Louisiana introduces combined state and local sales tax return
Starting with October 2025 filings (due November 20), Louisiana sellers must use a new combined return via Parish E-File to report both state and local sales tax per location.
Written by Alex Lamachenka
Head of DemandGen
Published
TL;DR
Louisiana has launched a new combined sales and use tax return that merges state and local filings per business location. Starting with the October 2025 period (due Nov 20), all Parish E-File users must file one return per physical location — and both state and local accounts must be on monthly filing frequency.
If you’re filing manually or through accounting software, check your settings now.
What changed
The Louisiana Uniform Local Sales Tax Board (LULSTB) has introduced a combined return format for Parish E-File users. Starting with returns for October 2025, sellers must:
- File one return per physical location (even if you’re a consolidated filer)
- Report both state and local sales tax in a single submission
- Ensure monthly filing is set for all associated accounts (state + parish)
- Use a new Master Location Number assigned by Parish E-File
Old forms — including separate parish filings and the single-parish multi-jurisdictional format — are being retired.
Important: You must file all prior returns through September 2025 before the new return format becomes available.
Why this matters for sellers
This isn’t just a new form — it’s a major procedural shift that affects how your team files Louisiana returns.
If you:
- Sell from multiple physical locations in LA
- Use Parish E-File to manage filings
- Work with a CPA or accounting software for returns
…you’ll need to review your account setup, filing frequency, and tax data per location. Otherwise, the new system won’t let you submit.
And if you sell online but ship from a Louisiana location, this still applies. Each fulfillment point counts as a business location.
Who this affects
- Retailers and restaurants with physical storefronts in Louisiana
- Online sellers shipping from Louisiana warehouses or 3PLs
- Accountants filing for clients in multiple LA parishes
- Marketplace facilitators registered in Louisiana
- Any Parish E-File user
Next steps for sellers
To stay compliant:
- Confirm all January–September 2025 returns are filed under the old system
- Switch all state + parish accounts to monthly filing frequency
- Log in to Parish E-File and retrieve your Master Location Numbers
- Prepare to file separate returns per location starting with the October period (due Nov 20)
If you use TaxCloud
No action is needed if you’re already a TaxCloud customer. We’ll automatically file using the new format and apply the correct rates across all affected parishes and jurisdictions.
Official sources:
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1.
Louisiana Uniform Local Sales Tax Board Parish E-File Online Sales Tax Filing Information. Source link
Disclaimer
TaxCloud provides sales tax compliance solutions. We do not provide legal or tax advice. For questions about your specific tax situation or filing requirements, we recommend consulting a qualified sales tax accountant.
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