What is the Louisiana sales tax rate?
The state rate is 5%, raised from 4.45% on January 1, 2025. Parishes and cities add their own taxes, so combined rates are often between 9% and 11%, the highest average in the country. Tax is charged at the rate for the delivery address. Louisiana also began taxing digital products from 2025.
When does an online seller have to collect in Louisiana?
You must collect if you have a physical presence in Louisiana, or if your retail sales delivered into Louisiana are more than $100,000 in the current or previous calendar year. There is no transaction-count test, which was removed in 2023. Only your direct sales count: sales made through a marketplace are left out of the calculation. A seller who passes the threshold must apply to register within 30 days and start collecting within 60 days.
How nexus works in general is covered in physical vs economic nexus and economic nexus explained.
What if you sell on Amazon, eBay or Etsy?
Louisiana requires marketplace facilitators to collect and remit sales tax on the sales they facilitate, so you do not collect on those orders. Your own website and other direct channels remain your responsibility. See marketplace facilitator laws.
How do you register?
Sellers with no physical presence in Louisiana register online with the Louisiana Sales and Use Tax Commission for Remote Sellers, not with the Department of Revenue. One registration covers the state and every parish, and there is no fee.
What are the steps once you have nexus?
Confirm nexus
Check your presence and your sales into Louisiana against its threshold.
Register before collecting
With the Louisiana tax agency, as set out above.
Set up your store
Charge the correct combined rate for each delivery address and product.
File and pay
On the schedule Louisiana assigns, including zero returns where required.
How are returns filed?
Remote sellers file a single return through the Commission's portal, due by the 20th of the month after the period, monthly for most sellers. The return reports state tax and each parish's tax at its actual rate, and the Commission distributes the money. Your store therefore needs the correct parish rate for each delivery address.
See how to file a sales tax return.
Are you a remote seller or a dealer?
| Remote seller | Dealer | |
|---|---|---|
| Presence in Louisiana | None; economic nexus only | Physical presence, including inventory |
| Registers with | The Remote Sellers Commission | The Department of Revenue, and the parishes |
| Returns | One return for state and local tax | State return and parish returns, through the parish filing system |
Inventory stored in a Louisiana fulfillment center makes you a dealer, with the more demanding parish-level filing. See sales tax for Amazon FBA sellers.
Is anything required below $100,000?
Louisiana also has notice and reporting rules for sellers that do not collect its tax but have meaningful sales there, at a lower level than the collection threshold. If your Louisiana sales are approaching $50,000 and you are not registered, check whether those rules apply to you, or consider registering voluntarily.
What else should sellers know?
- Sellers outside the US: the same rules apply wherever the business is based. See selling on Amazon US as a non-resident.
- Late registration: tax you should have collected becomes your own debt. See voluntary disclosure agreements and collected but not remitted.
- Records: keep sales by delivery address, tax collected and any certificates. See exemption certificates and sales tax audits.
- Stopping: returns stay due until the account is closed. See filing frequency and cancelling a sales tax permit.
- Store settings: switch on collection only once you are registered. See Shopify sales tax setup.
Selling into Louisiana?
We check whether you have Louisiana nexus, register you, and file your Louisiana sales tax returns.
Questions people ask
What is the Louisiana economic nexus threshold?
More than $100,000 of retail sales into Louisiana in the current or previous calendar year, with no transaction test.
What is the Louisiana sales tax rate?
5% at state level since January 1, 2025, plus parish and city taxes.
Where do remote sellers register in Louisiana?
With the Louisiana Sales and Use Tax Commission for Remote Sellers.
Do remote sellers file with each parish?
No. They file one return through the Commission, covering state and local tax.
Sources
Every fee, date and rule on this page was taken from these official and primary sources.
- Louisiana Sales and Use Tax Commission for Remote Sellers
- Louisiana Department of Revenue
- Supreme Court of the United States: South Dakota v. Wayfair, Inc., 585 U.S. 162 (2018)
- Streamlined Sales Tax Governing Board: Marketplace facilitator state guidance
Rules and fees change. If you are reading this long after October 1, 2026, confirm the figures with the source before you rely on them.
Related guides
More in State sales tax
This guide is general information. It is not tax or legal advice for your situation.