The Louisiana Legislature held a special session from November 6, 2024 – November 22, 2024. Multiple Acts impacting state and local sales tax collections and reporting were signed by the Governor on December 4, 2024 and will are effective for tax periods on or after January 1, 2025.
State Sales Tax Rate
Pursuant to Act 11 of the 2024 Third Extraordinary Session of the Legislation, beginning on January 1,
2025, the Louisiana state sales tax rate is 5%. Additional information can be found in the
Louisiana Revenue Information Bulletin 25-007.
Taxability of Digital Products and Services at State and Local Tax Rates
Act 10
of the 2024 Third Extraordinary Session provides for the taxability for state and local sales tax of
digital products and services, defines digital products and states the exemptions which apply.
Remote Sellers Vendors Compensation Repeal
Act 11
of the 2024 Third Extraordinary Session of the Louisiana Legislature repealed vendor’s compensation for
remote sellers through the repeal of Louisiana Revised Statute 47:340(G)(6)(d).
Tax Return Reporting Changes
Act 11
of the 2024 Third Extraordinary Session of the Louisiana Legislature requires all parishes to capture the
sales amounts for prescription drugs and manufacturing machinery and equipment on their return per new language in R.S.
47:305 (G) as a result the Louisiana Remote Sellers return will require this reporting for local sales of prescription
drugs and manufacturing machinery and equipment on its return.
Additional Changes Made to Exemptions and Exclusions
Act 11
of the 2024 Third Extraordinary Session of the Louisiana Legislature made multiple changes to exemptions and
exclusions throughout the bill. The Louisiana Remote Sellers Commission will be updating its return to reflect if an exemption
remains optional in a particular parish or is now fully exempt or fully taxable. Some of the changes include:
Act 16 of Louisiana’s 2020 Second Extraordinary Legislative Session enacted a Sales Tax Holiday to be held November 20 and 21, 2020. Sales of tangible personal property sold by dealers to customers during this time are to be reported on Schedule 2 using code 5088. Dealers filing sales tax returns are to report this on their November 2020 sales tax return. For more information regarding the Sales Tax Holiday, please visit the Louisiana Remote Sellers Commission website at https://remotesellers.louisiana.gov to review Remote Sellers Information Bulletin 20-004 on this topic.
ST. CHARLES PARISH SCHOOL BOARD APPROVES LOCAL SALES TAX HOLIDAY
Local Sales Taxes will be Suspended in Conjunction with State Sales Tax Holiday.
You may beginning filing returns with the Remote Sellers Commission beginning at 9:00 a.m. CDT, Monday, August 3, 2020.
Please use the Sales Tax Rate Lookup link on the Links page of this site. The link will take you the login page of the Louisiana Local Sales Tax Board Sales Tax. You will need to create a login to access the lookup tool. The lookup includes jurisdiction codes, domicile codes, tax rates and exemptions. Lookups can be done for a single address, bulk addresses or by coordinates.
Details for the bulk data upload can be found after logging into your Remote Sellers Commission account. Go to IMPORT RETURNS; and then click VIEW IMPORT INSTRUCTIONS. The format must be followed exactly for successful uploading. Do not include transactions or collections prior to July 1, 2020.
Beginning July 1, 2020 remote sellers who meet the threshold for economic nexus ($100,000 annual sales or 200 transactions annually delivered in Louisiana) have 30 days to apply for registration with the Louisiana Sales and Use Tax Commission for Remote Sellers. Within 60 days of reaching the economic threshold, remote sellers must begin collecting state and local sales and use tax based upon actual applicable bases and rates on sales for delivery into Louisiana.
