Louisiana state seal

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%.

For a fast and accurate sales tax rate lookup by zip code, use our up-to-date calculator below.

Look up your Louisiana sales tax rate:

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

Business activities that qualify to establish a tax 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

Economic nexus in Louisiana:

  • According to state law, out-of-state sellers whose sales into Louisiana exceed $100,000 gross revenue or 200 separate transactions in the current or previous calendar year are required to register with the state, collect sales tax on sales to Louisiana, and remit that sales tax to the state.
  • Effective date: June 21, 2018

Want more information? Check out this FAQ.

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

Register with the Louisiana Department of Revenue here. Here's a helpful video.

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%

We try our best to keep these guides up-to-date. If any of this information is no longer accurate, or if you'd like us to add something new, please email corrections and suggestions to support@lumatax.com. We love hearing feedback!