Louisiana Sales Tax

Louisiana Sales Tax Guide (2026)

5% at state level since the 2025 reform, and the highest average combined rate in the country once parish tax is added. Parishes still collect their own tax separately.[1]

5 min read • Reviewed by Tax Advisory Team • Verified • Sources: LA Revenue & RS
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Quick Facts

Sales Tax at a Glance

State base rate
5% [1]
Rate expires
Dec 31, 2029 [2]
Average combined rate
Highest in the US [3]
Combined rate range
5%–about 13% [3]
Local collection
Parish by parish [4]
Economic nexus
$100k, receipts only [4]
Sourcing rule
Destination-based [4]
Digital products
Taxable since 1/1/25 [1]
Delivery charges
Now taxable [5]
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The 2025 reform raised the rate and widened the base

Acts 10 and 11 took effect on January 1, 2025. The state rate rose from 4.45% to 5%, and several things that were previously outside the base came into it.[1]

State rate 4.45% → 5% Digital products now taxable SaaS now taxable Custom software exemption ended Delivery charges now taxable Vendor compensation cut
The increase is temporary on its face: the Department of Revenue labels the 5% rate as applying until December 31, 2029, with a reduction scheduled to begin January 1, 2030. Confirm the post-2029 figure against the enrolled Act before relying on it.[2]
Estimate

Louisiana sales tax calculator

Louisiana · state rate 5%
Presets are verified. Parish rates change often, so choose Custom for an exact address.
Rate applied–
Estimated sales tax–
Total with tax–

Estimate only. Parish rates change frequently by local election, so confirm with LDR’s rate lookup[3] before filing, or let CrownGlobe handle it.

Rates & Registration

Louisiana Sales Tax Rates, Nexus & the parish problem

Rate components

State base rate5%
Average parish rateAbout 5%
Combined range5%–about 13%
Economic nexus$100k / yr

The state rate is legally the sum of several separate statutory levies. LDR publishes the 5% total, which is what sellers charge.[2]

Who must register

Either trigger applies: economic nexus (over $100,000 of Louisiana revenue in the prior or current calendar year, with the 200-transaction test repealed in August 2023), or a place of business or agent in the state.[4]

Parishes collect their own: each of the 64 parishes administers and audits its own local tax. A combined state and local return arrived in February 2026, but payment still routes separately to each collector.[6]

Compliance

Sales Tax Registration and Filing

Remote sellers register once with the Commission. In-state sellers do not.

How to register

  • Confirm nexus→
  • LaTAP for state→
  • Parish collectors for local→
  • Or Remote Sellers Commission→
  • File by the 20th

A remote seller with no Louisiana presence registers only with the Remote Sellers Commission, which collects both state and local tax and distributes the local share.[4]

Filing & due dates

FrequencyThresholdDue
MonthlyDefault20th of next month
QuarterlyUnder $500 a month state20th after quarter
Local quarterlyUnder $30 a month local20th after quarter

Late filing costs 5% per 30 days capped at 25%, and interest runs at 10.5% a year for 2026.[7]

Pricing

Sales Tax & Nexus Pricing

Multi Tax Filing – $50 Per State/Month

ServiceWhat’s Included
Multi-state registrationNexus tracking, permit setup, and state agency coordination.
Monthly filingSales tax returns filed in every registered state.
Exemption & audit supportCertificate handling and notice response.
Get Started with Multi-State Filing
Taxability

Taxable vs. exempt

The 2025 reform pulled digital products, SaaS and delivery charges into a base that already covered goods broadly.[1]

Generally taxable

  • Tangible retail goodsRS 47:302
  • Digital products & e-booksTaxable since 1/1/25
  • SaaS & software accessTaxable since 1/1/25
  • Prepared food & restaurant mealsRS 47:305(C)
  • Hotel & motel roomsRS 47:301(6)
  • Delivery & freight chargesTaxable since 1/1/25

Generally exempt

  • Groceries for home consumptionRS 47:305(C), state level
  • Prescription drugsRS 47:305(D)
  • Residential utilitiesRS 47:305(D)
  • GasolineRS 47:305(D)
  • Manufacturing machineryRS 47:301(3)
  • Sales for resaleWith LaTAP certificate
Worth flagging: the grocery exemption is a state-level exemption. Parishes may still tax food locally, so a Louisiana grocery bill is not necessarily tax free.[8]
Reference

Glossary of key terms

Parish
Louisiana’s county equivalent, each of which administers and audits its own sales tax.
Remote Sellers Commission
The single body that registers and collects state and local tax from out-of-state sellers.
Combined return
A single state and local filing form launched in February 2026; payment still routes separately.
Economic nexus
Over $100,000 of Louisiana revenue; the transaction-count test was repealed in 2023.
Vendor’s compensation
The discount for timely filing, cut to a $750 monthly cap and removed for local tax.
Resale certificate
Obtained through LaTAP and now valid for one year rather than three.
FAQ

Sales Tax FAQs

5% at state level, raised from 4.45% on January 1, 2025. Parish and municipal taxes stack on top, and Louisiana has the highest average combined rate in the country.

Not on its face. The Department of Revenue labels it as applying until December 31, 2029, with a reduction scheduled from January 1, 2030.

It depends. Remote sellers file once with the Remote Sellers Commission. In-state sellers file state tax with LDR and local tax with each parish, though a combined form became available in February 2026.

Yes, since January 1, 2025. The reform made prewritten software access charges taxable and also eliminated the previous exemption for custom software.

Generally yes since the 2025 reform, which repealed the exclusion for separately stated transportation charges. Delivery on an exempt sale remains exempt.

Over $100,000 of Louisiana revenue in the prior or current calendar year. The 200-transaction alternative was repealed effective August 2023.

Verification

Sources & methodology

  1. LA Revenue – Sales Tax Reform FAQs (PDF)
  2. LA Revenue – What is the State Rate?
  3. LA Revenue – Sales Tax Home
  4. LA Remote Sellers Commission – FAQ
  5. LA Revenue – Are Delivery Charges Taxable?
  6. LA Revenue – 2024 Legislative Summaries (PDF)
  7. LA Revenue – Penalties
  8. LA RS – 47:305 Exemptions
  9. LA Revenue – RIB 26-001 Interest (PDF)
  10. LA Revenue – Resale Certificate
  11. LA RS – 47:301 Definitions
  12. LA Revenue – Filing Due Dates FAQ
  13. LA Revenue – LAC 61:I.4351 (PDF)
  14. LA Revenue – Department Home
Methodology: Every figure is checked against the Louisiana Department of Revenue or the Louisiana Revised Statutes directly, never copied from a third-party guide. Parish rates change frequently by local election, so this page is reviewed quarterly.
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