The combined sales tax rate in St. Bernard Parish is 10 percent as of January 1, 2025: a 5 percent state rate and a 5 percent local rate.1Louisiana Association of Tax Administrators. St. Bernard Parish That rate applies to retail purchases of goods, many services, and (starting in 2025) digital products like streaming subscriptions and downloaded software. The local share funds parish government, schools, law enforcement, and infrastructure including levees and drainage.
What Makes Up the 10 Percent
Louisiana’s state sales tax rate rose from 4.45 percent to 5 percent on January 1, 2025, following Act 11 of the 2024 Third Extraordinary Session. That change pushed the combined state-and-local rate in St. Bernard Parish to 10 percent.2Louisiana Sales and Use Tax Commission. Announcements
The 5 percent local portion is divided among several parish taxing bodies. One percent is shared equally between the Parish Government and the St. Bernard Parish School Board under Louisiana Revised Statute 47:338.176.3Louisiana State Legislature. Louisiana Revised Statutes 47:338.176 Another 1 percent funds parish operations including levee construction and drainage.4Justia. Louisiana Revised Statutes 47:338.98 The remaining local levies pay for other parish services, including law enforcement. All of it is administered under the Uniform Local Sales Tax Code starting at RS 47:337.1.5Louisiana State Legislature. Louisiana Revised Statutes 47:337.1
What’s Taxed and What Isn’t
Goods and Services
Sales tax applies to the retail sale, lease, or rental of tangible personal property within the parish. Louisiana defines that broadly as personal property that can be “seen, weighed, measured, felt or touched, or is in any other manner perceptible to the senses.”6Louisiana State Legislature. Louisiana Revised Statutes 47:301 – Definitions In practice: clothing, electronics, furniture, building materials, and nearly every physical item sold at retail. Taxable services include hotel and motel rentals, telecommunications, and the printing or imprinting of tangible property.
Digital Products (New in 2025)
Starting January 1, 2025, Louisiana extended both state and local sales tax to digital products and services. Taxable digital items now include:
- Audio and video streaming subscriptions
- Digital books, music, games, and applications
- Downloaded software and cloud-based software accessed as a service (SaaS)
- Paid access to databases, digital periodicals, and similar content
The tax applies whether you get permanent access or a recurring subscription.7Louisiana Department of Revenue. Digital Products Guidance
Exemptions
Food purchased for home preparation is generally exempt from sales tax. The Louisiana Department of Revenue provides Form R-1006-L for retailers to document qualifying food sales. Prepared meals at restaurants and takeout counters don’t qualify.
Prescription drugs are exempt from the state portion under the Louisiana Constitution. The local exemption is not automatic; local taxing authorities may exempt prescriptions by ordinance but are not required to. Cancer drugs administered in a medical facility and prescriptions purchased under Medicare or Medicaid receive both state and local exemptions regardless.8Louisiana Legislative Auditor. Sales and Use Tax Exemptions for Prescription Drugs Feminine hygiene products and diapers became fully exempt from both state and local tax beginning in 2025.2Louisiana Sales and Use Tax Commission. Announcements
Buying From Out-of-State Sellers
Large online marketplaces generally collect Louisiana tax at checkout. Any remote seller or marketplace facilitator with gross revenue from sales delivered into the state over $100,000 in the current or prior calendar year must register and collect both state and local tax.9Louisiana State Legislature. Marketplace Facilitators – Collection and Remittance of State and Local Sales and Use Tax For platforms like Amazon, eBay, and Etsy, the facilitator itself becomes the “dealer” responsible for the tax on every sale it facilitates, even if the individual seller is already registered as a Louisiana dealer. Once a facilitator crosses the threshold, it must apply to the Louisiana Sales and Use Tax Commission for Remote Sellers within 30 calendar days and begin collecting no later than 60 days after.
When you buy from a smaller out-of-state retailer that doesn’t collect Louisiana tax, you owe use tax on the purchase at the same rate as sales tax. It applies to the same categories: electronics, clothing, furniture, appliances, sporting goods, and similar tangible personal property.10Louisiana Department of Revenue. Consumer Use Tax Individuals can report use tax in two ways: include it on your Louisiana Individual Income Tax Return (Form IT-540), or file Form R-1035 monthly with payment due by the 20th of the month after the purchase. Businesses cannot use Form R-1035 and must report use tax on their regular dealer sales tax returns.11Louisiana Department of Revenue. Louisiana Consumer Use Tax Return
Registering as a Business
Any business making taxable sales in St. Bernard Parish must register as a dealer and collect sales tax. The St. Bernard Parish Sheriff’s Office is the official local tax collector and offers a sales tax application through its online portal.12St. Bernard Parish Sheriff’s Office. St. Bernard Parish Sheriff’s Office
To register, you’ll need a Federal Employer Identification Number (FEIN) and your North American Industry Classification System (NAICS) code, which categorizes your business type. Your NAICS code appears on your federal corporate tax return or your Louisiana Workforce Commission account.13Louisiana Department of Revenue. General Instructions Sales Tax Return You’ll also provide your legal business name, physical and mailing addresses, and the date you began or will begin making taxable sales.
If you buy inventory to resell, those purchases are not subject to sales tax, but you need a valid resale certificate to prove it. Apply for and renew certificates through the Louisiana Taxpayer Access Point (LaTAP). Each certificate is valid for one year from approval and must be renewed annually.14Louisiana Department of Revenue. Resale Certificate
Filing Deadlines, Discounts, and Penalties
Local sales tax returns are due monthly, with each return and payment due by the 20th of the month after the reporting period. January’s tax, for example, is due by February 20. You can file electronically through Parish E-File, which handles both state and local returns from a single portal.15Parish E-File. Parish E-File
File on time and pay in full, and you can deduct vendor compensation of 0.84 percent of the local tax due, capped at $750 per calendar month across all business locations in the parish. Miss the deadline and you forfeit the discount.16Louisiana State Legislature. Louisiana Revised Statutes 47:337.18 A parallel vendor compensation applies to the state portion at the same 0.84 percent rate with a $750 monthly cap.17Louisiana Department of Revenue. Changes to State Sales Tax Deduction for Vendors Compensation
Penalties for late returns add up quickly. Failure to file on time triggers a penalty of 5 percent of the total tax due for the first 30 days, with another 5 percent for each additional 30-day period, capped at 25 percent. Filing on time but underpaying triggers a separate 5-percent-per-30-days penalty on the unpaid balance, also capped at 25 percent. The two penalties don’t stack for the same 30-day period.18Justia. Louisiana Revised Statutes 47:1602 – Penalty for Failure To Make Timely Return Interest accrues on top of penalties for any outstanding balance.