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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.

Louisiana sales tax rate on interstate telecommunication services drops from 3% to 2%.

Effective April 1, 2004 the interstate telecommunications sales tax rate in Louisiana will change from its current rate of 3% down to 2%. However, the intrastate telecommunications tax rate will remain unchanged at 3%. In Louisiana, a telecommunication service is…

Louisiana gas obtained at no cost.

A company in Louisiana received gas to be used in compression at no cost, as was expressed by contract.

Louisiana immovable property ruling.

Under the Louisiana Civil Code, already-installed medical imaging equipment was ruled to be immovable property because the removal of the equipment would result in damage either to the equipment or to the structure to which it was attached.

Louisiana DSL Internet charges exempt.

The Louisiana Department of Revenue in the state has stated that charges for a DSL subscription for high-speed Internet access are exempt from sales and use tax.

Louisiana revenue sharing agreements not taxable for leased property.

Louisiana sales and use tax laws are not applicable to revenue sharing agreements between leasing companies and an owner of tangible personal property for leasing purposes.

In Louisiana, high speed downloads are exempt from tax.

Out-of-state companies who provide high-speed downloading capabilities are not subject to Louisiana sales and use tax.

Louisiana rate reduction.

The state sales tax rate on food for home consumption, electricity, natural gas and water sold for residential use will be reduced from 3.9% to 2% and will be eliminated.

Louisiana retail telecommunications exemption.

The first purchase of a piece of equipment by an individual who holds a Federal Communications Commission (FCC) license is now exempt from sales tax.

Louisiana injunction of exclusion for wireless phones.

An injunction is in place which prohibits the enforcement of Act 85(S.B 85).

Louisiana re-covering not considered manufacturing.

The taxpayer believed that their manufacturing of covers to be applied to their customer\’s rolls of paper constituted manufacturing and should therefore be exempt.

Louisiana custom software now exempt.

The Louisiana Department of Revenue has issued an emergency rule to define tangible personal property in regards to the sale or purchase of customized computer software.

Louisiana food and utilities rate change.

The sales tax rate for food used for home consumption, electricity, water utility services, and steam has been lowered from 4% to 3.9%.

Louisiana on-site computer repair services did not create nexus.

A corporation’s use of independent contractors for computer repair services completed on-site was not enough substantial nexus to qualify for taxation. (Quantex Microsystems, Inc., Louisiana Court of Appeal, First Circuit, No. 2000 CA 0307, July 3, 2001.)