louisiana-sales-tax.md53 lines2.0 KB
v20State
| 1 | --- |
| 2 | name: louisiana-sales-tax |
| 3 | description: Use this skill whenever asked about Louisiana sales and use tax. Trigger on phrases like "Louisiana sales tax", "LA sales tax", "R.S. 47:301", "parish sales tax", "Sales Tax Commission". CRITICAL -- among highest combined rates in the US (~11.45%). ALWAYS load us-sales-tax first. |
| 4 | version: 2.0 |
| 5 | --- |
| 6 | |
| 7 | # Louisiana Sales and Use Tax Skill v2.0 |
| 8 | |
| 9 | ## Section 1 -- Quick reference |
| 10 | |
| 11 | | Field | Value | |
| 12 | |---|---| |
| 13 | | Jurisdiction | Louisiana | |
| 14 | | State rate | 4.45% | |
| 15 | | Local rate range | 0% -- 7% (parish + city) | |
| 16 | | Maximum combined rate | ~11.45% (among highest in US) | |
| 17 | | Sourcing | Destination-based | |
| 18 | | Economic nexus | $100,000 OR 200 transactions | |
| 19 | | State authority | Louisiana Department of Revenue (LDR) | |
| 20 | | Remote seller portal | Louisiana Sales Tax Commission -- https://www.lstc.la.gov | |
| 21 | | State portal | https://revenue.louisiana.gov | |
| 22 | | SST member | No | |
| 23 | | Parish self-administration | Parishes administer their own local taxes (similar to AL) | |
| 24 | | Skill version | 2.0 | |
| 25 | |
| 26 | **CRITICAL: Louisiana parishes self-administer local sales taxes. The Louisiana Sales Tax Commission handles remote seller compliance centrally.** |
| 27 | |
| 28 | ## Section 3 -- Transaction pattern library |
| 29 | |
| 30 | | Pattern | Taxable? | Notes | |
| 31 | |---|---|---| |
| 32 | | General TPP | TAXABLE 4.45% + local | | |
| 33 | | Clothing | TAXABLE | No exemption | |
| 34 | | Grocery food (unprepared) | EXEMPT from state | Some parishes may still tax food | |
| 35 | | Prepared food | TAXABLE | | |
| 36 | | SaaS | NOT TAXABLE | Louisiana has not clearly taxed SaaS | |
| 37 | | Canned software (download) | TAXABLE | | |
| 38 | | Professional services | NOT TAXABLE | | |
| 39 | | Manufacturing equipment | EXEMPT | | |
| 40 | | Prescription drugs | EXEMPT | | |
| 41 | | Resale | EXEMPT | | |
| 42 | |
| 43 | ## Section 10 -- Prohibitions |
| 44 | |
| 45 | - NEVER ignore parish-level self-administration -- local compliance is separate from state. |
| 46 | - NEVER forget Louisiana has among the highest combined rates in the US. |
| 47 | - NEVER treat SaaS as clearly taxable in Louisiana. |
| 48 | - NEVER compute any number. |
| 49 | |
| 50 | ## Disclaimer |
| 51 | |
| 52 | Informational only. Review by qualified professional required before filing. |
| 53 |
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About
Use this skill whenever asked about Louisiana sales and use tax. Trigger on phrases like "Louisiana sales tax", "LA sales tax", "R.S. 47:301", "parish sales tax", "Sales Tax Commission". CRITICAL -- among highest combined rates in the US (~11.45%). ALWAYS load us-sales-tax first.
US-LOty-2025