Louisiana Sales & Use Tax

Louisiana levies a 4.45% state sales tax on the retail sale, lease or rental of most goods and some services. Local jurisdictions impose additional sales taxes up to 7%. The current range of total sales tax rates within the state of Louisiana is between 4.45% and 11.45%.

Use tax is also collected on the consumption, use, or storage of goods in Louisiana if sales tax was not paid on the purchase of the goods. The use tax rate of 8%, which includes 4% to be distributed by the Department of Revenue to local governments. The use tax rate is 8% regardless of whether the actual combined state and local rate in your area is equal to, higher than, or lower than 8%. The use tax is paid in lieu of the actual local rate in effect. Returns are to be filed on or before the 20th day of the month following the month in which the purchases were made. 

Louisiana provides exemption opportunities for the following industries: 

  • Manufacturing
  • Pharmaceutical/Biotech

Statute for Refunds: 36 Months

Utility Exemption: Yes, reduced rate (2%) for water, electricity, natural gas and other energy sources until 2025; Study is required.

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