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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 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

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.

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.

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.

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.

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.

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.

Louisiana Enacts Marketplace Nexus Legislation

Effective July 1, 2020, Louisiana has enacted marketplace nexus provisions.

Louisiana Releases Additional Remote Seller Guidance

Louisiana has released additional guidance for remote sellers as to an effective date for economic nexus and a special combined rate.

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.

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.

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.

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.

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.

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.