Rate structure
Louisiana's state rate is 5%; the combined state + local rate ranges from 5–12.95%. Sourcing: Destination.
COMPONENTRATENOTES
State rate5%LA Remote Sellers Commission general statewide rate
Local taxes5–12.95%State 5% (since Jan 1, 2025; 4.45% before) + parish rates. Remote sellers register once with the Louisiana Sales and Use Tax Commission for Remote Sellers and file a single return that applies the actual state + parish rate for each delivery address (the old 8.45% simplified remote-seller rate ended in 2020).
ReturnLouisiana Remote Seller's Sales Tax ReturnLouisiana Remote Seller's Sales Tax Return (state 5% + per-domicile locals)
Economic nexus threshold
You must register and collect once your Louisiana sales reach $100,000, measured over the previous or current calendar year. There is no transaction-count threshold. 200-transaction test removed 2023-08-01; Remote Sellers Commission single return. Sales made through a marketplace facilitator do not count toward the remote seller's threshold — only your direct sales do.
Where you stand: SalesTax50 tests your imported sales against this exact rule and flags Louisiana as Approaching or Exceeded on your Nexus page —
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Filing frequency
LA Remote Sellers Commission assigns a filing frequency at registration based on expected tax liability and adjusts it over time. Frequencies used in Louisiana: Monthly.
Due dates
Returns are due on the 20th of the month following the period. When the due date falls on a weekend or holiday it moves to the next business day.
Late filing: 5% per 30 days up to 25%, plus interest.
Marketplace facilitator rules
Since July 2020, marketplace facilitators (Amazon, eBay, Walmart, TikTok Shop) collect and remit Louisiana tax on your marketplace sales. How Louisiana treats them:
Who collects?Facilitatoron marketplace orders; you collect on Shopify / your own site.
Count toward nexus?Noonly your direct sales are tested against the remote-seller threshold.
Do you still file?YesYes — a registered seller still files, even for periods where all sales were through marketplaces (a zero or marketplace-only return).
How reported?Not reportedNot on the remote seller return — facilitators file with the Commission.
Direct salesYou collectShopify, your own site, invoices — you collect and remit on your return.
Filing portal & AutoFile
Louisiana returns are filed through remotesellersfiling.louisiana.gov. Login verification: May require verification. SalesTax50 AutoFile prepares the Louisiana Remote Seller's Sales Tax Return from your imported sales — you review and approve every return before it is submitted.
FAQ
Do I need a Louisiana permit if I only sell on Amazon?
If you exceed the $100,000 threshold with your direct (non-marketplace) sales or have physical presence (including inventory in Louisiana warehouses), yes — you must register even though Amazon collects for you.
What if I sell on Shopify and TikTok Shop?
TikTok Shop collects as a marketplace facilitator; Shopify does not. You collect on Shopify orders and report both streams on your LA Remote Sellers Commission return — SalesTax50 separates them automatically.
Does SalesTax50 file Louisiana returns automatically?
Yes — AutoFile prepares your Louisiana Remote Seller's Sales Tax Return from imported sales; you approve every return before it is submitted, and a $99 one-time state setup configures your existing Louisiana permit.
Do I register with each parish?
No — remote sellers register once with the Remote Sellers Commission and file a single return that distributes to parishes.
Let AutoFile handle your Louisiana returns
Prepared and checked for you — you approve before anything is filed.
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