Louisiana sales tax is a tax on purchases, added at the register

Louisiana's sales tax is a percentage added to the price of most goods and some services when you buy them. The state charges 4 percent on all sales. Your parish (Louisiana's name for county) then adds its own tax on top of that, ranging from 2 to 7 percent depending on where you live. The total you pay at checkout is the state rate plus your local rate combined.

The merchant collects the tax from you and sends it to the state and parish. You do not send in a separate payment — it happens at the point of sale. Some items are taxed at a lower rate or not taxed at all, which can make the final total confusing if you are not sure what falls into each category.

Key Takeaways

  • Louisiana's state sales tax is 4 percent, and your parish adds between 2 and 7 percent on top of that, so your total rate ranges from 6 to 11 percent depending on location.
  • Groceries, prescription medications, and medical equipment are taxed at a lower rate or not taxed, while prepared food and restaurant meals are fully taxed.
  • Your parish determines the local portion of the tax, so the rate you pay in New Orleans differs from the rate in Baton Rouge or rural areas.
  • Online purchases from out-of-state sellers may or may not include Louisiana sales tax depending on the seller's policies and the type of item.

State rate plus parish rate equals what you pay

The 4 percent state rate applies everywhere in Louisiana. On top of that, each parish adds its own local sales tax. Orleans Parish (New Orleans) charges 4.45 percent locally, bringing the total to 8.45 percent. Jefferson Parish charges 5 percent locally, for a total of 9 percent. Rural parishes often charge 2 or 3 percent locally, bringing totals to 6 or 7 percent.

The rate you see on a receipt depends entirely on where the sale happens, not where you live. If you buy something in New Orleans, you pay the New Orleans rate. If you drive to a neighboring parish to shop, you pay that parish's rate. Some people shop across parish lines specifically to save on sales tax, though the difference is usually small unless you are buying something expensive.

What is taxed and what is not

Groceries — items you buy at a supermarket to cook at home — are taxed at only 2 percent in Louisiana, not the full rate. This includes bread, milk, vegetables, meat, and canned goods. Prepared food and restaurant meals are taxed at the full rate, so a sandwich from a deli counter costs more in tax than a loaf of bread.

Prescription medications and certain medical equipment are not taxed at all. Over-the-counter medications like aspirin or cold medicine are taxed at the full rate. Clothing is taxed at the full rate. Gasoline is taxed, but the tax is built into the price per gallon rather than added at the pump.

Services are usually not taxed unless they are specifically listed. A haircut is taxed. Car repairs are taxed. Plumbing work is taxed. But legal information, accounting, and medical office visits are not. The rule is not always obvious, so if you are unsure whether something will be taxed, ask the merchant before you buy.

How the tax is collected and where it goes

The merchant adds the tax to your bill at the register or checkout. They collect it from you and hold it until they file a sales tax return with the Louisiana Department of Revenue. Merchants file returns monthly or quarterly depending on how much they sell. The state then distributes the revenue: the state keeps its 4 percent, and the parish keeps its local portion.

The parish uses its sales tax revenue for local services like schools, roads, and public safety. Some parishes dedicate a portion of their sales tax to specific projects, like a new library or sports facility. The breakdown varies by parish and changes over time as voters approve or reject new taxes.

Sales tax on online and out-of-state purchases

If you order something online from a major retailer like Amazon, Walmart, or Target, Louisiana sales tax is usually added to your order if the company has a physical presence in the state. If you order from a small out-of-state seller with no warehouse or office in Louisiana, the seller may not charge you sales tax at checkout. However, Louisiana law says you owe "use tax" on those purchases — a tax equal to the sales tax rate in your parish.

In practice, most people do not pay use tax on individual online purchases. It is meant to be reported on your state income tax return if you owe a significant amount. The state does not typically pursue individual consumers for small amounts, but large purchases or regular buying from untaxed sources could trigger a notice.

Special sales tax situations and exemptions

Certain organizations do not pay sales tax on their purchases. Religious organizations, schools, and nonprofits can buy items tax-free if they have a resale certificate or tax-exempt status. A business buying items to resell does not pay sales tax on those items — the tax is paid by the final customer instead.

Louisiana also has temporary sales tax holidays for specific items. Back-to-school sales tax holidays typically exempt school supplies and clothing for a short period in late summer. Hurricane preparedness items may be tax-free during certain windows. These holidays are announced by the state and vary year to year, so check the Department of Revenue website if you are planning a large purchase.

How to find your exact local rate

Your sales tax rate depends on your parish. The easiest way to find it is to look at a recent receipt from a purchase in your area — the tax rate is often printed on it. You can also search "Louisiana sales tax by parish" and find a list from the Department of Revenue showing each parish's combined state and local rate.

If you are moving to Louisiana or shopping in an unfamiliar parish, knowing the rate ahead of time helps you budget. The difference between 6 percent and 11 percent adds up quickly on large purchases like furniture or appliances. Some retailers will tell you the tax rate if you ask before checkout.

Frequently Asked Questions

Is Louisiana sales tax higher or lower than other states?

Louisiana's combined state and local rate ranges from 6 to 11 percent depending on parish. The national average is around 7.2 percent, so Louisiana is roughly in the middle. Some states have no sales tax at all, while others exceed 10 percent statewide.

Do I pay sales tax on used items?

Sales tax applies to used items sold by a business, like a used car from a dealership or used furniture from a store. Items sold between private individuals are not taxed. A used car sold by a private person to another private person is not subject to sales tax, but a used car sold by a dealer is.

What happens if a merchant forgets to charge me sales tax?

The merchant is responsible for collecting and remitting the tax, not you. If they forget to charge it, that is their error to correct with the state. You are not liable for the merchant's mistake. However, the merchant may catch the error later and ask you to pay it, though this is rare for small transactions.

Can I deduct Louisiana sales tax on my federal income tax return?

You can deduct either state income tax or state sales tax on your federal return, but not both. Most Louisiana residents deduct income tax because it is usually larger. You would only deduct sales tax if you paid more in sales tax than income tax, which is uncommon for most households.

Are there sales tax differences between online and in-store purchases?

The tax rate is the same whether you buy in a store or online, as long as the seller is required to collect it. The difference is whether the seller collects it at all. Large online retailers collect Louisiana sales tax. Small out-of-state sellers may not, though you technically owe use tax on those purchases.