Louisiana

Sales Tax Rules

State Rate

11.45%

Max Combined

Taxable

SaaS

$100k

Nexus Threshold

Full Tax Details

State Sales Tax Rate5%

Max Combined Rate11.45%

Economic Nexus (Sales)$100,000

Economic Nexus (Transactions)N/A

SaaS TaxableYes

Digital Goods TaxableYes

Groceries ExemptYes

Clothing ExemptNo

Filing FrequencyMonthly or Quarterly

Online FilingAvailable

SaaS Tax Details

Taxable as 'prewritten computer software access services' per 2025/2026 legislation.

Grocery Details

Food for home consumption is exempt from the 5% state tax.

Official Source

Louisiana Department of Revenue

Last verified: 2026-03-26 · Always confirm current rates with your tax advisor before filing.