Calculate the exact sales tax for any purchase in Louisiana. Get instant breakdowns of state, county, and city taxes. Updated with current 2026 rates.
LA Base State Rate: 4.45% (up to 11.45% combined)
Caddo
Total Amount
$109.20
$100.00 + $9.20 tax
Louisiana has a 4.45% state sales tax
Local taxes average over 5%
Combined rates among highest in US
Louisiana has a 4.45% state rate with local taxes averaging about 5%, for combined rates of 9-11%.
Louisiana imposes a 4.45% state sales tax on most retail transactions. Parishes (Louisiana's equivalent of counties) add substantial local taxes, averaging approximately 5.1%. Combined rates can reach 11.45%, giving Louisiana some of the highest total sales tax rates in the nation.
Louisiana's local tax system is notoriously complex. Each of the state's 64 parishes operates its own tax collection authority, and many have multiple overlapping tax jurisdictions including parish, city, school board, and special district levies.
| Area | State Rate | Local Rate | Combined Rate |
|---|---|---|---|
| New Orleans (Orleans Parish) | 4.45% | 5.0% | 9.45% |
| Baton Rouge (E. Baton Rouge) | 4.45% | 5.0% | 9.45% |
| Metairie (Jefferson Parish) | 4.45% | 4.75% | 9.2% |
| Shreveport (Caddo Parish) | 4.45% | 4.75% | 9.2% |
| Lafayette (Lafayette Parish) | 4.45% | 4.5% | 8.95% |
In 2024, Louisiana created the State and Local Streamlined Sales Tax Commission to simplify the previously fragmented local collection system. This commission is consolidating local tax administration to reduce the compliance burden on businesses.
Louisiana exempts groceries (food for home consumption) from the state sales tax. However, local parish taxes may still apply to groceries, so the total tax on food varies by location. Prescription drugs are fully exempt at both state and local levels.
| Category | Taxable? | Notes |
|---|---|---|
| Groceries | Exempt from state tax | Local parish taxes may still apply |
| Clothing | Yes | No clothing exemption |
| Prescription drugs | Exempt | Exempt at all levels |
| Over-the-counter medicine | Yes | Taxed at full rate |
| Residential utilities | Exempt | Residential electricity, gas, water exempt from state tax |
| Manufacturing machinery | Exempt | Equipment for manufacturing operations |
| Motor vehicles | Yes | Vehicle sales taxed; trade-in credit available |
Louisiana offers a permanent sales tax holiday on the first Friday and Saturday of August each year, exempting certain school supplies and clothing from state sales tax. The state also provides a Second Amendment sales tax holiday exempting firearms and hunting supplies during a designated weekend.
Louisiana historically had one of the most complex sales tax filing systems in the country, requiring businesses to file separately with the state and with each parish collector. The creation of the State and Local Streamlined Sales Tax Commission is moving toward a single-point filing system. Currently, businesses register through the Louisiana Department of Revenue (LDR) for state taxes and separately with parish collectors for local taxes.
Louisiana adopted economic nexus effective July 1, 2020, requiring remote sellers with more than $100,000 in annual Louisiana sales or 200 transactions to collect and remit tax.
| Filing Detail | Requirement |
|---|---|
| Economic nexus threshold | $100,000 in sales or 200 transactions |
| Marketplace facilitator rule | Yes — effective July 1, 2020 |
| Filing frequency | Monthly (state); varies by parish (local) |
| State agency | Louisiana Department of Revenue + Parish Collectors |
| Late filing penalty | 5% per 30 days on unpaid tax (up to 25%) |
| Sourcing method | Destination-based |
Remote sellers can use the Louisiana Sales and Use Tax Commission for Remote Sellers to file a single return covering all parish obligations. This significantly simplifies compliance for out-of-state sellers compared to the traditional system of filing with each parish individually.
This calculator uses current sales tax rates based on official sources:
Official Louisiana tax authority
Tax rates are updated regularly but may change. Always verify current rates with local tax authorities for official transactions.