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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

5.0% 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

New threshold: August 1, 2023
MARKETPLACE NEXUS

7/1/2020

New threshold: August 1, 2023
Sales Tax Holidays
Second Amendment Weekend Holiday

September 4, 2026 - September 6, 2026

  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.

Sale of Equipment with Service is a Taxable Bundled Transaction in Louisiana

Louisiana has issued a letter ruling on two types of bundled transactions that involve the sale of equipment and wireless internet service. The letter ruling discusses two scenarios that involve a wireless internet service provider that requires customers to sign…

Louisiana Excludes Newspapers from Definition of Tangible Personal Property

Louisiana issued a bulletin to remind taxpayers that effective July 1, 2008, newspapers will be excluded from the definition of tangible personal property.

Louisiana Supreme Court Rules Bleaching Chemicals Exempt

The Supreme Court of Louisiana reversed the decision of the appellate court and reinstated the Board of Tax Appeals decision that a Louisiana manufacturer’s purchases of sodium chlorate, hydrogen peroxide, and elemental oxygen for use in the bleaching of white…

Louisiana Lowers Direct Payment Threshold

A recent Louisiana law enables taxpayers who purchase or lease an annual average of $5 million (previously $15 million) of tangible personal property and taxable services to obtain a Direct Payment Number.

Louisiana Manufacturing Phase-Out Tax Accelerated

The current manufacturing phase-out of Louisiana sales and use tax on certain manufacturing machinery and equipment has been accelerated to exclude 100% of the purchase, lease, or rental of qualifying manufacturing machinery.

Louisiana Leases or Rentals of Pallets Exempt

Effective July 1, 2008, A Louisiana state and local sales and use tax exclusion has been enacted for the lease or rental of pallets used in packaging products produced by a manufacturer. In addition, the term “manufacturer”, for the purposes…

Exclusion for Newspapers Enacted in Louisiana

A revision of the definition of \”tangible personal property\” now specifically excludes newspaper from such definition.

Internet Retailer Did Not Have Sufficient Nexus with Louisiana Parish

The U.S. District Court found that an internet retailer with no physical presence in Louisiana did not have sufficient nexus with St. Tammany Parish to justify the collection of local sales and use taxes.

Louisiana Rate Reductions for Natural Gas and Electricity

Louisiana announced a reduction in the sales and use tax rate for purchases of natural gas and electricity for non-residential consumers. Effective January 1, 2006 and continuing through June 30, 2009, the rate is reduced from 3.8% to 3.3%. Other…

Louisiana Clarifies Component Parts and Permanent Attachments To Immovables

Louisiana amended its Civil Code to define component parts of an immovable and those items permanently attached to immovables. This clarification is critical as the state sales tax law does not treat repairs to immovable property as taxable services. Anything…

Louisiana Exempts Machinery and Equipment Acquired to Repair or Replace Equipment Damaged in Hurricanes Katrina and Rita

The Louisiana Legislature enacted a full sales and use tax exemption for machinery, equipment, repair parts, and repair services purchased, leased, or rented to replace or refurbish equipment damaged as a result of Hurricanes Katrina or Rita. This exemption is…

Louisiana Does Not Tax Electronic Discovery Service

In a recent Private Letter Ruling, the State of Louisiana held that electronic discovery services, consisting of evidence collection, data preparation, data review, and data production, were not subject to sales and use tax because they fell outside the scope…

Louisiana Department of Revenue Amends Definitions Related to Sales Tax Exemption.

The Louisiana Department of Revenue has released a ruling that amends the definitions of \”cost price\” \”lease or rental\” and \”sales price\” as they relate to the manufacturing, machinery and equipment exemption from sales tax.

Louisiana Exempts Rail Rolling Stock.

The state of Louisiana will no longer tax sales or leases of rail rolling stock used in either intrastate or interstate commerce.

Louisiana Issues Final Rule Sales and Use Tax Exclusion for Manufacturing Machinery and Equipment.

The State of Louisiana has issued a final rule under the authority of R.S. 47:301 and R.S. 47:511.

Louisiana Amends Electronic Funds Transfer Requirement.

The Louisiana Department of Revenue has amended the rule under which taxpayers are required to make payment by electronic funds transfer.

Louisiana Judge rules in favor of Dell Catalog Sales, L.P.

Counsel representing the State of Louisiana Department of Revenue attempted to prove that Dell Catalog Sales had sufficient nexus through its optional service contracts to be subjected to Louisiana use tax.

Louisiana manufacturing form available.

Effective July 1, 2004, a new form has been published for Louisiana\’s new sales tax exclusion for manufacturing machinery and equipment.

Louisiana begins to “phase -out” tax on manufacturing items.

Effective July 1, 2004, Louisiana will exclude 5% of the price of machinery and equipment from state sales tax.

Louisiana has issued Revenue Ruling No. 04-004 on the taxability of charges by hotels.

It has been found that no-show charges for guaranteed rooms are taxable.

Louisiana Definition For “Tangible Personal Property” Amended.

Louisiana Legislature has decided to amend the term \”tangible personal property\” to no longer include \”other constructions\” permanently attached to the ground.

Louisiana special session held in March.

Governor Kathleen Blanco has called a special session of the Louisiana Legislature, starting on March 7, 2004 and set to adjourn on March 23, 2004. The regular session will begin on March 29, 2004. Many tax issues are slated to…

Louisiana provides guidance on the taxability of computer software agreements.

Revenue Ruling 04-001 identifies that computer software agreements may include non-taxable maintenance service packages in addition to the taxable sale of new or enhanced software.

Businesses can now pay their Louisiana tax liabilities on-line.

Tax payers already registered with the Louisiana Department of Revenue can register to pay their taxes on-line at www.rev.state.la.us. The state’s “E-asy Pay” program allows users to pay their corporate taxes, sales taxes, withholding taxes, and most excise taxes (those…