Louisiana Sales Tax

On this page you will find handy sales and use tax information about Louisiana.

How to use this page:

We’ve pulled in the information from all our Charts for a consolidated view by state.  Here you can see the sales tax rates and if the state has remote seller nexus rules. You can also see any sales tax holidays or amnesty programs that may exist, though these do not apply to all states.

Below the chart you can find any News & Tip item we have published that relates to Louisiana that you can filter by topic. This will help you get informed on current and past legislation that has passed in the state.

State Rate

4.450% The state has reduced rates for sales of certain types of items.

Range of Local Rates

0% – 8.5% The combined local rates for a particular city range from 1.8% to 7.75%. Some local jurisdictions do not impose a sales tax.

Local Rates Apply to Use Tax

Yes

CLICK-THROUGH NEXUS

4/1/2016

AFFILIATE NEXUS

4/1/2016

REPORTING REQUIREMENTS

7/1/2017

ECONOMIC NEXUS

7/1/2020 or within 30 days of passing threshold with collection no later than 60 days after passing threshold

MARKETPLACE NEXUS

7/1/2020

Second Amendment Weekend Holiday

September 6-8, 2024

  1. Firearms, ammunition, and hunting supplies, including archery items, hunting apparel, accessories, and safety equipment.
Status

Inactive

Amnesty Filing Dates

December 1, 2015 - December 31, 2015

Go to Louisiana Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes due prior to 2015 for which the LDR has issued a proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2015.

TAX TYPES AND CONDITIONS

All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. More details.

AMNESTY BENEFITS

33% of penalties and 17% of interest will be waived.

Status

Inactive

Amnesty Filing Dates

October 15, 2014 - November 14, 2014

Go to Louisiana Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes due prior to January 1, 2014 whether returns filed or not and assessments the department has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2014.

TAX TYPES AND CONDITIONS

All taxes administered by the department, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax. A taxpayer will be subject to double penalties if there is a final judgment rendered against the taxpayer by a court or if the taxpayer has exhausted all rights to protest taxes owed to the state 90 days prior to either the 2014 or the 2015 amnesty period, and the taxpayer then fails to submit an amnesty application before the end of the applicable amnesty period 90 days prior to which the final judgment was rendered or 90 days prior to which the taxpayer’s rights to protest taxes have been exhausted.

AMNESTY BENEFITS

Waiver of all penalties and 50% of interest owed.

Status

Inactive

Amnesty Filing Dates

September 23, 2013 - November 22, 2013

Go to Louisiana Amnesty Page
AMNESTY INCLUSION PERIODS

Taxes due prior to Jan. 1, 2013, for which the LDR has issued an individual or a business proposed assessment, notice of assessment, bill, notice, or demand for payment not later than May 31, 2013; Taxes for taxable periods that began before Jan. 1, 2013.

TAX TYPES AND CONDITIONS

All taxes administered by the Louisiana Department of Revenue, except for motor fuel taxes and penalties for failure to submit information reports that are not based on an underpayment of tax.

AMNESTY BENEFITS

Waiver of penalties and 50% of interest due.

Administration Information
Streamlined Sales Tax Status

Advisory State

NUMBER OF TAXING AUTHORITIES

370 Sales Tax Jurisdictions

HOME RULE AUTHORITIES

Local jurisdictions collect and administer separately

Sales Tax Sourcing (Intrastate)

Destination

Sales Tax Return Due Date

The 20th of the month following the reporting period

Exemption Information
RESALE CERTIFICATE

Louisiana Resale Certificate

TYPES OF EXEMPTIONS

Product types of exemptions: Resale, food for home consumption, utilities, prescription drugs, trade-ins, manufacturing machinery & equipment and a variety of other full and partial exemptions (refer to R-1002)

 

Entity types of exemptions: State of Louisiana and political subdivisions (R-1056); churches and non-profit organizations are subject to sales tax

 

Louisiana Exemption Certificate Forms

State Links
History & Fun Facts
HISTORY

  • Louisiana enacted its sales and use tax in 1948 to replace an earlier War Emergency sales tax.

  • Louisiana has a state taxing authority as well as 63 individual parish sales tax system in the state which generally require separate reporting requirements (a few parishes have agreed to use the same collector).
  • Following the South Dakota v. Wayfair decision, Louisiana established the Louisiana Sales and Use Tax Commission for Remote Sellers in June 2018 to serve as the sole entity in Louisiana to collect and remit sales and use tax from remote sellers.

FUN FACTS
  • Louisiana was listed on Kiplinger’s 2011 10 tax-friendly states for retirees. Though sales taxes can be steep due to local parish and jurisdiction sales taxes, food and medications are exempt from sales taxes.
  • Louisiana taxes bottled water, but not soft drinks or candy, at the state’s general sales tax rate.
  • Louisiana takes the second amendment seriously. Each year the state hosts a sales tax holiday for consumer purchases of firearms, ammunition, and hunting supplies. Note that this sales tax holiday was not recognized in 2022.

Louisiana Denies Retailer Bad Debt Refund for Purchases on Store Cards

The Louisiana Court of Appeals has denied Dillard\’s department store their appeal for a refund of sales tax remitted for purchases customers paid for with store credit cards.

Board of Tax Appeals Rules Video Programming is Not Taxable Tangible Personal Property in Louisiana

The Louisiana Board of Tax Appeals granted summary judgment in favor of the taxpayer in an order dated March 14, 2024, in the case DirecTV LLC v. City of Baton Rouge, Docket No. L01329.

Louisiana Clarifies Treatment of Marketplace Sales for In-State Businesses

The Louisiana Sales and Use Tax Commission for Remote Sellers has issued an Information Bulletin to provide additional guidance to marketplace facilitators and sellers about each\’s responsibility for sales tax

New Short-Term Rental Permits Banned in New Orleans

New short-term rental (STR) permits in New Orleans, Louisiana, are banned for one year in areas of the city zoned for commercial use.

Louisiana To Shift Oversight of Local Sales Tax Filing System

Effective January 1, 2024, Louisiana has enacted legislation that will shift oversight of the state’s uniform local sales and use tax return and remittance system from the Louisiana Department of Revenue (DOR) to the Louisiana Uniform Local Sales Tax Board (Board).

Louisiana City Cannot Charge Franchise Fees on Streaming Services

The City of Kenner, Louisiana, cannot sue Netflix and Hulu for franchise fees for providing video content via the Internet.

Louisiana Removes 200 Transaction Threshold from Economic Nexus Rules

Effective August 1, 2023, Louisiana will no longer have 200 transactions as part of the state\’s economic nexus threshold.

Louisiana Board of Tax Appeals Rules ITFA Prohibits Taxing Cloud Storage

After performing an audit on Apple, the City of New Orleans issued an assessment on September 20, 2021, which included almost $136,000 in taxes on subscription fees for Apple’s iCloud, which Apple challenged.

Arizona Business Owner Complains Louisiana Sales Tax is Unconstitutional for Out-of-State Sellers

Louisiana is facing complaints from an Arizona jewelry wholesaler claiming that their sales tax system is unconstitutional due to its compliance burdens on out-of-state sellers.

Louisiana Sales and Use Tax Commission for Remote Sellers Publishes Rules for Voluntary Disclosures

The Louisiana administrative code has been amended to include rules and procedures for voluntary disclosure agreements for qualified remote sellers who wish to voluntarily remit unpaid sales taxes to the Louisiana Sales and Use Tax Commission for Remote Sellers.

Louisiana establishes multi-parish audit program

As of July 1, 2022, the Louisiana State Legislature has enacted legislation calling for the state’s Uniform Local Sales Tax Board to implement a multi-parish audit program.

New Louisiana Laws Aiming to Streamline Sales Tax System

On June 18, 2022, the Louisiana governor signed three acts into law that aim at giving the Louisiana Sales and Use Tax Commission for Remote Sellers more authority and centralizing sales tax in the state.

Louisiana Provides Guidance on Animal Shelter Construction Sales Tax Exemption

Louisiana has provided guidance on requesting and receiving the sales and use tax exemption for materials used in the construction of animal shelters.

State Notices & Resources for Remote Sellers

Use this state by state guide to find each state\’s initial guidance on how to proceed post-Wayfair, state resources such as FAQs, and any state activity such as going through a legislative process that impacts remote sellers.

Louisiana Online Travel Companies Not Responsible for Taxes on Hotel Bookings

The Louisiana Court of Appeals determined that online travel companies do not owe local sales tax on the fees they charge to their customers.

How Home Rule States Have Responded to Wayfair

Let’s take a look at three of the primary home rule states that also have a state-wide sales tax—Alabama, Colorado, and Louisiana—to understand steps taken what remote out-of-state sellers can expect.

Economic Nexus State by State Chart

Key information such as effective dates, thresholds, and includable sales for out-of-state sellers making sales into states that have enacted economic nexus legislation both before and after the South Dakota v. Wayfair Supreme Court decision.

The State of Louisiana Announces Voters Will Decide to Overtake the Sales Tax Collection System

The Louisiana Legislature has passed legislation that would establish a centralized sales tax commission and ultimately break up the state’s current systems of collections.

Louisiana Will Exempt Diapers and Feminine Hygiene Products

The state of Louisiana passed a bill on June 23, 2021 that will exempt sales of diapers and feminine hygiene products from Louisiana sales tax effective July 1, 2022.

Three Years of South Dakota v. Wayfair: Local Tax Issues

Learn why managing local taxes is such a large challenge for taxpayers post-Wayfair and about local efforts to simplify compliance. This is part 4 of our 5 part series on three years of the Wayfair decision.

Southwest Sales Tax Updates

What’s been happening in the Southwestern sales tax landscape lately? Let’s dig into some updates.

Louisiana Taxpayer’s Caustic Chemicals Qualify for Pollution Control Sales Tax Exemption

The Louisiana Board of Tax Appeals corrected the Louisiana Department of Revenue’s incorrect denial of a taxpayer’s refund claim for the purchase of sodium hydroxide.

Post-Wayfair Remote Seller Nexus: What’s Going on in the Southeast?

Like the rest of the country, the Southeast region of the U.S. is not immune to the changes created by the South Dakota v. Wayfair decision. In fact, 2020 presented a slew of changes in the southeast that have big…

Louisiana Remote Sellers Commission Announces It Will Develop Tax Refund Policy

The Louisiana Sales and Use Tax Commission for Remote Sellers has announced that it will develop a policy for taxpayers to claim refunds for overpaid taxes.