Do I have to charge sales tax for online sales in Louisiana?
Quick answer
Only after you cross economic nexus. Once you exceed $100,000 in sales into Louisiana over 12 months, you must register with the Louisiana Department of Revenue and charge the buyer's destination rate.
Remote sellers register with the Louisiana Sales and Use Tax Commission after $100,000 in sales.
Rule summary
How Louisiana treats each category.
| Economic nexus — sales threshold | $100,000 |
|---|---|
| Transaction-count threshold | None — sales volume only |
| Marketplace facilitator collection | Required — Amazon, Etsy and eBay collect on your behalf for their sales |
| Rate to charge | The buyer's destination rate (9.45%–10% in covered Louisiana metros) |
| Registration authority | Louisiana Department of Revenue |
Source: Louisiana Department of Revenue · rates as published for 2026
This page summarizes the general rule. Every state writes exceptions for specific products, and local jurisdictions can differ from the state treatment. Confirm your situation with the Louisiana Department of Revenue or a tax professional before relying on it for filing.
Combined rates in Louisiana
What a taxable purchase actually costs in Louisiana.
Frequently asked
Answers pulled from the same rule set.
- Do I have to charge sales tax for online sales in Louisiana?
- Only after you cross economic nexus. Once you exceed $100,000 in sales into Louisiana over 12 months, you must register with the Louisiana Department of Revenue and charge the buyer's destination rate.
- Do marketplace sales count toward the Louisiana threshold?
- Marketplaces collect and remit for their own sales, but most states still count those sales when measuring your $100,000 threshold. Check the Louisiana Department of Revenue guidance before excluding them.
- Which rate does an online seller charge in Louisiana?
- Louisiana sources remote sales to the delivery address, so you charge the buyer's combined state, county, city and district rate, not your own location's rate.
More Louisiana guides
Other Louisiana rules that change the total.