Louisiana Sales
Tax Rate
Louisiana has a 5% statewide base sales tax rate. With local district taxes added on top, combined rates can reach as high as 12% depending on where a purchase is made.
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5% – 12%
Louisiana combined sales tax rate for 2026
Louisiana's state rate is locked at 5% through Dec. 31, 2029 (dropping to 4.75% in 2030). Local parish/municipal taxes are extensive, giving Louisiana one of the highest average combined rates in the country.
Sources: Louisiana Dept. of Revenue — State Sales Tax Rate. Last verified: August 14, 2026.
Louisiana's general state sales and use tax rate is 5% in 2026. Parish, municipal and other local sales taxes are imposed in addition to the state tax, so the total rate can vary significantly by location.
Louisiana's 5% state rate took effect January 1, 2025 and is scheduled under current law through December 31, 2029 for the general sales tax. Businesses must separately consider local jurisdiction rates, exemptions and filing obligations.
Source: Louisiana General Sales & Use Tax
Source: Louisiana State Sales Tax Rate
What Is the Louisiana Sales Tax Rate in 2026?
The Louisiana state sales tax rate is 5% in 2026, before parish and other local sales taxes.
| Louisiana Sales Tax Component | 2026 Treatment |
|---|---|
| State general sales tax | 5% |
| Parish and local sales tax | Varies by jurisdiction |
| Total combined rate | Depends on location and transaction |
| Consumer use tax for qualifying remote purchases | 9.45% combined rate under current LDR consumer use tax rule |
The state and local systems are separate taxing jurisdictions. A business should not assume that a Louisiana state exemption automatically applies in exactly the same way to every local tax.
Source: Louisiana Consumer Use Tax Rate
How to Calculate Louisiana Sales Tax
To calculate Louisiana sales tax, determine the taxable sales price then apply the 5% state rate plus the local rate that applies to the transaction.
Taxable Sales Price × Combined State and Local Rate = Sales Tax
A $100 taxable transaction produces $5 of state tax before local tax. If the applicable local rate is 4.5%, the combined rate would be 9.5% and the total tax would be $9.50.
The actual local percentage should be confirmed for the parish, municipality or other taxing jurisdiction involved in the sale.
What Transactions Are Taxable in Louisiana?
Louisiana sales and use tax applies broadly to retail sales of tangible personal property and digital products plus leases, rentals and specifically listed taxable services.
- Retail sales of tangible personal property
- Digital products
- Leases and rentals of tangible personal property or digital products
- Lodging and sleeping-room charges
- Admissions and amusement-related charges
- Parking and motor-vehicle storage
- Printing and copying services
- Laundry, cleaning, alteration and repair services
- Repairs and maintenance of tangible personal property
- Telecommunications and specified digital or information services
Louisiana taxes services only when the service falls within a category specifically included in state law. Businesses should classify mixed product-and-service transactions carefully.
Source: Louisiana General Sales & Use Tax
Are Groceries Taxed in Louisiana?
Food sold for preparation and consumption in the home is generally exempt from Louisiana state sales tax, but local sales tax can still apply.
The state food exemption generally covers qualifying grocery products that are not prepared by the seller for immediate consumption. Prepared food, restaurant sales, alcoholic beverages and other excluded categories can remain taxable.
Louisiana's state food exemption does not apply to most local sales tax levies, which means a grocery purchase can be exempt from the 5% state tax yet still carry parish or municipal tax.
Source: Louisiana Food Sales Tax Exemption
Louisiana Sales Tax vs. Consumer Use Tax
Louisiana consumer use tax applies when a purchaser receives taxable property or services in Louisiana from a remote seller that did not collect the required Louisiana sales or use tax.
For taxable purchases made on or after January 1, 2025, the LDR consumer use tax FAQ states that consumer use tax is calculated at a combined 9.45% rate, consisting of a 5% state portion and a local portion distributed by the Department.
| Tax | Typical Situation |
|---|---|
| Sales tax | Dealer collects state and applicable local tax on a taxable sale |
| Consumer use tax | Purchaser owes tax on a taxable remote purchase when the required tax was not collected |
Source: Louisiana Consumer Use Tax
Louisiana Remote Seller Economic Nexus
A remote seller can be required to register for Louisiana state and local sales and use tax collection when its Louisiana activity reaches the economic nexus threshold.
Louisiana's current remote-seller registration materials identify the threshold as $100,000 or more in Louisiana annual sales or 200 or more transactions per year for a seller without physical presence.
Remote sellers meeting the threshold generally register through the Louisiana Commission for Remote Sellers system so state and local tax can be reported through the remote-seller process.
Source: Louisiana Remote Seller Registration
Louisiana Marketplace Facilitator Rules
Marketplace facilitators can be responsible for registering, collecting and remitting Louisiana state and local sales tax on taxable sales they facilitate.
Marketplace sellers should distinguish facilitated sales from direct sales because a seller can have a separate collection obligation for sales made outside the marketplace.
Louisiana Sales Tax Registration and Filing
A seller or lessor that qualifies as a Louisiana dealer must register, collect the proper tax and file sales tax returns.
Louisiana sales tax returns and payments are generally due on or before the 20th day of the month following the close of the monthly or quarterly reporting period. Registered dealers can still have a return filing obligation for periods with no taxable sales.
Source: Louisiana Sales Tax Due Dates
Frequently Asked Questions
What Is the Louisiana State Sales Tax Rate in 2026?
Louisiana's general state sales tax rate is 5% before local taxes.
Does Louisiana Have Local Sales Tax?
Yes. Parishes, municipalities and other local jurisdictions can impose sales and use taxes in addition to the 5% state tax.
Are Groceries Taxed in Louisiana?
Qualifying food for home consumption is generally exempt from state sales tax, but most local sales taxes can still apply.
What Is Louisiana Consumer Use Tax?
Consumer use tax applies to taxable remote purchases when required Louisiana sales or use tax was not collected by the seller.
What Is the Louisiana Remote Seller Threshold?
Current Louisiana registration materials use $100,000 or more in annual Louisiana sales or 200 or more Louisiana transactions.
When Is a Louisiana Sales Tax Return Due?
Sales tax returns and payments are generally due by the 20th day of the month following the reporting period.