What is the state sales tax rate?


Rate TypeRate as of December 31,2024Rate as of January 1, 2025
Sales Tax4.45%5%*
Intrastate Telecommunications3.45%5%*
Sales of Prepaid Telephone Cards and Prepaid Authorization Numbers3.45%5%*
Interstate Telecommunications2.45%5%*
Business Utilities2%2%
Direct Marketers (47:302(K))8.45%9%*
*Until 12/31/2029

Telecommunications services, cable television services, direct-to-home satellite services, video programming services, and satellite digital audio radio services are also subject to an additional state tax rate of 5%.


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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