute
  • Holding property in the state for resale
  • Maintaining a business location in the state
  • Operating in the state through full-time or part-time resident or nonresident salesmen or agents
  • Maintaining an inventory in the state of TPP for lease or rental
  • Delivering in a vehicle owned or operated by the seller

Filing schedule

Sales tax returns and tax payments are due on or before the 20th of the month following the close of the calendar month or calendar quarter of the reporting period.

If your total taxes due are less than $500 per month after filing six returns, you may apply to file on a quarterly basis.

Registering to collect sales tax in Louisiana

Once you’ve registered a new business with the state, go to the Louisiana Taxpayers Access Point to register for a business tax account with the Department of Revenue.

Penalties

Penalties are charged as follows:

  • Late filing: A penalty of 5 % of the tax due is charged when the delay in filing is not more than 30 days. An additional 5% penalty is charged for every additional 30 days during which the failure to file continues, not to exceed a total of 25%
  • Late payment: A penalty of 0.5% of the tax due is charged for every 30 days during which the failure to pay continues, not to exceed a total of 25%

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