Sales tax registration and filing for sellers in Baton Rouge, LA
Quick answer
Sellers with nexus in Louisiana register with the Louisiana Department of Revenue and collect 10% on taxable sales delivered into Baton Rouge, allocated as 5% state + 5% county. Louisiana contains self-administering local jurisdictions, so you may also need a separate local license and a second return.
Registration and filing steps
The sequence that keeps a new seller compliant from day one.
01Confirm you have nexus
Physical nexus comes from an office, employee, contractor, warehouse or inventory in the state — including inventory held in a marketplace fulfillment center. Economic nexus comes from crossing the state's remote-seller threshold in sales or transactions over a rolling period. If neither applies, you do not register.
02Register for a permit before collecting
Registration goes to the state revenue agency, not the city, in every state on this site except home-rule jurisdictions that administer their own tax. Have your EIN, formation documents, NAICS code and estimated monthly taxable sales ready.
03Determine sourcing: origin or destination
Most states source interstate sales to the delivery address (destination sourcing), so a remote seller applies the buyer's combined local rate. A handful of states source intrastate sales to the seller's location. This choice is what makes the county and district layers matter.
04Collect the combined rate and keep the split
Registers should record the state, county, city and district portions separately. Returns ask you to allocate collections by jurisdiction, and reconstructing that split after the fact from a single combined figure is the most common source of filing errors.
05File on the assigned schedule, even at zero
Filing frequency is assigned at registration and revised as volume changes. Zero-activity periods still require a return in nearly every state; skipping them triggers penalties and can lead to permit revocation.
This is general information, not tax advice
Nexus thresholds, filing frequencies and taxability rules change often and depend on facts specific to your business. Confirm every step with the Louisiana Department of Revenue or a licensed tax professional before you register or file.