Effective July 1, 2018 through June 30, 2025, Louisiana has decreased its state sales tax rate from 5% to 4.45%. The additional 1% tax that has been in place was due to expire June 30, 2018. If a dealer charges and collects state sales tax at the rate of 5% on or after July 1, 2018, then the dealer must remit the excess sales taxes collected to the Louisiana Department of Revenue. Excess sales taxes collected are reported on Line 8 of the Sales Tax Return Form R-1029. (Act 1 (H.B. 10), Third Extraordinary Session Laws 2018)