Sales Tax in Louisiana 2025: State + Parish Rates Explained

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H1

Sales Tax in Louisiana: State + Parish Rates Explained

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ANSWER SECTION

Louisiana has a state sales tax rate of 4.45%, plus local parish and city taxes that can add up to 7% more. The combined sales tax rate in Louisiana ranges from 4.45% to 11.45% depending on the location. The average combined rate is approximately 9.5% across the state. Louisiana sales tax applies to most retail sales of tangible personal property and certain services.

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H2: Louisiana State Sales Tax Rate

Current State Rate (2025):

• 4.45% — Reduced from 5% in 2018
• Applies statewide to all taxable transactions
• Collected by Louisiana Department of Revenue

Historical Context:

• Before July 2018: 5%
• After July 2018: 4.45%
• Rate reduced as part of tax reform package

Where State Revenue Goes:

• General state budget
• Education funding
• Infrastructure projects
• Healthcare programs

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H2: Local Parish and City Sales Taxes

Louisiana allows parishes (counties) and cities to add their own sales taxes:

Local Rate Structure:

• Parish sales tax: Up to 5%
• City sales tax: Up to 3%
• Combined local: Up to 7% in some areas

Highest Combined Rates (2025):

Location	State	Parish	City	Combined
New Orleans	4.45%	4.75%	-	9.20%
Baton Rouge	4.45%	5%	-	9.45%
Lake Charles	4.45%	5.75%	-	10.20%
Monroe	4.45%	5.5%	2%	11.95%
Ruston	4.45%	5.5%	2.75%	12.70%

Note: Local rates change frequently. Always verify current rates at revenue.louisiana.gov.

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H2: What Is Subject to Louisiana Sales Tax?

Taxable Items:

• Tangible personal property
• Prepared food and beverages
• Hotel/motel accommodations
• Admissions to amusement facilities
• Telecommunications services
• Cleaning and laundry services
• Repairs to tangible personal property
• Digital products and electronically delivered software

Common Exemptions:

• Groceries (unprepared food)
• Prescription drugs and medical devices
• Residential utilities (electricity, gas, water)
• Agricultural equipment and supplies
• Manufacturing machinery
• Items purchased for resale
• Sales to exempt organizations

Special Rules:

• Vehicle sales: Taxed at reduced rate of 4% (plus local)
• Manufacturing: Exemptions for raw materials and machinery

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H2: Sales Tax Collection and Filing Requirements

Who Must Collect:

• Retailers with physical presence in Louisiana
• Remote sellers with $100,000+ in annual Louisiana sales
• Marketplace facilitators (Amazon, eBay, etc.)

Registration:

• Required before making sales
• Apply online at Louisiana Taxpayer Access Point (LaTAP)
• Receive Sales Tax Account Number

Filing Frequencies:

Monthly Tax Liability	Filing Frequency
$5,000+	Monthly
$1,000 - $4,999	Quarterly
Under $1,000	Annual

Due Dates:

• Monthly: 20th of following month
• Quarterly: 20th of month following quarter-end
• Annual: January 20

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H2: Louisiana Sales Tax Holidays

Louisiana has limited sales tax holidays:

Second Amendment Sales Tax Holiday:

• First weekend in September
• Exempts firearms, ammunition, and hunting supplies
• State tax only; local taxes may still apply

Note: Louisiana has eliminated most other sales tax holidays including back-to-school holidays due to budget constraints.

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H2: Related Tax Questions

For specific Louisiana sales tax rate information by parish, see our guide on Louisiana sales tax rate with the complete parish-by-parish breakdown.

Compare with Tennessee's sales tax structure in our guide on Tennessee sales tax with state and local rate analysis.

For Alabama business taxes, see our guide on Alabama business privilege tax with rates and filing requirements.

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