Louisiana sales & use tax.
The facts an advisor checks first — rate, nexus threshold, marketplace rules — with links to the controlling authority.
Louisiana: rate, nexus & administration.
- State rate
- 5%
- Local rates
- Parish rates average ~5%+, producing some of the highest combined rates in the U.S. (~10%+)
- Economic nexus
- $100,000 in sales · effective July 1, 2020The 200-transaction threshold was repealed August 1, 2023.Controlling authority: La. Rev. Stat. § 47:301(4)(m)(i) (as amended by Act 15 (H.B. 171), 2023 Reg. Sess.) ↗
- Marketplace facilitator
- Yes — effective July 1, 2020
- Streamlined (SST)
- Not a member
- Administered by
- Louisiana Department of Revenue ↗
What to watch in Louisiana
- The state rate rose from 4.45% to 5% on January 1, 2025 as part of a broader tax reform package.
- Digital products and SaaS became taxable January 1, 2025 — a major change for software sellers into Louisiana.
- Local sales taxes are parish-administered; remote sellers file centrally through the Remote Sellers Commission, but in-state sellers face parish-by-parish compliance.
Rates, thresholds, and taxability change mid-year — verify against the Louisiana Department of Revenue before advising. In L3i, every determination is cited to the controlling authority.
The Louisiana voluntary disclosure agreement.
Behind in Louisiana? There’s a front door. The voluntary disclosure program lets a business settle unregistered-period exposure on defined terms — before the state finds it first. The terms that shape the client conversation:
Administered by the Louisiana Department of Revenue ↗ · also reachable through the MTC multistate voluntary disclosure program. Program terms as of February 2026 — confirm current terms before filing. L3i pairs the exposure math with the filing itself — see exposure analysis & VDA services.
Louisiana, in brief.
What is the economic nexus threshold in Louisiana?
$100,000 in sales, effective July 1, 2020. The 200-transaction threshold was repealed August 1, 2023. Once the threshold is crossed, remote sellers must register with the Louisiana Department of Revenue and begin collecting.
What is the sales tax rate in Louisiana?
The state sales tax rate is 5%. Parish rates average ~5%+, producing some of the highest combined rates in the U.S. (~10%+).
Do marketplace facilitators collect Louisiana sales tax?
Yes — marketplace facilitators have been required to collect since July 1, 2020. Direct (non-marketplace) sales remain the seller’s obligation.
How does a remote seller register for Louisiana sales tax?
Register with the Louisiana Department of Revenue before collecting — a remote seller must register once it crosses the economic nexus threshold ($100,000 in sales).
Does Louisiana offer a voluntary disclosure agreement (VDA)?
Yes — the Louisiana Department of Revenue administers a voluntary disclosure program with a lookback of 36 months (3 years). Penalties are generally waived; interest is generally still due. An advisor can approach the state anonymously before disclosing the client’s identity.
A page tells you the rule. The platform applies it — and remembers why.
L3i runs Louisiana determinations against a deterministic rules engine, cites the controlling authority, and captures your firm’s judgment so the next Louisiana question starts further ahead.
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