How to compute LA Sales Tax for Louisiana, tax year 2025: rates, thresholds, and step-by-step rules with primary-source citations.
Written by the OpenAccountants team. Written by the OpenAccountants team from the official sources it cites.
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Every figure is drawn from this Guide and cited to its source.
Parish self-administration
NEVER ignore parish-level self-administration -- local compliance is separate from state.
Highest combined rates
NEVER forget Louisiana has among the highest combined rates in the US.
SaaS taxability
NEVER treat SaaS as clearly taxable in Louisiana.
No computation
NEVER compute any number.
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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 |
Informational only. Review by qualified professional required before filing.
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.
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