Louisiana Sales Tax Guide & Nexus Calculator (2026)

Louisiana has a 4.45% state rate but a notoriously complex local tax structure with independently administered parish (county equivalent) and municipal taxes. The combined rates in major cities like New Orleans often exceed 9%–10%. Louisiana taxes digital goods and SaaS broadly.

Quick Reference

Criterion	Detail
State Rate	4.45%
Economic Nexus Threshold	$100,000 gross sales (rolling 12 months)
Transaction Threshold	None
Digital Goods / SaaS	Taxable
Typical Filing Frequency	Monthly
SST Member	No
Registration Portal	latap.revenue.louisiana.gov

Economic Nexus

State / TerritorySelect a state…AL — AlabamaAK — AlaskaAZ — ArizonaAR — ArkansasCA — CaliforniaCO — ColoradoCT — ConnecticutDE — DelawareDC — Washington D.C.FL — FloridaGA — GeorgiaHI — HawaiiID — IdahoIL — IllinoisIN — IndianaIA — IowaKS — KansasKY — KentuckyLA — LouisianaME — MaineMD — MarylandMA — MassachusettsMI — MichiganMN — MinnesotaMS — MississippiMO — MissouriMT — MontanaNE — NebraskaNV — NevadaNH — New HampshireNJ — New JerseyNM — New MexicoNY — New YorkNC — North CarolinaND — North DakotaOH — OhioOK — OklahomaOR — OregonPA — PennsylvaniaPR — Puerto RicoRI — Rhode IslandSC — South CarolinaSD — South DakotaTN — TennesseeTX — TexasUT — UtahVT — VermontVA — VirginiaWA — WashingtonWV — West VirginiaWI — WisconsinWY — Wyoming

Gross Revenue (USD)

$

Total Transactions (not required)

Enter your trailing 12-month revenue to calculate nexus status.

For informational purposes only · Not legal or tax advice · Consult a licensed tax professional · Rules as of 2026

Louisiana’s economic nexus threshold is $100,000 in gross sales into Louisiana in the current or prior 12-month period. Once exceeded, registration and collection are required.

Louisiana eliminated its transaction-count alternative threshold before 2025. Marketplace-facilitated sales count toward the $100,000 threshold.

Tax Rate — State and Local Complexity

Louisiana’s state rate is 4.45%. Louisiana also has one of the most complex local tax structures in the US:

• State: 4.45%
• Parish (county): typically 4%–6%
• Municipal: typically 0%–2.5%
• Special districts: additional overlay rates
• Combined in New Orleans: approximately 9.45%
• Combined in Baton Rouge: approximately 10.45%

Louisiana’s local governments administer their sales taxes independently — each parish has its own ordinances, exemptions, and in some cases its own filing procedures. This is similar to Colorado’s Home Rule complexity.

Louisiana Sales and Use Tax Commission for Remote Sellers (LUTC): Louisiana created the LUTC to provide remote sellers with a single point of registration and filing for state and participating local taxes. Most remote sellers should register through the LUTC rather than dealing with each parish separately.

The LUTC system allows remote sellers to file one return and make one payment covering the state and all participating parish and municipal taxes.

Digital Goods and SaaS

Louisiana taxes digital goods and SaaS. Louisiana’s DOR has applied sales tax to a broad range of digital transactions:

• SaaS — taxable
• Downloaded software — taxable
• Digital content (music, ebooks, movies, streaming) — taxable
• Online subscriptions for digital services — taxable

Louisiana extended its digital goods framework to include remotely accessed software and services. This is a clear taxable state for digital sellers.

Registration

Louisiana is not an SST member. Remote sellers should register through the Louisiana Tax Access Point (LaTAP) and/or the LUTC.

Remote seller registration:

1. Go to LaTAP: latap.revenue.louisiana.gov
2. Create an account and register for a Sales and Use Tax Account
3. Also register with the LUTC (Louisiana Sales and Use Tax Commission for Remote Sellers) for consolidated local tax filing
4. Provide EIN and business information
5. You will receive a Louisiana Sales and Use Tax Account Number

Foreign Sellers

Louisiana accepts foreign business registrations through LaTAP. A US EIN is required.

Filing Frequency and Deadlines

Annual Tax Liability	Filing Frequency
Less than $500 per month	Quarterly or Annual
$500+ per month	Monthly

Monthly due dates: Returns are due by the 20th of the following month.

State returns are filed through LaTAP. Local returns may be filed through the LUTC consolidated system.

Compliance Notes

Use the LUTC: Louisiana’s parish-level complexity makes the LUTC consolidated system essential for remote sellers. Without it, you would need to track individual parish rates and potentially file separate parish returns. The LUTC handles this consolidation.

High combined rates in major cities: New Orleans and Baton Rouge carry combined rates over 9%–10%. Configure your tax engine with current destination-based rates.

Digital goods: Louisiana taxes SaaS. Digital sellers crossing $100,000 must register and collect.

Marketplace sales count: Amazon, Etsy, and other facilitators handle collection but their sales count toward your $100,000 threshold.

Not SST: Louisiana is not an SST member. Multi-state SST registration does not cover Louisiana.

Related Guides

• US Sales Tax Overview
• State Sales Tax Index — All 50 States
• Stripe Tax for Digital Goods and SaaS
• Foreign Sellers Guide to US Sales Tax
• US Sales Tax Compliance Checklist