Louisiana Sales Tax Guide for E-commerce Sellers

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. MKT: Marketplace sales excluded — Remote Sellers Commission FAQ: only DIRECT sales count toward the seller threshold. 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 — check my nexus free →

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, Etsy, TikTok Shop) collect and remit Louisiana tax on your marketplace sales. How Louisiana treats them:

Who collects?Facilitatoron marketplace orders; you collect on direct Shopify store orders (not TikTok / Facebook & Instagram orders routed through Shopify), WooCommerce, or 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 collectdirect Shopify store orders, WooCommerce, your own site, invoices — you collect and remit on your return.

Marketplace treatment changes state by state and year by year — SalesTax50 separates marketplace and direct sales automatically, but confirm with Louisiana Sales and Use Tax Commission for Remote Sellers when in doubt.

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.

What about WooCommerce and Etsy?

Same split: Etsy collects as a marketplace facilitator; WooCommerce is your own store, so you collect on WooCommerce orders. Connect both and SalesTax50 keeps the marketplace and direct streams separate on your LA Remote Sellers Commission return.

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 setting up your existing Louisiana permit is included at no extra charge.

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.

This guide is general information for e-commerce sellers, not tax advice. Rates, thresholds and due dates change — confirm with Louisiana Sales and Use Tax Commission for Remote Sellers before relying on them.

Let AutoFile handle your Louisiana returns

Prepared and checked for you — you approve before anything is filed.

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