Caddo Parish Sales Tax: Rates, Exemptions, and Remote Sellers

The Caddo Parish sales tax is a combination of Louisiana’s 5% state rate and local levies that vary by where the sale takes place, producing a combined rate of 8.35% in unincorporated areas, 9.60% in Shreveport, and 10.35% in several other incorporated towns. The Caddo-Shreveport Sales and Use Tax Commission collects the local portion for every jurisdiction in the parish.

Combined Rates by Jurisdiction

Louisiana’s 5% state sales tax took effect January 1, 2025, when Act 11 of the 2024 Third Extraordinary Session replaced the previous 4.45% rate.¹ Local taxes stack on top: the Caddo Parish School Board levy, a law enforcement district levy, and, inside city limits, the municipality’s own sales tax. Unincorporated areas skip that last piece, which is why their combined rate is the lowest.

As of July 1, 2025, the combined rates are:²

Shreveport: 4.60% local + 5.00% state = 9.60%
Vivian: 5.35% local + 5.00% state = 10.35%
Greenwood: 5.35% local + 5.00% state = 10.35%
Blanchard: 5.35% local + 5.00% state = 10.35%
Ida: 6.35% local + 5.00% state = 11.35%
Unincorporated Caddo Parish: 3.35% local + 5.00% state = 8.35%

Special districts can push the rate higher still. The I-49 North Corridor Economic Development District adds an extra 2%, bringing its combined rate to 12.35%.² If your business sits near a district boundary, confirm the rate that applies to your exact address.

What Gets Taxed

The tax applies to retail sales of tangible personal property, the lease or rental of goods, and a defined list of services including printing and copying, laundry and cleaning, and cold storage under R.S. 47:301.³

As of January 1, 2025, digital products are also taxable. Downloadable software, e-books, streaming subscriptions, and other electronically delivered goods now carry both state and local sales tax.⁴ SaaS providers and digital content sellers who had no Louisiana filing obligation before this change often do now.

Use tax applies when a taxable item is purchased from an out-of-state seller who doesn’t charge Louisiana tax. The item remains taxable at the same combined rate; buying online or across state lines shifts who reports the tax, not whether it’s owed.

Food and Prescription Drug Exemptions

Food purchased for preparation and consumption at home is exempt from the state sales tax and from local taxes imposed by political subdivisions with statewide boundaries under R.S. 47:305(C)(1). Groceries, dairy, baked goods, fresh produce, and packaged foods you prepare yourself all qualify. Restaurant meals and prepared food counters remain fully taxable.⁵

Prescription drugs are exempt from the state portion of the sales tax. Local treatment varies: some parishes and cities have adopted local exemptions by ordinance, others have not.⁶ The 2025 changes require parishes to track prescription drug sales separately from food sales, so local treatment may continue to shift.⁷ Pharmacies and other sellers should confirm Caddo’s current local treatment directly with the commission rather than assume an exemption applies.

Registering Your Business

Any business making retail sales, providing taxable services, or leasing property in Caddo Parish must register with the Caddo-Shreveport Sales and Use Tax Commission before collecting local tax. Registration is free and required by law.⁸

Physical address: 3300 Dee Street, Shreveport, LA 71105
Mailing address: P.O. Box 104, Shreveport, LA 71161
Phone: 318-865-3312

You’ll need your Federal Employer Identification Number, business name, physical location, and the date you started operating in the parish. Partnerships typically supply partner names and Social Security numbers as well. Local registration is separate from state registration with the Louisiana Department of Revenue; both are required.

Filing Deadlines and How to Pay

Local sales tax returns are due on the first of the month after the reporting period and become delinquent if not submitted by the 20th.⁹ January sales, for example, must be filed and paid by February 20.

Most businesses file through Parish E-File, which handles state and local returns from one centralized site and is helpful for businesses filing in multiple parishes.¹⁰ Paper returns can be mailed to the Caddo-Shreveport Sales and Use Tax Commission at P.O. Box 104, Shreveport, LA 71161.⁸

Late Penalties and Interest

Miss the 20th and you owe both a penalty and interest. The penalty is 5% of the unpaid tax for each 30-day period late, capped at 25% of the total due.⁹ A $1,000 bill sitting 90 days late picks up a $150 penalty on top of the original tax.

Interest runs separately at 0.875% per month (10.50% annually) for 2026, calculated from the original due date until the tax is paid in full.² Penalty and interest stack, so an unpaid bill grows quickly.

Rules for Remote Sellers

Out-of-state businesses that sell more than $100,000 into Louisiana in the current or prior calendar year must register, collect, and remit Louisiana sales tax, including Caddo’s local portion. Registration must happen within 30 days of crossing the threshold, and collection must begin within 60 days of approval.

Remote sellers don’t file with the Caddo-Shreveport commission. They file through the Louisiana Sales and Use Tax Commission for Remote Sellers, the sole entity authorized to collect and remit sales tax from remote sellers in the state.¹¹ That commission provides a single return covering both state and local taxes through its dedicated portal.¹²

Sales made through a marketplace facilitator like Amazon count toward the marketplace’s threshold, not the individual seller’s. If you sell only through a marketplace that already collects Louisiana tax, you may not need to register separately. Direct sales from your own website count toward your own $100,000 threshold independently.

Consumer Use Tax for Individuals

Buying something online or from an out-of-state seller who doesn’t charge Louisiana tax leaves you owing consumer use tax on the purchase. For 2026, the rate is a flat 9%: 5% state and 4% local, regardless of where in Louisiana you live.¹³

Food for home consumption and prescription drugs are exempt from consumer use tax, just as they are from regular sales tax. Report what you owe on your Louisiana individual income tax return (Form IT-540) or file a separate Consumer Use Tax Return (Form R-1035). For 2026 purchases, the deadline is May 17, 2027.¹³

1
Louisiana Department of Revenue. Revenue Information Bulletin 25-007 – State Sales Tax Rate
2
Caddo Parish – LATA. Caddo Parish
3
Louisiana Department of Revenue. General Sales and Use Tax
4
Louisiana Department of Revenue. Are Digital Products Subject to Sales and Use Tax
5
Louisiana State Legislature. Louisiana Code 47:305 – Exclusions and Exemptions
6
Louisiana Legislative Auditor. Sales and Use Tax Exemptions for Prescription Drugs
7
Louisiana Sales and Use Tax Commission. Announcements
8
Shreveport, LA – Official Website. Sales and Use Tax – Registration
9
Caddo Shreveport Sales and Use Tax Commission. Caddo Sales and Use Tax Report and Schedule A
10
Parish E-File. Parish E-File
11
Louisiana Sales and Use Tax Commission for Remote Sellers. Louisiana Sales and Use Tax Commission for Remote Sellers
12
Louisiana Remote Sellers. Remote Sellers Filing
13
Louisiana Department of Revenue. Louisiana Consumer Use Tax Return