Louisiana's statewide sales tax is 4.45 percent

Louisiana charges a state sales tax of 4.45 percent on most retail purchases. However, the total tax you pay at checkout is almost always higher because parishes (Louisiana's equivalent of counties) add their own local sales taxes on top of the state rate. Your final tax rate depends on which parish you shop in.

The combined state and local rate ranges from about 5.45 percent in some parishes to as high as 11.45 percent in others. For example, Orleans Parish (which includes New Orleans) charges a combined rate of 8.625 percent, while Plaquemines Parish charges 7.45 percent. If you buy something in one parish and use it in another, you pay tax based on where the purchase happens, not where you live.

Key Takeaways

  • Louisiana's state sales tax is 4.45 percent, but your total tax includes parish-level taxes that vary by location.
  • Combined sales tax rates range from 5.45 percent to 11.45 percent depending on which parish you shop in.
  • Groceries, prescription medications, and certain medical devices are exempt from Louisiana sales tax.
  • Online purchases from out-of-state sellers are subject to Louisiana sales tax if the seller has a physical presence in the state or meets federal thresholds.

How parish taxes add to the state rate

Each parish in Louisiana sets its own local sales tax rate, which stacks on top of the 4.45 percent state tax. These local rates fund parish services like schools, roads, and public safety. A parish might add anywhere from 1 percent to 7 percent to the state rate, which is why two purchases in different parts of Louisiana can have very different final tax amounts.

Some parishes also allow individual cities or special districts within them to add additional small taxes for specific purposes like transportation or tourism. This means a city in a parish might have a slightly different rate than the parish outside city limits. When you shop, the cashier or online checkout will show you the exact combined rate for that location.

What items are exempt from sales tax in Louisiana

Not everything you buy is taxed. Groceries — including meat, produce, dairy, and packaged foods meant to be eaten at home — are exempt from Louisiana sales tax. Restaurant meals and prepared foods are taxed, but raw ingredients you cook yourself are not.

Prescription medications are also exempt. Over-the-counter medicines like pain relievers or cold medicine are taxed, but anything you need a prescription to buy is not. Medical devices prescribed by a doctor, such as diabetic supplies or mobility aids, are typically exempt as well, though the rules can be specific to the device.

Clothing and shoes under $109 per item are exempt from Louisiana sales tax. If a single piece of clothing costs $109 or more, the entire purchase is taxed. This applies to new clothing only — used clothing sold in thrift stores or secondhand shops is also exempt.

Sales tax on online and out-of-state purchases

If you order something online from a seller outside Louisiana, you may still owe Louisiana sales tax. Large online retailers like Amazon, Walmart, and Target have physical locations or warehouses in Louisiana, so they collect Louisiana sales tax on orders shipped to the state. Smaller sellers without a Louisiana presence are not required to collect the tax, but Louisiana law says you owe it anyway — you would report it on your state tax return, though few people do.

The rule changed in 2018 when the U.S. Supreme Court decided that states could require online sellers to collect sales tax even without a physical location in the state. Most major retailers now collect Louisiana sales tax automatically at checkout if you provide a Louisiana address. If a seller does not collect it, the tax is technically your responsibility, but Louisiana does not have a straightforward way for individuals to pay it separately.

How to find the exact rate for your parish

The Louisiana Department of Revenue maintains a list of all parish and local sales tax rates. You can search by parish name or zip code to find the combined rate for any location in the state. The rate you see is the total you will pay — it already includes the state 4.45 percent plus all local additions.

If you run a business or manage inventory across multiple parishes, keeping track of different rates is important for pricing and accounting. Many point-of-sale systems can be programmed with parish-specific rates so the correct tax is calculated automatically based on the customer's location.

Special sales tax situations in Louisiana

Louisiana offers a sales tax holiday in August for school supplies and clothing. During this period, most clothing, shoes, and school supplies under certain price limits are sold without sales tax. The exact dates and item limits change yearly, so check the Louisiana Department of Revenue website before the holiday period.

Certain industries and purchases have their own rules. For example, sales of manufacturing equipment, agricultural equipment, and industrial machinery may may have access to for exemptions or reduced rates under specific conditions. Nonprofit organizations may be exempt from sales tax on certain purchases if they have the proper documentation. If your purchase falls into a specialized category, ask the seller whether an exemption might explore.

Frequently Asked Questions

Do I pay sales tax on groceries in Louisiana?

No. Groceries — unprepared food you buy to cook at home — are exempt from Louisiana sales tax. This includes meat, produce, dairy, bread, and canned goods. Restaurant meals, prepared foods, and food eaten on premises are taxed.

What is the sales tax in New Orleans?

New Orleans is in Orleans Parish, which has a combined sales tax rate of 8.625 percent. This includes the state rate of 4.45 percent plus local parish and city taxes.

Do I have to pay Louisiana sales tax on online orders from out-of-state companies?

If the company has a physical presence in Louisiana or meets federal thresholds, they must collect Louisiana sales tax. Major retailers like Amazon and Walmart do this automatically. Smaller sellers may not collect it, but Louisiana law says you owe the tax — you would report it on your state return.

Are clothes tax-free in Louisiana?

Clothing and shoes under $109 per item are exempt from Louisiana sales tax. If a single piece costs $109 or more, the entire purchase is taxed. Used clothing sold in thrift stores is also exempt.

When is Louisiana's back-to-school sales tax holiday?

Louisiana holds a sales tax holiday in August for school supplies and clothing. The exact dates and price limits change each year, so check the Louisiana Department of Revenue website for current details before shopping.