Free Louisiana Sales Tax Calculator

Louisiana Sales Tax Calculator

ZIP Code
Tax Region

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Example Calculation

To better understand how the Louisiana Sales Tax Calculator works, consider the following real-world scenarios:

Example 1: A $100 Purchase in New Orleans (ZIP Code 70112)

  • Location: New Orleans, Louisiana
  • ZIP Code: 70112
  • Effective Tax Rate: 9.45%
  • Calculation:
    • State Sales Tax (4.45%): $100 × 0.0445 = $4.45
    • Local Sales Tax (5.00%): $100 × 0.05 = $5.00
    • Total Sales Tax: $9.45
    • Final Purchase Price: $109.45

Result: A $100 purchase in New Orleans (ZIP 70112) will have a total sales tax of $9.45, making the final price $109.45.

Example 2: A $500 Purchase in Baton Rouge (ZIP Code 70801)

  • Location: Baton Rouge, Louisiana
  • ZIP Code: 70801
  • Effective Tax Rate: 8.95%
  • Calculation:
    • State Sales Tax (4.45%): $500 × 0.0445 = $22.25
    • Local Sales Tax (4.50%): $500 × 0.045 = $22.50
    • Total Sales Tax: $44.75
    • Final Purchase Price: $544.75

Result: A $500 purchase in Baton Rouge (ZIP 70801) will have a total sales tax of $44.75, making the final price $544.75.

How To Use The Louisiana Sales Tax Calculator

The Louisiana Sales Tax Calculator is designed to provide a fast and accurate way to determine the sales tax for any transaction within the state. Follow these steps to ensure you receive the correct tax breakdown:

Enter the Sale Amount

  • Locate the “Sale Amount ($)” field at the top of the calculator.
  • Input the total amount of your purchase before taxes.
  • Ensure that the amount entered is a numerical value (e.g., 100, 250.50, etc.).
  • This value represents the pre-tax price of your goods or services.

Choose a Tax Calculation Method

The calculator allows you to determine sales tax based on ZIP Code or Tax Region. You can select your preferred method using the tabbed options:

Option 1: ZIP Code Selection

  • Click on the ZIP Code tab (if not already selected).
  • Use the dropdown menu to choose the ZIP Code where the transaction occurs.
  • Each ZIP Code corresponds to a unique tax rate based on local jurisdiction.

Option 2: Tax Region Selection

  • Click on the Tax Region tab.
  • Select a tax region (parish or city) from the dropdown list.
  • The system will match your chosen region to the latest applicable tax rate.

(Optional) Include Special Tax Rates

  • Some regions in Louisiana apply special district taxes for local improvements or projects.
  • To include these additional taxes, check the “Include Special Rate” box.
  • If left unchecked, the calculation will only include state, county, and city taxes.

Click the "Calculate Sales Tax" Button

  • Once all selections are made, click the blue “Calculate Sales Tax” button.
  • The calculator will instantly process your request and display the detailed breakdown of tax amounts.

View Your Sales Tax Results

The results will display in a detailed tax breakdown format, including:

  • Effective Tax Rate (%) – The total applicable tax rate.
  • State Sales Tax ($) – The portion of tax attributed to Louisiana’s 4.45% state sales tax.
  • County Sales Tax ($) – The tax charged by the parish (county) where the sale occurs.
  • City Sales Tax ($) – If applicable, the tax imposed by the local city government.
  • Special Tax ($) – If enabled, additional local taxes applied to the sale.
  • Total Sales Tax ($) – The total tax amount to be paid on the purchase.
  • Total Amount ($) – The final purchase price, including both the sale amount and all applicable taxes.

General Sales & Use Tax in Louisiana

Who Must File?

The Louisiana state general sales tax applies to a variety of transactions and is payable by:

  • Users, consumers, lessees, and persons receiving taxable services.
  • Dealers who sell, lease, or furnish taxable goods and services must register for a sales tax certificate, collect sales tax, and file returns with the Louisiana Department of Revenue (LDR).

A business qualifies as a dealer if it meets any of the following criteria under R.S. 47:301(4):
Sells or leases tangible personal property in Louisiana.
Provides taxable services within the state.
Holds inventory for resale within Louisiana.
Operates a business location in the state.
Employs sales representatives (full-time, part-time, or independent agents) operating within Louisiana.
Maintains an inventory of tangible personal property for lease or rental.
Delivers goods using a vehicle owned or operated by the seller.

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Sales Tax Payment & Return Due Dates

Sales tax returns and tax payments must be filed on or before the 20th of the month following the close of the reporting period.

  • Monthly filers: Due by the 20th of the next month.
  • Quarterly filers: Due by the 20th of the month following the quarter’s end.

Why Regional Variations Matter

Sales tax rates can vary significantly between Arkansas’ urban centers and rural areas. Understanding these differences is crucial for both businesses and residents to ensure accurate tax compliance.

  • Urban Areas
    Cities like Fayetteville (ZIP 72701) or Fort Smith (ZIP 72901) often have higher combined rates due to city-specific taxes that fund local projects like road maintenance or public safety initiatives.

    • Example: Fayetteville’s combined rate is 10.75%, significantly higher than the state minimum.
  • Rural Areas
    In contrast, rural regions like Newton County (ZIP 72624) may only apply the state rate and a minimal county rate, resulting in a combined rate as low as 7.5%.

  • Tourism Hotspots
    Areas like Eureka Springs (ZIP 72631) may impose special rates to fund tourism-related infrastructure, leading to higher tax rates.

A blue Louisiana pelican

Louisiana Sales Tax Rates

Rate Type Rate (Until Dec 31, 2024) Rate (Starting Jan 1, 2025)
General Sales Tax 4.45% 5%*
Intrastate Telecommunications, Prepaid Phone Cards 3.45% 5%*
Interstate Telecommunications 2.45% 5%*
Business Utilities 2% 2%
Direct Marketers (R.S. 47:302(K)) 8.45% 9%*

*New Tax Rate Effective Until Dec 31, 2029.
Beginning January 1, 2025, additional state tax rates will apply to:

  • Telecommunications services
  • Cable television services
  • Direct-to-home satellite services
  • Video programming services
  • Satellite digital audio radio services

 

Each of these services will be taxed at an additional 5% rate.

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Basis of Louisiana Sales & Use Tax

Sales tax is calculated based on the sales price or cost price of goods and services

Taxable Transactions

Transaction Type Description
Retail Sales Tax is applied to the final sale of tangible personal property.
Use Tax Applies to goods used, stored, or consumed in Louisiana if sales tax was not collected.
Leases & Rentals Includes rental of tangible personal property.
Taxable Services Defined under **R.S. 47:301(14)** (see below).

Taxable Services in Louisiana

The Louisiana state general sales and use tax applies to the following services:

  • 🏨 Hotel Room Rentals
  • 🎟 Admission to Amusement & Entertainment Venues
  • 🚗 Parking & Storage Fees (Auto Hotels, Parking Lots, etc.)
  • 🖨 Printing & Overprinting Services
  • 🏬 Laundry, Cleaning, Pressing, & Dyeing Services
  • Cold Storage Services (and property preparation for storage)
  • 🔧 Repairs to Tangible Personal Property
  • 📞 Telecommunications Services

 

If a business engages in any of these activities, it is responsible for collecting and remitting Louisiana sales tax.

New Orleans Exhibition Hall Authority (NOEHA) Tax on Food & Beverage Sales

Who Must File?

Any food service establishment operating in Orleans Parish or at the New Orleans International Airport must file a tax return if they meet the following conditions:

  • They sell food and/or beverages in Orleans Parish or at the New Orleans Airport.
  • Their taxable food and beverage sales exceeded $200,000 in the preceding year.

 

A food service establishment includes any fixed or mobile business preparing or serving food or beverages for on-site or off-site consumption, such as:

  • Restaurants, cafes, coffee shops, and cafeterias
  • Roadside stands, hot dog carts, and mobile food trucks
  • Bars, cocktail lounges, and taverns
  • Grocery and convenience stores with prepared deli items
  • Theater and bowling alley snack bars

Who is Not Subject to This Tax?

  • Food service establishments operating outside of Orleans Parish (except when delivering food into Orleans Parish).
  • Businesses that prepare food in Orleans Parish but only sell or serve it outside the parish.

Example:

  • A caterer in Jefferson Parish delivering food to Orleans Parish customers must collect the NOEHA tax.
  • A restaurant in Orleans Parish that only delivers to Jefferson Parish customers does not collect the NOEHA tax.

NOEHA Tax Rates on Food & Beverage Sales

Annual Food & Beverage Sales Tax Rate
$200,000 - $499,999 0.5%
$500,000 or more 0.75%

Which Foods & Beverages are Taxable?

Prepared or manufactured foods and beverages sold or served by a food service establishment in Orleans Parish or at the airport are taxable, even if the food was prepared elsewhere.

Exemptions

Certain food and beverage sales are exempt from the NOEHA tax, including:

  • Meals provided to staff, students, inmates, or patients of schools, hospitals, religious institutions, or mental health facilities.
  • Food and beverages sold at facilities that are not open to the public (e.g., employee-only cafeterias in private institutions).
  • Any food or beverage purchased using SNAP (food stamps) or eWIC cards is tax-exempt.

Filing & Payment Deadlines

Due Date:

Filing Process:

  • All food service establishments must file monthly returns with the Louisiana Department of Revenue (LDR), which collects the tax for the Ernest N. Morial New Orleans Exhibition Hall Authority (NOEHA).
  • A business’s total food and beverage sales determine its tax rate for the following year.
  • Returns must be filed electronically using Form R-1325.
  • Businesses that meet the Mandatory Electronic Funds Transfer (EFT) threshold must transmit payments electronically according to Louisiana Department of Revenue regulations.
Louisiana Flag with pelican

Hotel Occupancy & Additional Paid Occupancy Taxes

Who Must File?

Any establishment in Orleans or Jefferson Parish engaged in the business of providing lodging must file a tax return if it:

  • Offers six or more guest rooms in a single building or multiple structures (e.g., hotels, motels, inns, bed & breakfasts, and vacation rentals).

Hotel Occupancy Tax Rates

Parish Tax Type Tax Rate
Orleans & Jefferson Louisiana Stadium & Exposition District Room Occupancy Tax 4%
Orleans Parish Only Ernest N. Morial New Orleans Exhibition Hall Authority Tax 3%
Orleans Parish Only Additional Paid Occupancy Tax (10-299 Rooms) $0.50 per night
Orleans Parish Only Additional Paid Occupancy Tax (300-999 Rooms) $1.00 per night
Orleans Parish Only Additional Paid Occupancy Tax (1,000+ Rooms) $2.00 per night

Hotel Occupancy Tax Payment & Filing Deadlines

Due Date:

Returns and payments must be submitted by the 20th of the month following the reporting period.

Filing Process:

  • Hotels must file monthly returns with the Louisiana Department of Revenue.
  • Returns for the New Orleans Exhibition Hall Authority Additional Room Occupancy Tax must be filed electronically via Form R-1325.
  • Mandatory Electronic Funds Transfer (EFT) filers must submit payments electronically, per Louisiana Department of Revenue regulations.

Disclaimer: The content provided on this webpage is for informational purposes only and is not intended to be a substitute for professional advice. While we strive to ensure the accuracy and timeliness of the information presented here, the details may change over time or vary in different jurisdictions. Therefore, we do not guarantee the completeness, reliability, or absolute accuracy of this information. The information on this page should not be used as a basis for making legal, financial, or any other key decisions. We strongly advise consulting with a qualified professional or expert in the relevant field for specific advice, guidance, or services. By using this webpage, you acknowledge that the information is offered “as is” and that we are not liable for any errors, omissions, or inaccuracies in the content, nor for any actions taken based on the information provided. We shall not be held liable for any direct, indirect, incidental, consequential, or punitive damages arising out of your access to, use of, or reliance on any content on this page.

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