Louisiana Sales Tax Overview
Louisiana has a 4% state sales tax. Local jurisdictions may charge up to 7% extra. Total sales tax ranges from 4.45% to 11.45%. Some goods are tax exempt or have special rates in Louisiana.
- Goods Exempt from Sales Tax
- Groceries are exempt.
- Candy is taxed as a grocery.
- Restaurant meals are taxed.
- Shipping charges are exempt if optional and avoidable.
- Sales Tax Records and Due Dates
- Sales tax records should be kept for 3 years.
- Sales tax is due monthly, quarterly, or yearly based on gross sales.
- Special Rates for Categories
- Clothing: 4.45%
- Groceries: Exempt
- Types of Exemptions
- Professional services are generally exempt from sales tax in Louisiana.
Louisiana Sales Tax Exemption Process
- You can register online at the Louisiana Department of Revenue website, or by mail using Form R-16019.
- The application is Form R-1370, Purchase of Lease or Rental Vehicles Tax Exemption Application.
- Once granted, Louisiana resale certificates are valid for up to two years.
- Apply for federal tax exemption with the IRS to work with the Department of Revenue for Louisiana tax exemptions.