Louisiana is a destination-based state (sales are taxed where the buyer is located).
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%.
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.
Activities that qualify to establish a business presence in the state include:
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.
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 are charged as follows: