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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 Sales Tax Rates
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
Remote Seller Nexus Rules
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
Sales Tax Holidays
Second Amendment Weekend Holiday

September 6-8, 2024

  1. Firearms, ammunition, and hunting supplies, including archery items, hunting apparel, accessories, and safety equipment.
Sales Tax Amnesty
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
State Tax Web Page

Louisiana Department of Revenue
Rate Look-Up Page

Louisiana Sales Tax Look-Up
Registration Link

Register for Louisiana Sales Tax
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 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…

Internet Tax Freedom Act Extended Until December 11, 2015

U.S. House of Representatives passed a provision to extend the Internet Tax Freedom Act until 12/11/15. More…

Louisiana Creates Sales Tax Streamlining and Modernization Commission

Louisiana created a Sales Tax Streamlining and Modernization Commission to evaluate tax systems and make recommendations. More…

House Introduces Remote Transactions Parity Act of 2015

U.S. House of Representatives introduced the Remote Transactions Parity Act of 2015 on 06/15/15. More…

Senate Introduces Marketplace Fairness Act of 2015

On March 10, 2015, a bipartisan group of senators introduced the Marketplace Fairness Act of 2015.

Internet Tax Freedom Act Extended Until October 1, 2015, Permanent Extension Introduced

On December 16, 2014, President Barack Obama signed an act including a provision that extends the Internet Tax Freedom Act until October 1, 2015.

Louisiana Announces Dates for 2014 Tax Payment Amnesty Program

The Louisiana Department of Revenue has announced the dates for the state’s 2014 tax payment amnesty program.

Internet Tax Freedom Act is Extended through December 11, 2014

President Barack Obama has signed federal legislation extending the Internet Tax Freedom Act through December 11, 2014.

Louisiana Amends Tax Amnesty Program

Louisiana Gov. Bobby Jindal signed legislation that amends the Tax Delinquency Amnesty Act of 2013, which requires the Louisiana Department of Revenue to develop and implement a tax amnesty program.

Louisiana Suspends Revenue Ruling on Taxability of Repair Parts for Rental Equipment

In February 2013, Louisiana issued Revenue Ruling No. 13-003 regarding the taxability of repair parts for rental equipment. The ruling stated that the Louisiana sales tax exclusion for items of tangible personal property that are sold for the purpose of…

New Federal Digital Goods and Services Bill Proposed

Representative Lamar Smith (Republican, Texas) has introduced a bill to bar multiple taxes on digital goods and services. Smith had proposed an earlier bill which failed to pass. This bill is a revised version of the earlier bill. The proposed…

Louisiana Issues Reminder on Vendor’s Compensation Rate Reduction

Louisiana has issued a reminder that the vendor\’s compensation rate for the timely filing of a sales and use tax return is reduced from 1.1% to 0.935%.

Louisiana Enacts Amnesty Program

Louisiana Governor Bobby Jindal has approved the Tax Delinquency Amnesty Act of 2013.

Louisiana Reduces Vendor’s Compensation Rate

Louisiana has reduced the vendor\’s compensation rate on timely filed Louisiana state sales tax returns from 1.1% to 0.935%.

Federal Government Introduces New Remote Seller Bill

The federal Marketplace Fairness Act of 2013 was introduced in the House of Representatives and the Senate on February 14, 2013.

The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB)

The Louisiana Department of Revenue (DOR) will phase out its Audit Protest Bureau (APB) for purposes of all taxes administered by the DOR.

Louisiana Will Participate in Federal-State Offset Program

The Louisiana Department of Revenue has announced that it will participate in the new Federal-State Offset Program. Participation in the program will allow the state to intercept payments owed by the federal government to vendors and contractors to use for…

Louisiana Opens Tax Free Shopping Program Refund Center in Baton Rouge

The Louisiana Tax Free Shopping Program has opened a refund center in Baton Rouge.

Bottled Water Not Exempt from Sales and Use Tax in Louisiana

In a sales and use tax opinion, the Attorney General of Louisiana has stated that bottled water is not exempt from sales and use tax.