How to compute la-sales-tax for Louisiana, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
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State sales tax rate
4.45%Louisiana Revised Statutes (R.S.) 47:302
Local (parish + city) sales tax rate range
0% – 7%Louisiana Revised Statutes (R.S.) Title 47 (local taxing authorities)
Maximum combined state + local sales tax rate
~11.45%Louisiana Revised Statutes (R.S.) Title 47
Economic nexus threshold — sales revenue
$100,000Louisiana Revised Statutes (R.S.) 47:301(4)(l); Louisiana Sales Tax Commission rules
Economic nexus threshold — number of transactions
200 transactionsLouisiana Revised Statutes (R.S.) 47:301(4)(l); Louisiana Sales Tax Commission rules
Sales tax sourcing method
Destination-basedLouisiana Revised Statutes (R.S.) Title 47
Streamlined Sales Tax (SST) member state
NoStreamlined Sales Tax Governing Board — member state list
General tangible personal property (TPP) tax rate
4.45% + localLouisiana Revised Statutes (R.S.) 47:302
Clothing taxability
TAXABLE — no exemptionLouisiana Revised Statutes (R.S.) 47:301 et seq.
Grocery food (unprepared) — state tax treatment
EXEMPT from state sales tax; some parishes may still tax foodLouisiana Revised Statutes (R.S.) 47:305(D)
Prepared food taxability
TAXABLELouisiana Revised Statutes (R.S.) 47:301 et seq.
SaaS (Software as a Service) taxability
NOT TAXABLE — Louisiana has not clearly taxed SaaSLouisiana Revised Statutes (R.S.) Title 47; Louisiana Department of Revenue guidance
Canned software (downloaded) taxability
TAXABLELouisiana Revised Statutes (R.S.) 47:301(16); Louisiana Department of Revenue
Professional services taxability
NOT TAXABLELouisiana Revised Statutes (R.S.) Title 47
Manufacturing equipment taxability
EXEMPTLouisiana Revised Statutes (R.S.) 47:305.51 / 47:301(3)(i)
Prescription drugs taxability
EXEMPTLouisiana Revised Statutes (R.S.) 47:305(D)
Resale purchases taxability
EXEMPTLouisiana Revised Statutes (R.S.) 47:301(10)(a)
Parish local tax self-administration
Each parish self-administers its own local sales taxes (separate from state filing)Louisiana Revised Statutes (R.S.) Title 33 (local government); Louisiana Sales Tax Commission
Remote seller central compliance portal
Louisiana Sales Tax Commission — https://www.lstc.la.govLouisiana Sales Tax Commission (LSTC); Louisiana Revised Statutes (R.S.) 47:340
Quick reference
| Field | Value |
|---|---|
| Jurisdiction | Louisiana |
| State rate | 4.45% |
| Local rate range | 0% -- 7% (parish + city) |
| Maximum combined rate | ~11.45% (among highest in US) |
| Sourcing | Destination-based |
| Economic nexus | $100,000 OR 200 transactions |
| State authority | Louisiana Department of Revenue (LDR) |
| Remote seller portal | Louisiana Sales Tax Commission -- https://www.lstc.la.gov |
| State portal | https://revenue.louisiana.gov |
| SST member | No |
| Parish self-administration | Parishes administer their own local taxes (similar to AL) |
| Skill version | 2.0 |
CRITICAL: Louisiana parishes self-administer local sales taxes. The Louisiana Sales Tax Commission handles remote seller compliance centrally.
Transaction pattern library
| Pattern | Taxable? | Notes |
|---|---|---|
| General TPP | TAXABLE 4.45% + local | |
| Clothing | TAXABLE | No exemption |
| Grocery food (unprepared) | EXEMPT from state | Some parishes may still tax food |
| Prepared food | TAXABLE | |
| SaaS | NOT TAXABLE | Louisiana has not clearly taxed SaaS |
| Canned software (download) | TAXABLE | |
| Professional services | NOT TAXABLE | |
| Manufacturing equipment | EXEMPT | |
| Prescription drugs | EXEMPT | |
| Resale | EXEMPT |
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This skill and its outputs are provided for informational and computational purposes only and do not constitute tax, legal, or financial advice. Open Accountants and its contributors accept no liability for any errors, omissions, or outcomes arising from the use of this skill. All outputs must be reviewed and signed off by a qualified professional (such as a CPA, EA, tax attorney, or equivalent licensed practitioner in your jurisdiction) before filing or acting upon.
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Other Louisiana computations in the OpenAccountants Tax Library.
Rendered from the facts database. General reference only — confirm with a qualified professional before acting.
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