Iberville Parish Sales Tax: Rates, Filing, and Exemptions

The Iberville Parish sales tax rate is 5.250% on top of Louisiana’s 5% state tax, for a combined 10.250% across most of the parish, including Plaquemine, White Castle, Maringouin, Grosse Tete, Rosedale, and unincorporated areas.¹ Inside St. Gabriel city limits the combined rate is 10.916%, and portions of St. Gabriel that also sit in the UCC Economic Development District reach 12.916%. All local collections are handled by the Iberville Parish Sales and Use Tax Department in Plaquemine.

Rates by Location

Louisiana’s statewide rate is 5%.² The 5.250% local piece funds the Parish Council, the Iberville Parish School Board, the Sheriff’s Office, and the 18th Judicial Enforcement District, which added a 0.250% parishwide levy effective July 1, 2024.¹

Plaquemine, White Castle, Maringouin, Grosse Tete, Rosedale, and unincorporated Iberville Parish: 10.250% combined (5% state + 5.250% local).
St. Gabriel city limits: 10.916% combined (5% state + 5.916% local).
St. Gabriel city limits inside the UCC Economic Development District: 12.916% combined (5% state + 7.916% local).

Because the correct rate depends on where goods are delivered or where a service is performed, businesses operating near the St. Gabriel boundary should confirm which jurisdiction applies to each sale. The parish tax department publishes a full rate table by community on its website.

Registering Your Business

Any business selling taxable goods or services in Iberville Parish, or collecting hotel taxes, must register with the parish tax department before opening.³ You’ll first need a Louisiana sales tax account number from the Louisiana Department of Revenue, since the parish application asks for it.

The Sales and Use Tax Application, downloaded from the parish site or picked up at the Plaquemine office, asks for:

Legal business name, any DBA names, and the Louisiana sales tax account number.
Driver’s license number and Social Security Number for each owner, partner, or corporate officer.
The street address where taxable activity takes place and the date operations began.
Phone numbers and mailing addresses for responsible parties.

Filing and Paying

Returns are due on the first day of the month after the taxable period. A January return is due February 1, and becomes delinquent on the 21st, so you have through the 20th to file without penalty. Mailed returns must carry a postmark no later than the 20th.⁴

The parish accepts three filing methods:

Electronic filing at SalesTaxOnline.com, free of charge. Set up an account, enter bank routing and account information, and select “Setup Returns.”
Credit card payment at acipayonline.com or by phone at (800) 272-9829 using jurisdiction code 2808 (Visa, MasterCard, Discover, American Express). Phone payers still have to mail or fax a copy of the tax report to the department with the payment date noted.
Paper return mailed to the tax department office in Plaquemine.¹

Vendor Compensation

Effective July 1, 2025, Iberville Parish reinstated vendor compensation at 1.5% of the tax collected, authorized under Act 327 of the 2025 Louisiana legislative session. It’s a small commission for filing on time, applied automatically when the return is timely. Filing late forfeits it for that period.

Penalties and Interest for Late Filing

Miss the 20th and the penalty starts at 5% of the tax owed, adding another 5% for each additional 30 days, capped at 25% of the total tax due.⁴⁵

Interest accrues separately from the penalty. Louisiana sets it at three points above the judicial interest rate, capped at 1.25% per month; for 2025 the annual rate was 11.25%.⁶ Interest runs from the statutory payment date until the balance is paid. Persistent nonfiling can lead to license suspension or legal action by the parish tax collector.

Use Tax on Untaxed Purchases

Iberville Parish’s use tax matches its sales tax rate and applies when you buy taxable goods or services and the seller didn’t collect the parish tax. The typical example is an online purchase from an out-of-state retailer that charges only state tax or no tax at all. You still owe the parish piece on that purchase.

Businesses report use tax on the same monthly Sales and Use Tax Report, on a dedicated line, with the same deadlines and penalties.⁴ This is the item that catches businesses off guard during audits, because no vendor sent an invoice with tax on it. A running log of untaxed purchases throughout the month turns filing into a lookup rather than a scramble.

Exemptions and Resale Certificates

Not every transaction triggers a local tax charge. The Uniform Local Sales Tax Code sets out the framework for exemptions parishes may adopt; whether a specific exemption applies locally depends on whether the parish governing authority opted in by ordinance.

Agricultural inputs, machinery, and equipment used directly in farming are exempt from Louisiana sales tax, including the first $150,000 of the purchase price of qualifying farm equipment.⁷ Certain manufacturers with specific industry codes may qualify for exemptions on tangible personal property consumed in manufacturing and on repairs to manufacturing machinery, but only where the local jurisdiction has adopted those exemptions by ordinance.⁸ Government agencies and some nonprofits may also qualify depending on the purchase.

Keep valid exemption certificates on file for every exempt sale. During an audit, the seller bears the burden of proving a sale was legitimately exempt, and missing paperwork means back taxes and interest assessed against the seller.

Resale Certificates

Wholesalers and retailers buying inventory for resale don’t owe sales tax on those purchases, but they need a Louisiana Resale Certificate to prove it. The certificate is obtained through LaTAP, the state’s online tax portal, and is valid for one year from the approval date. It has to be renewed annually.⁹

The application asks for your Louisiana Department of Revenue account numbers for all locations, physical and mailing addresses, your current NAICS code, and resale inventory purchase amounts for the last two years. Sellers accepting a resale certificate should validate it through the department’s online tool, which cross-checks the purchaser’s account number and business name. Newly registered businesses may not appear in the validation system for about a week after registration.

Out-of-State and Marketplace Sellers

Selling into Louisiana from out of state carries the same local tax obligations once you cross an economic nexus threshold: gross revenue over $100,000 from Louisiana deliveries, or 200 or more separate Louisiana-delivery transactions, in the current or previous calendar year.¹⁰

Remote sellers don’t register with the Iberville Parish office. They register and file through the Louisiana Sales and Use Tax Commission for Remote Sellers, which acts as a single point of contact and distributes collected tax to the correct parishes by delivery address.¹¹

Marketplace facilitators like Amazon or Etsy that exceed $100,000 in gross Louisiana sales in the current or previous calendar year must collect and remit state and local tax on all taxable sales delivered into Louisiana, including third-party sales, and are treated as the dealer for those transactions. Third-party sellers whose sales go entirely through a qualifying marketplace can exclude those facilitated sales when checking whether they independently hit the nexus threshold.¹²

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Iberville Parish Government. Sales and Use Tax
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Louisiana Department of Revenue. General Sales and Use Tax
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Iberville Parish Government. Start A Business
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Iberville Parish Sales Tax Department. Iberville Parish Sales and Use Tax Report
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Louisiana State Legislature. Louisiana Revised Statutes 47-1602 – Penalty for Failure to Make Timely Return
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Louisiana State Legislature. Louisiana Revised Statutes 47-1601
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Louisiana State Legislature. Louisiana Revised Statutes 47-305.3
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Louisiana State Legislature. Louisiana Revised Statutes 47-305.5
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Louisiana Department of Revenue. Resale Certificate
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Louisiana Sales and Use Tax Commission for Remote Sellers. Frequently Asked Questions
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Louisiana Sales and Use Tax Commission for Remote Sellers. Louisiana Sales and Use Tax Commission for Remote Sellers
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Louisiana State Legislature. Marketplace Facilitators – Collection and Remittance of State and Local Sales and Use Tax