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

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.

January 08, 2025

To reduce costs, LDR to cease mailing state sales tax returns to businesses

Louisiana Department of Revenue will cease printing and mailing copies of the Louisiana state sales tax return to businesses registered for sales tax in the state.

December 11, 2024

Tax preparer faces multiple felony fraud charges

A Terrebonne Parish woman faces multiple felony charges for the attempted theft of thousands of dollars in fraudulent state income tax refunds.


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