The Louisiana sales tax rate is 5% at the state level as of January 1, 2025, set by Act 11 of the 2024 Third Extraordinary Session.1Louisiana Sales and Use Tax Commission for Remote Sellers. Announcements That is only the state’s share. Parishes, municipalities, school boards, and special districts add their own sales tax on top, and in some parts of the state the combined rate climbs above 11%. What you actually pay at the register depends on where you are and what you are buying.
What Makes Up the 5% State Rate
The 5% is built from several separate levies in Title 47 of the Louisiana Revised Statutes. The primary levy under RS 47:302 taxes retail sales of tangible personal property, digital products, leases and rentals, and a specific set of services.2Justia Law. Louisiana Revised Statutes Title 47 RS 47-302 – Imposition of Tax Additional levies under RS 47:321 and RS 47:331 layer onto that base.
Part of the current rate is temporary. A 0.55% surcharge added by RS 47:321.1 took effect January 1, 2025, and is scheduled to expire on December 31, 2029.3Louisiana State Legislature. Louisiana Code RS 47-321.1 When it sunsets, the state rate falls to 4.45% unless the legislature extends or replaces it. Louisiana has a history of renewing temporary sales tax provisions before they expire, so plan around the scheduled date but do not count on it holding.
Local Parish and Municipal Taxes on Top
Louisiana gives broad taxing power to local governments. Parishes, municipalities, school boards, law enforcement districts, and other special districts can each impose their own sales tax, each set through voter-approved propositions.4Louisiana State Legislature. Louisiana Code RS 47-338.1 – Tax Authorized, Rate, Sales Tax Districts, Certain Municipalities Local levies can add anywhere from zero to roughly 7% on top of the state’s 5%, which is how combined rates in some areas exceed 11%.
A single purchase can involve payments to three or four different taxing authorities at once. You usually see one combined rate on the receipt, but the revenue is split among the state and every local entity that taxes the transaction. The Louisiana Uniform Local Sales Tax Board works toward consistency across jurisdictions, but meaningful differences remain in what each locality taxes and exempts.5Louisiana Uniform Local Sales Tax Board. Louisiana Uniform Local Sales Tax Board An item that is exempt from the state’s 5% can still be taxable locally, so the two layers need to be checked separately.
What the Rate Applies To
The Louisiana Department of Revenue groups taxable transactions into three broad categories: tangible personal property sold at retail, a specific list of services, and digital products.6Louisiana Department of Revenue. General Sales and Use Tax
Goods, Leases, and Rentals
Any physical item sold at retail in Louisiana is taxable, along with items bought elsewhere and used, consumed, or stored in the state. Leasing or renting tangible property triggers the same tax obligation as buying it, calculated on the lease or rental payments rather than the full value of the item.2Justia Law. Louisiana Revised Statutes Title 47 RS 47-302 – Imposition of Tax
A Short List of Taxable Services
Louisiana does not tax most services. The taxable list includes hotel and lodging accommodations, printing and copying, repairs and maintenance of tangible personal property, and telecommunications.6Louisiana Department of Revenue. General Sales and Use Tax If a service is not on the statutory list, it is generally outside the state sales tax, though local jurisdictions sometimes tax services the state does not.
Digital Products
Starting January 1, 2025, Louisiana expanded its sales tax base to include digital products. Act 10 of the 2024 Third Extraordinary Session added the category, so both state and local tax now apply to downloaded music, e-books, streaming video, digital software, and similar items.7Louisiana Department of Revenue. Are Digital Products Subject to Sales and Use Tax The statutory language in RS 47:302 now references digital products alongside tangible personal property.2Justia Law. Louisiana Revised Statutes Title 47 RS 47-302 – Imposition of Tax
Shipping and Delivery
Shipping charges a seller bills you for are part of the sales price and are taxed at the same combined state and local rate as the goods. If you separately hire a third-party carrier to deliver your purchase, those charges are not taxable. The same applies when a seller pays a third-party carrier directly, unless the seller passes that cost on to you as part of the invoice.8Louisiana Department of Revenue. Are Shipping, Delivery, and Freight Charges Taxable For leases and rentals, separately stated transportation charges are not part of the gross proceeds and are not taxed.
Where the State Rate Does Not Apply
Several categories of purchases are exempt from the state’s 5%. Local tax may still apply, so an exemption at one layer does not automatically mean a tax-free purchase.
Groceries
Food purchased for preparation and consumption at home is exempt from the state sales tax, covering bakery products, dairy, fresh fruits and vegetables, and packaged foods you would cook yourself.9Louisiana State Legislature. Louisiana Code RS 47-305 – Exemptions From the Tax Prepared food sold by restaurants, drive-ins, snack bars, and similar establishments is fully taxable.10Louisiana Department of Revenue. Is There Sales Tax on Food Grocery delis and hot food bars often fall on the taxable side.
Prescription Drugs and Insulin
Drugs prescribed by a physician, dentist, or other provider with prescriptive authority are exempt from state sales tax under the Louisiana Constitution. Insulin, prescription or over-the-counter, is also exempt from the state-level tax.11FindLaw. Louisiana Revised Statutes Title 47 Section 305.2 The insulin exemption explicitly applies only to state tax and does not override sales tax imposed by school boards, municipalities, or other local authorities, so depending on where you buy it you may still owe local tax.
Sales Tax Holidays
Louisiana periodically suspends the state sales tax on specific categories of purchases during designated weekends. The Second Amendment Weekend suspends state sales tax on firearms and hunting supplies for a short window each year.12Louisiana Department of Revenue. Louisiana Second Amendment Weekend Sales Tax Holiday The legislature has also historically authorized back-to-school and hurricane preparedness holidays. Dates and eligible items change year to year, so check the Department of Revenue site before assuming a holiday is in effect.
When You Owe Louisiana Tax on Out-of-State Purchases
If you buy something taxable online or from an out-of-state retailer and the seller does not charge Louisiana sales tax, you owe consumer use tax directly to the Louisiana Department of Revenue. The use tax rate matches the combined state and local rate for your delivery address, and the obligation applies any time you receive taxable goods or services at a Louisiana address without having paid the full tax.13Louisiana Department of Revenue. What Is Louisiana Consumer Use Tax
Most sizable online sellers now collect at checkout. Out-of-state sellers who exceed $100,000 in gross revenue from Louisiana sales, or complete 200 or more separate transactions delivered into the state during a calendar year, must register, collect, and remit Louisiana sales tax.14Louisiana Sales and Use Tax Commission for Remote Sellers. Frequently Asked Questions – Louisiana Sales and Use Tax on Remote Sales Marketplace facilitators like Amazon and eBay are treated as the dealer responsible for collecting and remitting tax on sales made through their platforms under RS 47:340.1.15Louisiana Sales and Use Tax Commission for Remote Sellers. RSIB 23-001 Marketplace Facilitators and Louisiana Merchants For anything that still slips through untaxed, the use tax obligation sits with you.