The formulas
- Sales tax = sale x (5% + local rate)
- Nexus when counted sales are more than $100,000 in the previous or current calendar year
How it works
Figures current as of November 2026.
The state rate is 5 percent from January 1, 2025 (4.45 percent before). The tool multiplies the sale amount by the statewide base rate plus the local rate you enter (parish and local sales tax for the delivery address) and shows the state and local parts separately. The local rate depends on where the goods are delivered.
A seller with no physical presence in Louisiana must register and collect once it has more than $100,000 of gross revenue from sales of goods, digital products and services delivered into Louisiana in the previous or current calendar year. Act 15 of 2023 removed the 200-transaction test effective August 1, 2023.
A seller with a physical presence in Louisiana, such as staff, an office or inventory, must collect regardless of the threshold. The tool does not decide whether a product is taxable or exempt; enter the taxable price.
Illustrative figures only. Check the result against your firm's methodology before relying on it.
Common questions
What is the Louisiana sales tax rate?
The state rate is 5 percent from January 1, 2025 (4.45 percent before). Local rates are added on top by delivery address.
What is the Louisiana economic nexus threshold?
More than $100,000 of gross revenue from sales of goods, digital products and services delivered into Louisiana in the previous or current calendar year.
Did Louisiana change its threshold recently?
Act 15 of 2023 removed the 200-transaction test effective August 1, 2023.
Sources
- Louisiana Department of Revenue, General Sales & Use Tax
- Louisiana Sales and Use Tax Commission for Remote Sellers, FAQ
- Louisiana Legislature, HB 171 of 2023 (Act 15)
Runs in your browser. The figures you type are not sent to CORAA or stored. Check the result against your firm's methodology before relying on it.