Iberia Parish Sales Tax: Rates, Use Tax, and Filing

The Iberia Parish sales tax ranges from 9.25% in unincorporated areas to 11.25% inside certain economic development zones in New Iberia. That total combines Louisiana’s 5% state rate with a 2% school board tax, a 0.50% law enforcement district tax, and whichever municipal and special-district rates apply at the exact address of the sale.¹

Combined Rates by City and Area

Louisiana’s state rate is 5%, effective January 1, 2025, through December 31, 2029, following the 2024 Third Extraordinary Session (Act 11/HB 10).² Every address in the parish adds the 2% school board tax and the 0.50% law enforcement district tax on top. From there, the total depends on which municipality (if any) the business sits in:¹

New Iberia city limits: 10.50% total, with a 2.75% municipal tax plus mosquito abatement and recreation assessments.
Jeanerette: 9.75% total, with a 1.75% municipal tax.
Delcambre: 10.00% total, with a 2.00% municipal tax.
Loreauville: 9.50% total.
Unincorporated parish: 9.25% total, with no municipal tax but partial offsets through garbage, recreation, and road taxes.

A business with more than one location in the parish needs to charge each site’s correct rate. The gap between a downtown New Iberia storefront and a shop out in the countryside is more than a full percentage point.

Why Some Highway 90 Addresses Pay More

Economic Development District No. 1, created in 2009 to fund infrastructure along the Highway 90 corridor (the future Interstate 49), imposes an additional 1% sales tax.³ The district runs roughly 500 feet on either side of Highway 90 through the parish and includes properties at the Acadiana Regional Airport and the Port of Iberia.⁴

Within New Iberia, the Highway 14 and Highway 182 EDD zones reach 11.25%, and the EDD #3 zone hits 11.00%.¹ If you’re setting up a point-of-sale system for a new location along the corridor, confirm whether the exact parcel sits inside an EDD before you program the rate.

Hotel and Lodging Tax

Hotels, motels, and overnight camping facilities in the parish collect an additional 4% occupancy tax on top of regular sales tax.⁵ There is no exemption for stays longer than 30 days. Two of those four points go to the Iberia Industrial Development Foundation.

Short-term rental hosts on Airbnb or VRBO should confirm whether the platform remits this tax for them. When the platform doesn’t, the host owes it directly.

What’s Taxed and What Isn’t

Louisiana taxes the sale, use, and lease of tangible personal property broadly, including clothing, electronics, furniture, vehicles, digital products, hotel rooms, and the rental of physical goods.⁶ Restaurant meals are fully taxable at every level.

Exemptions are the part that trips people up, because state and local rules don’t always align:

Groceries for home consumption (bakery, dairy, soft drinks, fresh produce, packaged foods) are exempt from the 5% state rate, but that exemption does not automatically carry through to all local taxes. Whether Iberia Parish collectors apply it depends on their own ordinances.⁷
Prescription drugs and insulin are exempt from the state tax. The Louisiana Legislative Auditor has confirmed the exemption generally applies only to the state portion; HB 606 was introduced in 2025 to extend it to local sales taxes, and the current status is worth confirming with the Iberia Parish School Board tax office.⁸
Machinery and equipment used directly in manufacturing are exempt under La. R.S. 47:305.5, which also covers computers and software that control manufacturing processes.⁹

Inventory purchased for resale is not taxable at purchase if you hold a valid Louisiana resale certificate. Certificates are issued through LaTAP and expire one year from approval.¹⁰

Use Tax on Out-of-State Purchases

If you live in Iberia Parish and buy taxable goods from an out-of-state seller that doesn’t charge Louisiana tax, you owe consumer use tax. This covers online orders, catalog purchases, and anything shipped in from a retailer with no Louisiana collection obligation. For 2026, the consumer use tax rate is a flat 9% (5% state plus 4% local), applied regardless of whether your local combined rate runs higher.¹¹

Report it on your Louisiana individual income tax return (Form IT-540) or file a separate Form R-1035. The deadline matches your state income tax return. For 2026 purchases, that’s May 2027. Unreported amounts accrue the same interest and penalties as any other unpaid Louisiana tax.¹¹

Remote Sellers Shipping Into the Parish

Out-of-state sellers must collect Louisiana state and local tax once they cross the economic nexus threshold: $100,000 or more in gross revenue from sales delivered into Louisiana during the current or immediately preceding calendar year. After passing that threshold, a seller has 30 days to register with the Louisiana Sales and Use Tax Commission for Remote Sellers and must start collecting within 60 days.¹²

Remote sellers file a single combined return for state and local tax through RemoteSellersFiling.la.gov.¹³ Sales made through a marketplace such as Amazon or Walmart.com generally shift collection to the marketplace, so those typically don’t count toward a seller’s own nexus threshold.

Registering a Business and Filing Returns

Before your first sale, register for a sales tax certificate with the Louisiana Department of Revenue using the Louisiana Business Registration form (CR-1). You’ll need:

Federal EIN, or SSN for sole proprietors
Legal name and any trade names
NAICS code for your industry
Physical business address and mailing address
Ownership type
Date operations began and date you first became liable to collect tax
Estimated monthly sales, which sets your filing frequency

Local tax in the parish is administered by the Iberia Parish School Board Sales and Use Tax Department. After you register with the state, contact the School Board’s tax office to confirm your local obligations, particularly if your location falls inside an EDD or sits near a municipal boundary.

As of February 2026, businesses file local sales tax returns through Parish E-File at parishe-file.revenue.louisiana.gov, which consolidates state and local filings. Paper returns can be mailed to the Iberia Parish School Board Sales and Use Tax Department, though electronic filing is faster and gives you immediate confirmation. Returns are due the 20th of the month following the taxable period.¹⁴ Most businesses file monthly; lower-volume operations may qualify for quarterly. If the 20th lands on a weekend or holiday, the return is due the next business day.

What Late Filing Costs

Louisiana’s Uniform Local Sales Tax Code imposes a penalty of 5% of the tax owed for every 30-day period the return is late, capped at five periods (25% total).¹⁵ File on time but underpay, and the penalty applies only to the unpaid balance.

Interest runs on top. For 2026, the annual rate is 10.50%, or 0.875% per month.¹⁶ On a $5,000 balance, that’s roughly $44 per month in interest before any penalty is added. The rate adjusts annually.

If You Receive an Assessment

If the Iberia Parish School Board audits your business and issues a Notice of Intent to Assess (the “30-day letter”), you have 30 days to send a written protest to the collector explaining why the assessment is wrong. That informal step is your first chance to resolve the matter without escalation.

If the collector then issues a formal Notice of Assessment, the 60-day clock starts. Within that window you can pay in full, appeal to the Louisiana Board of Tax Appeals, or pay under protest and sue for a refund (or petition the Board).¹⁷ Do nothing in those 60 days and the assessment becomes final, after which the collector can seize assets to satisfy the debt. The Board’s Local Tax Division handles disputes between taxpayers and parish collectors, with a single Local Tax Judge hearing the case.¹⁸

1
LATA. Iberia Parish
2
Louisiana Department of Revenue. General Sales and Use Tax
3
Iberia Parish Government. Economic Development District No. 1
4
Louisiana Department of Revenue. Iberia Parish EDD No. 1 TIF Letter
5
Municode Library. Iberia Parish Code of Ordinances Chapter 34 – Taxation
6
Louisiana State Legislature. Louisiana Revised Statutes 47:301 – Definitions
7
Louisiana State Legislature. Louisiana Revised Statutes 47:305 – Exemptions From the Tax
8
Louisiana Legislative Auditor. Sales and Use Tax Exemptions for Prescription Drugs
9
Louisiana Department of Revenue. Are There Changes to the Manufacturing, Machinery and Equipment Exemptions?
10
Louisiana Department of Revenue. Resale Certificate
11
Louisiana Department of Revenue. Louisiana Consumer Use Tax Return – Form R-1035
12
Justia Law. Louisiana Revised Statutes 47:340
13
Louisiana Remote Sellers. LA Remote Sellers – Home
14
Louisiana Department of Revenue. Sales and Use Tax Calendar
15
Justia Law. Louisiana Revised Statutes 47:337.70 – Penalty for Failure to File
16
Louisiana Department of Revenue. Interest Rate Schedule R-1111
17
Justia Law. Louisiana Revised Statutes 47:337.51 – Notice of Assessment
18
Board of Tax Appeals. Local Tax Division