Louisiana

Provinces
Louisiana
Provinces
Louisiana
About
Louisiana
About
Louisiana
Louisiana
Louisiana

Standard rate

The standard sales tax rate in Louisiana ranges for 2024 from 4.45 to 11.45%.

Reduced rate

The reduced sales tax rate in Louisiana ranges for 2024 from 2 to 3.45%.

Sales of tax-free products and services

Some tax-free products and services in Louisiana include:
  • Food for human consumption at home;
  • Water, electricity, and natural gas for utilities;
  • Drugs prescribed;
  • Some articles.

Who is obliged to register sales tax in Louisiana

When you sell in Louisiana and qualify as a dealer under the definition, you need to be registered to collect and pay sales tax in Louisiana.
Standard rate 4.45 - 11.45% Reduced rate 2 - 3.45% Threshold $100,000
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Threshold

Starting January 1, 2019, out-of-state dealers with economic presence for establishing nexus in Louisiana must register to collect sales tax. This includes online sellers or remote sellers that have $100,000 in sales annually in the state, or more than 200 transactions in the state in the previous or current calendar year. The transaction threshold in Louisiana has been repealed of July 3, 2024. Merchant thresholds by state Marketplace thresholds by state The special rules are applicable to the SAAS business. Software as Service Tax Thresholds by state.

Online Marketplaces

If all of your sales in Louisiana are through a marketplace platform, and you are not a marketplace facilitator, you can not register for paying Louisiana sales tax. Your marketplace facilitator pays the sales tax itself. If you are selling through your own marketplace, then you will need to register for paying sales tax if you meet the threshold.

Sales tax payment and filing date

Depending on your tax liability, determine your filing frequency – either seasonal, monthly, or quarterly:
  • Seasonal – With special permission;
  • Quarterly – $0 to $499.99;
  • Monthly – $500.00 and up.
Returns are always due on the 20th day of the month following the reporting period.  If the filing due date falls on a weekend or holiday, sales tax is due the next day.

Penalty and interest

Discount

Louisiana Sales Tax Holiday

Louisiana currently has one specific sales tax holiday, known as the “Second Amendment Weekend Holiday.” This event allows for the purchase of firearms, ammunition, and hunting supplies without paying state sales tax. The holiday takes place over three days, starting on the first Friday of September and ending on the following Sunday. In 2024, this will occur from Friday, September 6th to Sunday, September 8th.

Louisiana Sales Tax Nexus

  • Physical Nexus: Physical presence in Louisiana is established through maintaining a place of business, having employees, or owning property in the state. Any substantial in-state business activity creates a Nexus.
  • Economic Nexus: Louisiana requires remote sellers to collect and remit sales tax if they exceed $100,000 in gross sales or 200 separate transactions in the state within the previous or current calendar year.
October 10, 2024 87
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