Threshold rules for this state are being re-verified
At least one detail on this page could only be confirmed from a secondary source, or an official source was silent (for example, whether marketplace sales count toward your own threshold is not stated in the official sources we reviewed). Check the official source before you rely on it.
Louisiana Sales Tax Nexus: Economic Nexus Threshold (2026)
Louisiana's economic nexus threshold for remote sellers is $100,000 in sales, measured over the previous or current calendar year. The official guidance we reviewed does not say whether marketplace sales count toward Louisiana's threshold. Inventory or another physical presence in Louisiana generally creates nexus regardless of sales. The state rate is 5%, plus local taxes.
Louisiana sales tax nexus: key facts
| Sales threshold | $100,000 |
|---|---|
| Transaction threshold | None |
| Test | Sales only |
| What counts | Gross revenue from sales of tangible personal property, products transferred electronically, or services delivered into Louisiana. |
| Measurement period | Previous or current calendar year |
| Marketplace sales count toward your threshold? | Unclear (not stated in official sources reviewed) |
| Marketplace facilitator law | Yes: marketplaces generally collect on the sales they facilitate |
| State rate | 5% |
| Local sales taxes | Yes, in addition to the state rate |
| Current threshold effective | August 1, 2023 |
| Recent change | Yes, see the note below |
| Registration | Official registration page |
| Last researched | September 23, 2026 |
The state rate is the statewide state-level rate only. Local and district rates are extra where they apply.
Recent change
State sales tax rate increased from 4.45% to 5% beginning 1/1/2025 (Act 11 of the 2024 Third Extraordinary Session; Remote Sellers Commission announcement). The 200-transaction test was repealed effective 8/1/2023 per the SST Governing Board table and Sales Tax Institute; the Commission's FAQ (archived Sept 2025) still quotes the older '$100,000 or 200 transactions' wording.
Quick check: do you have nexus in Louisiana?
Enter your Louisiana sales to see whether you may have nexus.
Selling into several states? Use the full Sales Tax Nexus Checker. Your figures stay in your browser.
What to do after crossing the Louisiana threshold
When it starts:
- Historical timing (Commission, 2020): register within 30 days of reaching the threshold and begin collecting within 60 days.
- Confirm the numbers. Check your Louisiana sales against the measure and period in the key facts above.
- Register before you collect. Use Louisiana's official registration page. Collecting a state's tax without a registration is generally not allowed.
- Collect and file. Charge Louisiana sales tax (plus any local taxes that apply at the delivery address) on taxable sales from the start date, and file returns on the schedule the state assigns. Marketplaces generally collect on the sales they facilitate, so you usually collect on your direct sales.
- Look back. If you crossed the threshold in an earlier period and did not register, get advice on those periods. Many states have voluntary disclosure programs that may limit penalties.
Physical presence and inventory in Louisiana
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold. Sellers with Louisiana physical presence register with the Louisiana Department of Revenue and the parish local collectors rather than the Remote Sellers Commission.
Marketplace sellers in Louisiana
Do marketplace sales count toward your own threshold? Unclear (not stated in official sources reviewed).
Not confirmed officially. Sales Tax Institute lists Louisiana as including marketplace sales. Marketplace facilitators register and collect through the Louisiana Sales and Use Tax Commission for Remote Sellers.
Other things to know about Louisiana
- The Louisiana Sales and Use Tax Commission for Remote Sellers is the sole entity that collects state and local (parish) sales/use tax from remote sellers, using one return at actual state and local rates.
- State rate is 5% from 1/1/2025; Louisiana also has many parish/local taxes with differing bases.
- Non-threshold 'direct marketers' may voluntarily collect a flat 8.45% (La. R.S. 47:302(K)) per the Commission FAQ.
Frequently asked questions
What is the Louisiana economic nexus threshold?
$100,000 in sales, measured over the previous or current calendar year. What counts: Gross revenue from sales of tangible personal property, products transferred electronically, or services delivered into Louisiana.
Do marketplace sales count toward the Louisiana threshold?
Unclear (not stated in official sources reviewed). Not confirmed officially. Sales Tax Institute lists Louisiana as including marketplace sales. Marketplace facilitators register and collect through the Louisiana Sales and Use Tax Commission for Remote Sellers.
Does FBA or 3PL inventory in Louisiana create nexus?
Inventory or other property in the state (including Amazon FBA or 3PL warehouse inventory), employees, or an office generally creates physical-presence nexus regardless of the economic threshold. Sellers with Louisiana physical presence register with the Louisiana Department of Revenue and the parish local collectors rather than the Remote Sellers Commission.
When do I have to start collecting Louisiana sales tax?
Historical timing (Commission, 2020): register within 30 days of reaching the threshold and begin collecting within 60 days.
Registration: official registration page.
Does Louisiana have a transaction-count test?
No. Louisiana uses only the dollar threshold. The 200-transaction test was repealed effective 8/1/2023 per the SST Governing Board table and Sales Tax Institute; the Commission's FAQ (archived Sept 2025) still quotes the older '$100,000 or 200 transactions' wording.
Crossed the Louisiana threshold, or not sure? A professional can confirm it and handle registration.
Nexus Study + Registration + Cleanup
Fixed price, quoted before any work starts
- State-by-state review of your sales and inventory locations
- Registration in states where you have nexus
- Plan for any past-due periods (including voluntary disclosure where appropriate)
- Ongoing sales tax filing option
Disclaimer: This page provides general information for educational purposes and is not tax, legal or accounting advice. State rules change, and whether you have nexus can depend on facts not covered here. Confirm with Louisiana's official guidance or a qualified professional before acting. RAHA Financials is not affiliated with any state tax agency.
Sources
- Primary official source: https://remotesellers.louisiana.gov/FAQ
- remotesellers.louisiana.gov: https://remotesellers.louisiana.gov/Announcement
- streamlinedsalestax.org: https://www.streamlinedsalestax.org/for-businesses/remote-seller-faqs/remote-seller-state-guidance
- salestaxinstitute.com: https://www.salestaxinstitute.com/resources/economic-nexus-state-guide
