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% – 7.75% 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

TDB with 30 days notice – see state notice

Annual Severe Weather Holiday

May 26-27, 2018

1. Hurricane preparedness items and supplies not sold at any airport, public lodging establishment or hotel, convenience store or entertainment complex – $1,500 or less per item. A 2% state sales tax exemption applies, so qualified purchaes are subject to only 3% state sales tax. Note: The holiday applies to the state sales tax, but does not apply to the sales taxes levied by parishes, municipalities, school boards, and other political subdivisions of the state.

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.

South Dakota v. Wayfair Analysis & Predictions: Sales Tax Experts Weigh-In

Sales tax experts lend their insight into and predictions for one of the most important U.S. Supreme Court decisions regarding sales tax in decades, South Dakota v. Wayfair.

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.

Remote Seller Resources

Comprehensive list of resources for remote sellers following the South Dakota v. Wayfair Supreme Court decision – including state notices, videos, articles, training opportunities, and more.

House Introduces Online Sales Simplicity and Small Business Relief Act of 2018

On September 13, 2018, Rep. Jim Sensenbrenner (R-WI) and additional U.S. House members introduced the Online Sales Simplicity and Small Business Relief Act of 2018.

Louisiana Enacts Provisions for Paid Tax Preparers

Effective July 1, 2018, Louisiana has enacted provisions pertaining to the requirements of paid tax preparers.

Louisiana Issues Bulletin on Business Utilities Tax Rate

Effective July 1, 2018 through June 30, 2025, the overall Louisiana sales tax rate for business utilities, will be two percent.

Louisiana Decreases Tax Rates on Telecommunications Services and Prepaid Calling Cards

Effective July 1, 2018, Louisiana has decreased the sales tax rates on telecommunications services and prepaid calling cards.

Louisiana Decreases Sales Tax Rate

Effective July 1, 2018 through June 30, 2025, Louisiana has decreased its state sales tax rate from 5% to 4.45%.

U.S. Supreme Court Issues Decision In South Dakota v. Wayfair

On June 21, 2018, the U.S. Supreme Court issued its decision in the South Dakota v. Wayfair case, ruling in favor of South Dakota and overturning Quill’s physical presence rule.

Louisiana Enacts Economic Nexus Provisions

Louisiana has enacted economic nexus provisions, effective date to be set based on a decision in the South Dakota v. Wayfair case.

Remote Seller Compliance Deadlines Approaching for Multiple States

Remote seller compliance deadlines are approaching for a number of states with deadlines of February 28 or March 1.

Record Number of Sellers Participate in 2017 MTC Amnesty Program

The volume of applicants for the 2017 online marketplace seller tax amnesty program overwhelmed the Multistate Tax Commission.

Orthotic, Prosthetic, Prostheses, Restorative Materials and Other Dental Devices Exempt in Louisiana

Effective October 1, 2017, the sale and purchase of many dental devices and materials became exempt from Louisiana sales and use tax. Formerly, this exemption was partially suspended.

Multistate Tax Commission Announces Tax Amnesty Program for Online Sellers

The MTC organized a tax amnesty program for online sellers, running from August 17 to November 1, 2017. The voluntary disclosure program allowed sellers to start remitting sales tax on future sales without penalty or liability for unpaid, prior accumulated sales tax in 25 participating states.

No Regulation Without Representation Act of 2017 Introduced

Under the proposed House bill, a state may tax or regulate a person’s activity in interstate commerce only when the person is physically present in the state during the period in which the tax or regulation is imposed.

Congress Introduces Marketplace Fairness Act of 2017 and Remote Transactions Parity Act of 2017

Introduced on April 27, 2017, the Marketplace Fairness Act of 2017, if enacted, would authorize states meeting certain requirements to require remote sellers that do not meet a small seller exception to collect their state and local sales and use taxes.

Online Sales Simplification Act of 2016 Discussion Draft is Introduced

The proposed legislation would implement a “hybrid origin” approach for remote sales. States could impose sales tax on remote sales if the origin state participates in a clearinghouse.

No Regulation Without Representation Act of 2016 Introduced

Taking the opposite approach of the Marketplace Fairness Act and Remote Transactions Parity Act, the proposed bill would limit the ability of states to require remote sellers to collect use tax. However, the bill failed to pass.

Louisiana Enacts Use Tax Notice and Reporting Requirements

Effective July 1, 2017, remote sellers must notify Louisiana purchasers at the time of sale that a purchase is subject to Louisiana use tax unless it is specifically exempt.

Louisiana State Sales Tax Rate Increases to 5% on April 1, 2016

Louisiana increased its sales and use tax rate, effective 04/01/16 through 06/30/18. More…

Louisiana Enacts Click-Through and Affiliate Nexus Legislation

Louisiana enacted click-through and affiliate nexus provisions, for tax periods beginning on and after 04/01/16. More..

Congress Approves Permanent Extension of Internet Tax Freedom Act

Congress approved a permanent extension of the Internet Tax Freedom Act, signed into law by the President 02/24/16. More…

Internet Tax Freedom Act Extended Through October 1, 2016

The President signed an act to extend the Internet Tax Freedom Act through 10/01/16. More…

Louisiana Announces Dates for 2015 Tax Payment Amnesty Program

Louisiana announced that the state’s 2015 Tax Amnesty program will run 12/01/15 through 12/31/15. More…