Louisiana Sales Tax Basics: Rate, Nexus, and Filing
Jump to a section
Full transcript
Overview
Doing business in Louisiana? Here are the main sales tax points worth knowing, broken down in a simple way.
Who administers it
Louisiana sales tax is administered by the Louisiana Department of Revenue.
State and local rates
The WGA page lists Louisiana's statewide base sales tax rate as 4.45%. Local rates can stack on top and are generally based on the delivery address.
Economic nexus
Nexus is the connection between a business and a state that can make sales tax responsibilities relevant. For remote sellers, the WGA page lists Louisiana's economic nexus threshold as $100,000 in sales.
Filing frequency
The WGA page notes that filing may be monthly or quarterly, depending on liability. From a bookkeeping standpoint, the records should stay organized around the assigned filing schedule.
What to watch for
One Louisiana watch-out: parishes administer their own sales tax collection. The Remote Sellers Commission provides a single filing point for qualifying remote sellers only.
How we help
White Glove Accounting helps keep the sales tax workflow organized, including taxable sales, collected tax, and filing records.
Louisiana sales tax at a glance
- Administered by
- Louisiana Department of Revenue
- Statewide base rate
- 4.45%, with local rates on top
- Economic nexus
- $100,000 in sales
- Filing frequency
- Monthly or quarterly by liability
Watch for: Parishes administer their own sales tax collection. The Remote Sellers Commission provides a single filing point for qualifying remote sellers only.
Rates and thresholds as of August 2026. They change, so verify anything time-sensitive with the Louisiana Department of Revenue.
Read the Louisiana bookkeeping guideWant your Louisiana sales tax kept current?
We track taxable sales, reconcile collected tax, and prepare and file Louisiana sales tax returns on the schedule the Louisiana Department of Revenue assigns you. Tell us about your business and we'll send a written scope and price.
More state videos
Also for Louisiana businesses
White Glove Accounting is a bookkeeping firm — not a licensed CPA firm, public accountancy firm, or registered tax preparer. We keep your books clean so your CPA or tax preparer can do their job.