Louisiana Sales Tax Guide for eCommerce Businesses
Louisiana Sales Tax Guide for eCommerce Businesses
Sales Tax eBook
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Louisiana's Sales Tax Authority
State Phone Information
855-307-3893
Member of the Streamlined Sales Tax Governing Board?
No
Tax percent range for remote sellers in Louisiana
8.45%
The information on this page is for reference only and should not be used as legal or tax advice. If you are concerned about your sales tax obligations it is advised to hire a professional.
This Page was last updated: December 2021
Do you need to collect sales tax in Louisiana?
If you have nexus in Louisiana you will need to first register, then collect and remit sales tax. There are two main ways that sellers can have nexus: physical or economic.
Physical nexus - A seller physical/ tangible presence in the state.
Economic nexus - A remote seller (no physical presence) passes the threshold tor total revenue or number of transactions.
Does Louisiana charge sales tax on shipping?
No
Do you have physical nexus in Louisiana?
A seller has physical nexus in Louisiana if they have any of the following:
Maintaining directly, indirectly, or through a subsidiary, an office, distribution house, sales house, warehouse, or other place of business
Having an agent, salesman, or solicitor operating within the taxing jurisdiction under the authority of the seller regardless of whether the place of business, agent, salesman, or solicitor is located in such taxing jurisdiction permanently or temporarily
Any person who makes deliveries of tangible personal property into the taxing jurisdiction other than by a common or contract carrier.
Any person who sells at retail any tangible personal property to a vending machine operator for resale through coin-operated vending machines.
Any person who makes deliveries of tangible personal property into the taxing jurisdiction in a vehicle owned or operated by said person
Do you have economic nexus in Louisiana?
Louisiana's Economic Nexus Sales Threshold
$100,000
Economic Transactions Threshold
N/A
Economic Nexus Evaluation Period
Either Current or Previous Calendar Year
Economics Nexus Effective Date
July 1, 2020
What types of sales are included in Louisiana's Economic Nexus Sales Threshold?
Gross Sales
All sales including Marketplace Facilitator sales are included in the Economic Nexus Sales Threshold
How does Louisiana treat exempt transactions when calculating economic nexus?
Exempt sales and exempt services are included in the threshold
Does Louisiana have a Marketplace Facilitator Law?
Yes, Marketplace Facilitators are required to collect and remit sales tax on behalf of sellers on their platform.
Filling Sales Tax
When are Returns Due?
Louisiana sales tax returns are always due the 20th of the month following the reporting period. If the filing due date falls on a weekend or holiday, sales tax is generally due the next business day.
How often are Sales Tax Returns filed?
Monthly or Quarterly
This period is determined by the state typically by assessing your volume of sales in the state.
Options for filing sales tax returns:
Online - Use the Louisiana Taxpayer Access Point to file online
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