The Louisiana sales tax rate is 5% at the state level, but almost no one pays only that. Parishes, cities, school boards, and other local authorities add their own taxes on top, and the combined rate averages roughly 10% across the state. Where you make the purchase decides how much you actually pay.
The 5% State Rate
Louisiana’s state sales tax rate has been 5% since January 1, 2025, when the legislature raised it from 4.45% as part of a broader tax restructuring.1Louisiana Department of Revenue. General Sales and Use Tax The tax is imposed under La. R.S. 47:302 on retail sales, leases, and certain services, with an additional component under the same statute bringing the total state charge to 5%.2Justia Law. Louisiana Revised Statutes Title 47 RS 47-302 – Imposition of Tax
The 5% applies uniformly in all 64 parishes. A shopper in a small northern town pays the same state portion as a shopper in New Orleans, and the state amount appears on your receipt as a separate line from any local charge.
Parish and Local Add-Ons
Local governments have wide latitude to layer their own sales taxes on top of the state rate. Parishes, municipalities, school boards, and law enforcement districts can each propose their own levies, typically approved by voters through local elections tied to specific funding measures. A school board might add a fraction of a percent for facilities; a sheriff’s office adds its own share for patrols. These stack, and Louisiana sets no statutory ceiling on how high the combined local rate can climb.
The result is real variation between one parish and the next. Some local rates run above the 5% state portion on their own, and once the two are combined, Louisiana’s average total lands near 10%, among the highest in the country. Crossing a parish line can genuinely change what you pay for the same item.
Local taxes are collected by parish-level offices rather than a central state agency, so businesses register separately in each parish where they operate, and revenue stays in that community. The Uniform Local Sales Tax Code brings some consistency to how those local taxes are reported and audited.3Louisiana State Legislature. Louisiana Code RS 47-337.1 – Short Title
What Is Exempt From the State Rate
Some categories of essential purchases are not subject to the 5% state tax:
- Groceries purchased for home consumption
- Prescription drugs prescribed by a licensed provider
- Residential utilities, including electricity, natural gas, and water used in a home
The 2024 constitutional amendment that raised the state rate to 5% specifically preserved these exemptions.4Louisiana Department of Revenue. How Does the Amendment Affect Sales Taxes Charged on Groceries, Utilities, and Prescription Drugs One important caveat: local parishes can still tax items the state exempts. Groceries that escape the state 5% may still carry a parish charge depending on where you shop.
How Your Location Sets the Rate
Louisiana uses destination-based sourcing. The tax rate on a sale is determined by where the buyer receives the item, not where the seller is located. Order furniture from a store in Baton Rouge and have it shipped to Lafayette, and the Lafayette rate applies. For in-store purchases you walk out with, the store’s address sets the rate. For services, the rate generally follows where the service is performed or where the customer receives the benefit.
Zip codes are a poor guide to the rate. A single five-digit zip code in Louisiana can cross multiple parishes and taxing jurisdictions, each with different local rates. Businesses that rely on zip codes alone risk collecting the wrong amount, which is why most sellers use geospatial software or the jurisdictional codes published by the Louisiana Sales and Use Tax Commission to nail down the correct rate for each delivery address.
The 9% Use Tax on Out-of-State Purchases
Buying something online or from an out-of-state retailer that doesn’t charge Louisiana tax does not get you out of paying. You owe consumer use tax on the purchase. For purchases made on or after January 1, 2025, the consumer use tax rate is a flat 9%: 5% for the state and 4% for local jurisdictions. That 9% applies regardless of whether your parish’s actual combined rate is higher or lower.5Louisiana Department of Revenue. Louisiana Consumer Use Tax Return, Form R-1035
You can report and pay use tax on your Louisiana individual income tax return (Form IT-540) or separately on Form R-1035. The deadline matches your income tax filing date for the year of the purchase. The same exemptions apply, so groceries for home consumption and prescription drugs are not subject to use tax either.
Businesses do not use the consumer use tax return. They report use tax through their regular dealer sales tax filings.
Where the Rate Fits for Businesses
A business collecting sales tax in Louisiana registers with the Department of Revenue through the Louisiana Taxpayer Access Point (LaTAP) and separately with each parish where it operates.6Louisiana Department of Revenue. Business Registration State sales tax returns are due on the 20th of the month following the reporting period, and most businesses file monthly.7Legal Information Institute. Louisiana Administrative Code Title 61 I-4351 – Returns and Payment of Tax Out-of-state sellers cross into Louisiana collection duty once they exceed $100,000 in gross revenue from sales delivered into the state during the current or previous calendar year, and they collect state and local tax based on the actual rates for each buyer’s delivery address rather than a single flat combined rate.8Louisiana Sales and Use Tax Commission for Remote Sellers. Frequently Asked Questions
For a consumer, the practical takeaway stays simple: expect 5% at the state level, expect the parish to add several more percentage points, and expect the combined total to hover around 10% in most of the state. Check the receipt to see the split. If you bought something from out of state without paying tax, the 9% flat use tax comes due when you file your Louisiana income taxes.