What is a dealer?


A dealer is defined as a person or entity selling merchandise or providing a taxable service. A vendor is a dealer, and may also be referred to as a seller, exhibitor or booth owner. If a seller qualifies as a dealer by law, they must apply for a sales tax certificate, collect sales tax, file sales tax returns, and remit sales taxes owed. (Louisiana Revised Statue 47:301(4)).

Filing Dates


News & Announcements

May 14, 2025

Tax preparer arrested for gambling-related tax fraud scheme

A Louisiana tax preparer faces felony charges over an alleged scheme to steal tens of thousands of dollars in fraudulent income tax refunds.

May 12, 2025

Louisiana state income tax deadline is May 15

The deadline for 2024 Louisiana state income tax is Thursday, May 15.

January 29, 2025

Louisiana state income tax filing begins Wednesday, Jan. 29

Louisiana Department of Revenue (LDR) will begin accepting 2024 state individual income tax returns on Wednesday, Jan. 29, 2025.


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