Louisiana sales tax rates 2026: Calculator, nexus, and due dates

Louisiana sales tax rates by city and county

Louisiana’s 5% state rate is the baseline. Each of the state’s 64 parishes — plus individual municipalities within those parishes — can impose additional local sales taxes. Local rates range from 0% to approximately 8.5%, and combined rates can exceed 13% in some areas. Louisiana uses a destination-based approach for remote sellers, meaning you charge the rate based on where the customer receives the product.

The Louisiana Department of Revenue provides an online Sales Tax Explorer tool for address-level rate lookups, and the Louisiana Association of Tax Administrators (LATA) provides local rate information.

Major Louisiana cities and their 2026 combined rates:

*Rates shown are representative combined rates for common addresses within each city. Actual rates vary by exact address due to overlapping parish, municipality, and special district taxes. Use the Louisiana Sales Tax Explorer for precise address-level rates.

Louisiana sales tax calculator

Can’t find your city? Use the TaxCloud Sales Tax Calculator to look up any Louisiana ZIP code.

The rates in this calculator are powered by the same real-time engine used within our platform. Louisiana’s local rates are among the most complex in the U.S. — with 64 parishes, hundreds of municipalities, and frequent local rate changes. Final precision depends on the exact street address and the specific taxability (TIC) of your product. To move from estimates to automated, rooftop-level accuracy, start your 30-day free trial and see the engine in action.

Louisiana nexus thresholds

Remote sellers and businesses with a physical presence in Louisiana are subject to nexus laws. You are required to register and collect sales tax if you trigger “nexus” through a physical presence in the state or by exceeding the economic threshold as a remote seller.

Louisiana economic nexus

You will trigger Louisiana economic nexus if you exceed the following threshold in the current or immediately preceding calendar year:

• Sales threshold: $100,000 in gross revenue from retail sales into Louisiana.
• Transaction threshold: None. Louisiana removed its 200-transaction threshold effective August 1, 2023. Nexus is now based solely on the $100,000 revenue threshold.

Marketplace-facilitated sales do not count toward the individual seller’s $100,000 threshold if the marketplace facilitator is already collecting Louisiana tax on those sales. Only your direct sales to Louisiana customers count. Remote sellers must register with the Louisiana Sales and Use Tax Commission for Remote Sellers within 30 calendar days of exceeding the threshold and must begin collecting tax no later than 60 days after crossing the threshold.

Louisiana physical nexus

You have physical nexus (and must register from dollar one) if you have:

• Inventory: Storing goods in a warehouse, 3PL, or Amazon FBA fulfillment center in Louisiana.
• Personnel: Employees, sales agents, representatives, or solicitors operating in Louisiana.
• Property: Maintaining an office, place of distribution, sales or sample room, warehouse, or other place of business in Louisiana.
• Delivery: Delivering goods in a vehicle owned or operated by the seller into Louisiana.

Sellers with physical presence register directly with the Louisiana Department of Revenue as a “dealer” and are subject to both state and local collection and remittance requirements through the standard system.

Louisiana sales tax permit registration

Once you trigger nexus, you must register with the appropriate Louisiana authority before you can legally collect sales tax. Louisiana has a unique dual registration system:

• Remote sellers (no physical presence, economic nexus only) register with the Louisiana Sales and Use Tax Commission for Remote Sellers.
• Dealers (physical presence in Louisiana) register directly with the Louisiana Department of Revenue through LaTAP and must also register with individual parish/local tax authorities through Parish E-File.

Operating without a permit after crossing the threshold exposes you to back taxes, penalties, and interest from the date nexus was established — not the date you registered.

1. Gather your information. You’ll need your FEIN, business structure details, estimated sales, and bank account information.
2. Submit your application. Remote sellers register through the Commission’s website. Dealers register through LaTAP and also register with local parish authorities.
3. Note your effective date. Remote sellers must register within 30 days of exceeding the $100,000 threshold and begin collecting no later than 60 days after. If there’s a gap, you may owe back taxes.

If you have questions about your Louisiana registration or compliance history, TaxCloud’s U.S.-based support team typically responds within 2 hours and can review your setup directly.

Louisiana sales tax calculation rules

Louisiana’s calculation rules are among the most complex in the U.S. The 5% state rate applies everywhere, but each of the 64 parishes and hundreds of municipalities set their own local rates. There is no single combined rate — it varies by exact address. Louisiana also has significant differences between state and local exemptions.

What is taxable in Louisiana?

Taxability in Louisiana is determined by how a product is classified under state law. Below is a high-level summary of how major categories are generally treated for 2026:

• Tangible personal property: Most physical goods are subject to the 5% state sales tax plus applicable local taxes unless a specific exemption applies. Shipping, delivery, and freight charges are included in the taxable sales price when they are part of the sale of tangible personal property. Labor to fabricate or repair movable property is taxable.
• SaaS, software, and digital products: As of January 1, 2025, SaaS (defined as “prewritten computer software access services”), custom software, information services, and digital products are taxable at the 5% state rate plus applicable local taxes (per HB 8). Taxable digital products include audiovisual works, audio works, digital books, digital codes, applications and games, and digital periodicals. Exemptions exist for digital products used exclusively in commercial production, by FDIC-insured financial institutions, or by licensed healthcare facilities for storing/transmitting healthcare information or diagnosis/treatment.
• Food & groceries: Unprepared food and food products for home consumption are exempt from state sales tax. Prepared food — including food sold by restaurants, food trucks, drive-ins, and snack bars — is taxable at the state and local rates. Local parishes may still tax unprepared food.
• Clothing: Clothing is taxable at the standard 5% state rate plus applicable local taxes.

What is tax exempt in Louisiana?

Below is a high-level summary of items that are generally tax-exempt in Louisiana:

• Essential exemptions: Louisiana provides specific exemptions for prescription drugs (including Medicaid prescriptions), unprepared food for home consumption (from state tax), and certain medical devices and equipment.
• Additional exemptions: Sales for resale (with a valid Louisiana resale certificate), sales to the U.S. government and State of Louisiana and its political subdivisions, certain manufacturing machinery and equipment, farm equipment (tractors, harvesters, implements), and purchases by qualifying religious, charitable, and educational organizations. Note: State and local exemptions do not always align — some exemptions apply only at the state level.

Louisiana sales tax return due dates and filing frequency

In Louisiana, state sales tax returns are due on the 20th of the month following the reporting period. The Louisiana Department of Revenue assigns filing frequency based on your sales tax liability. Local filing deadlines may differ by parish.

Critical 2026 compliance notes:

• State rate increased to 5% (January 1, 2025): The state rate rose from 4.45% to 5% as part of the 2024 special session tax reform. This rate is effective through December 31, 2029. On January 1, 2030, the rate drops to 4.75%.
• SaaS and digital products now taxable (January 1, 2025): HB 8 made SaaS (“prewritten computer software access services”), custom software, information services, and digital products taxable at the state level. Local parishes may also tax these items.
• Dual filing system for remote vs. physical sellers: Remote sellers file through the Louisiana Sales and Use Tax Commission for Remote Sellers, which handles both state and local taxes in a single return. Dealers with physical presence file state returns with the Louisiana Department of Revenue through LaTAP and file local returns separately with each parish through Parish E-File.
• Highest average combined rate in the U.S.: Louisiana’s average combined state and local rate of 10.11% is the highest in the nation. Sellers must use address-level rate lookups to ensure accurate collection.
• State and local exemptions differ: A key compliance challenge in Louisiana is that state exemptions and local exemptions do not always match. An item exempt at the state level may be taxable at the local level, and vice versa.
• Vendor’s compensation: Louisiana allows dealers to deduct and retain a percentage of sales and use tax due as compensation for collecting and remitting tax (vendor’s comp). For state tax, the statutory rate is 1.05%, but because it applies only to taxes levied under R.S. 47:302, 321, and 331 (not R.S. 47:321.1), the effective rate is 0.84% of the total 5% state tax. The maximum monthly state vendor’s comp was reduced from $1,500 to $750 effective January 1, 2025, and applies per dealer regardless of how many business locations are operated. Local vendor’s compensation was initially eliminated effective January 1, 2025, but was subsequently restored by the 2025 regular legislative session (SB 112), which also extended the deduction to remote sellers. Local vendor’s comp rates are set by local ordinance and vary by parish.
• Cable/satellite services — additional 5% state tax: Telecommunications, cable television, direct-to-home satellite, video programming, and satellite digital audio radio services are subject to an additional 5% state tax rate on top of the standard 5% state rate.
• Zero-return requirement: If you are registered but had $0 in sales this period, you must still file.
• Weekend/holiday rule: If the 20th falls on a weekend or state holiday, your return is due the next business day.

Louisiana and the Streamlined Sales Tax (SST) program

Louisiana is not a member of the Streamlined Sales Tax (SST) program.

However, because TaxCloud is a Certified Service Provider of the SST Program, we can save your business time and money on state registration and filing costs in 24 SST-member states — and handle your Louisiana filing.

Calculate your potential tax filing savings through the SST program here.

The latest Louisiana sales tax changes

We track Louisiana’s shifting sales tax landscape so you don’t have to.

Here are the most relevant updates for 2026:

• State rate increased to 5% (January 1, 2025): HB 10 raised Louisiana’s state sales tax rate from 4.45% to 5% as part of a broader tax reform that also flattened the individual income tax to 3%, reduced the corporate income tax to 5.5%, and set the corporate franchise tax on a path to repeal starting January 1, 2026. The 5% rate is effective through December 31, 2029 and drops to 4.75% on January 1, 2030.
• SaaS, digital products, and information services now taxable (January 1, 2025): HB 8 made SaaS (“prewritten computer software access services”), custom software, information services, and a broad range of digital products taxable at the state and local level. This was a structural shift that significantly expanded Louisiana’s sales tax base for technology and digital service providers.
• State and local exemption alignment (January 1, 2026): Beginning January 1, 2026, all sales and use tax exemptions, exclusions, credits, or rebates enacted by the legislature must be applicable to both state and local taxing jurisdictions. This reduces the prior complexity of differing state vs. local exemptions.