Can a taxpayer file a consolidated sales tax return if they have more than one business located in Louisiana?


Yes, as long as the designated primary account and location account qualify for consolidated filing. Stores located in tax increment financing districts and all traditional hotels and motels in Louisiana are prohibited from filing on a consolidated basis. These taxes are dedicated in whole or in part to special parish funds in the state Treasury, and therefore, each location must report individually. Businesses electing to file consolidated must list the sales for each location separately (including the designated primary location and out of state locations when applicable) on the Schedule B and file and remit electronically. Contact us at (855) 307-3893 and follow the prompts or email us at [email protected] for additional information if needed.

Filing Dates


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