Key takeaways
- Louisiana sales tax rates: The state rate is 5.0% (raised from 4.45% on January 1, 2025), and local taxes push combined rates to about 9%–12%+, among the highest in the US.
- Economic nexus: Remote sellers must collect once Louisiana sales exceed $100,000 in the current or previous calendar year, with no transaction-count threshold. They file state and all local taxes on a single return through the Remote Sellers Commission.
- Filing & penalties: Returns are due on the 20th of the month after the period. Late filing costs 5% per 30 days and late payment 0.5% per 30 days, each capped at 25%.
Louisiana sales tax key facts (2026)
| Item | Louisiana |
|---|---|
| Statewide rate | 5.0% (raised from 4.45% on Jan 1, 2025) |
| Combined rate range | ~9%–12%+ (among the highest in the US) |
| Economic nexus threshold | $100,000 (no transaction count; 200-prong removed Aug 1, 2023) |
| Sourcing | Destination-based |
Collect and file Louisiana sales tax with Taxually: LumaTax monitors your nexus, registers you and files your returns.
Is SaaS taxable?
Yes.
| Item | Louisiana |
|---|---|
| Groceries | Exempt from state tax (local may apply) |
| Local administration | Home-rule parishes; Remote Sellers Commission for remote sellers |
| Return due date | 20th of the month after the period |
| Governing agency | Louisiana Department of Revenue |
What is the sales tax rate in Louisiana?
Louisiana’s statewide sales and use tax rate is 5.0% — raised from 4.45% effective January 1, 2025 as part of the state’s tax reform (the rate is scheduled to step down to 4.75% in 2030). Local parish, city, school-board, and district taxes are layered on top, and they’re high: combined rates commonly run 9%–12%+, among the highest in the country.
Look up local rates in the Parish & Municipality tax table.
Do you have sales tax nexus in Louisiana?
Nexus is the connection that obligates your business to collect and remit Louisiana sales tax. You can establish it two ways — physically or economically. Either one is enough.
Physical nexus
You have physical nexus if you have a tangible presence in Louisiana, such as:
- Leasing, renting, or selling TPP in the state
- A business location, office, warehouse, or place of business in Louisiana
- Resident or nonresident salesmen or agents operating in the state
- Delivering products in a vehicle owned or operated by the seller
- Holding property for resale or storing inventory in the state
Economic nexus
Out-of-state sellers establish economic nexus once Louisiana sales exceed $100,000 in the current or previous calendar year. Louisiana removed its 200-transaction threshold effective August 1, 2023, so the test is the dollar amount only.
Remote sellers don’t deal with each parish separately — they register and file through the Louisiana Sales and Use Tax Commission for Remote Sellers, which collects state and all local taxes on a single return.
What is taxable in Louisiana?
Tangible personal property sold to consumers is generally taxable. Most services are exempt, with exceptions such as repairs to TPP and telecommunications. As part of the 2025 reform, Louisiana also extended state tax to certain digital products and services.
Is SaaS taxable in Louisiana?
Yes. Louisiana treats SaaS as taxable, and the 2025 reform reinforced taxation of digital products and software access services.
How is food taxed in Louisiana?
Food for home consumption is exempt from the state tax but may still be subject to local taxes. Meals and prepared food are taxable at the full combined state-and-local rate.
How to register for a Louisiana sales tax permit
Register before collecting. Taxually can handle it, or you can register online: in-state sellers through geauxBiz / the Louisiana Department of Revenue, and remote sellers through the Remote Sellers Commission. Registration is free.
Have ready: personal identification (SSN, address), business identification (EIN, address), a description of your business, and your NAICS code.
How to collect sales tax in Louisiana
Louisiana is destination-based, so you collect the combination of state, parish, city, and district taxes for the buyer’s location. Because Louisiana’s local taxes are home-rule (administered by each parish), in-state sellers often file local returns through Parish E-File, while remote sellers file everything through the Remote Sellers Commission.
Filing and paying Louisiana sales tax
Filing is monthly (liability over $500/month) or quarterly (up to $500/month). Returns are due the 20th of the month following the period (next business day if a weekend or holiday).
File and pay through Louisiana File Online, Parish E-File, or the Remote Sellers Commission. Taxually’s software automates the full process.
Penalties for late or non-compliant filing
Failing to file or pay on time triggers these penalties:
- Late filing: 5% of the tax due per 30 days, up to 25%.
- Late payment: 0.5% of the tax due per 30 days, up to 25%.
- Interest accrues on unpaid tax at the current rate.
Frequently asked questions
What is the sales tax rate in Louisiana in 2026?
The state rate is 5.0% (raised from 4.45% on January 1, 2025). With local taxes, combined rates commonly reach 9%–12% or more.
What is the economic nexus threshold for Louisiana?
$100,000 in Louisiana sales in the current or previous calendar year. The 200-transaction threshold was removed effective August 1, 2023.
Is SaaS taxable in Louisiana?
Yes. Louisiana taxes SaaS, and the 2025 reform extended tax to digital products and services as well.
Are groceries taxed in Louisiana?
Food for home consumption is exempt from the state tax but may be taxed locally. Prepared meals are fully taxable.
How do remote sellers file in Louisiana?
Through the Louisiana Sales and Use Tax Commission for Remote Sellers, which collects state and all local taxes on a single return.
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