Louisiana Sales Tax Rules and Regulations - Taxify

Louisiana State Sales Tax

Quick Guide

Contact Information

Website: www.revenue.louisiana.gov
Local Jurisdictions: www.laota.com.
Phone: (225) 219-2448

Sales Tax Rate

Base Rate: 4.000%

Louisiana Sales Tax Facts

Is Louisiana a destination or origin based state? Destination
Is Louisiana a SST Certified State? No
Are zero file returns required in Louisiana? No
Is shipping taxable in Louisiana? No, as long as you use a common carrier and the S/H charges are billed separately.

Louisiana Nexus Information

Triggers for Nexus

Delivery vehicles
Employee
Independent contractors or representatives
Office
Property
Warehousing

Does Amazon Have Warehousing in Louisiana?

No

Louisiana Filing Dates

Monthly

January collections – February 20
February collections – March 20
March collections – April 20
April collections – May 20
May collections – June 20
June collections – July 20
July collections – August 20
August collections – September 20
September collections – October 20
October collections – November 20
November collections – December 20
December collections – January 20

Quarterly

Q1 – April 20
Q2 – July 20
Q3 – October 20
Q4 – January 20

Annual

January 20

Other Louisiana Sales Tax Information

Filing Requirements: Filing can be completed either online or via paper. However, if payments made in connection with the filing of any return, report, or declaration during the prior 12-month period average $5,000.00 or more, electronic filing is required.

What Will You Need: In order to file state taxes online, LAP TAP offers comprehensive instructions on how to register and file returns.

Since Parishes in Louisiana also levy sales and use taxes, registration to file online is also required. Refer to their Quick Start document for details.

Paper returns will not be mailed unless requested directly from The Department. If you prefer to file via paper, you can download Form R-1029 and mail in before the due date.

Register For a Sales Tax License: You can register your business for sales tax with the state of Lousiana online or by downloading Form R-16019 and mailing it in.

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