Louisiana Sales Tax Registration & Nexus Thresholds

The Short Answer

Louisiana triggers sales tax obligations at $100,000 in sales. Once you cross that threshold, you register with the Louisiana Sales and Use Tax Commission for Remote Sellers — not the state DOR directly — and file a single consolidated return. (Louisiana's local tax structure is unusually complex; for the parish-by-parish breakdown, see our Louisiana sales tax guide for remote sellers.)

Economic Nexus Threshold

• Dollar threshold: $100,000 in gross receipts from sales into Louisiana (current or prior calendar year)
• Transaction threshold: 200 or more separate transactions (confirm current rules)
• Effective date: July 1, 2020

Does Louisiana Count Marketplace Sales Toward Your Threshold?

Marketplace facilitators collect and remit Louisiana tax on their facilitated transactions. The threshold aggregation rules for marketplace sellers should be confirmed for your situation — Taxero handles this during onboarding.

What Registering Actually Commits You To

• Remote seller filing: Remote sellers file a SINGLE return through the Remote Sellers Commission covering state tax plus all parish-level taxes — a major simplification over registering parish-by-parish
• Groceries: Most unprepared food for home consumption has been historically exempt; verify current status, since parish-level treatment varies
• Clothing: Taxable
• SaaS and digital goods: Taxable under Louisiana's broad definition of taxable transactions

Local rates vary significantly by parish — see the deep-dive on Louisiana's parish system for how combined rates are actually calculated.

How to Register in Louisiana

Register with the Remote Sellers Commission — NOT the state DOR:

• Portal: remotesellers.louisiana.gov
• Cost: Free

Using the wrong portal is a common mistake — remote sellers must register with the Commission, not directly with the Louisiana DOR.

Filing Requirements

Monthly filing via the Remote Sellers Commission portal. Single consolidated return covers state + all parish taxes. Due 20th of the following month.

What Happens If You Don't Register

Late filing: 5% per month, maximum 25%. Interest applies.

How Taxero Handles Louisiana

Louisiana's centralized Remote Sellers Commission is actually one of the more seller-friendly systems once you're registered correctly. Taxero registers you with the Commission (not the wrong portal), applies current parish-level destination rates, and manages monthly consolidated filings.

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