Do I need a sales tax permit in Louisiana?

A seller or lessor that is a dealer under Louisiana law must apply to the Louisiana Department of Revenue for a sales tax certificate, collect the tax from customers and file returns. That includes a business that sells, leases or rents taxable property or services in Louisiana, keeps a business location or inventory there, or operates there through salespeople or agents. Louisiana calls the registration a Louisiana sales tax registration. For a seller outside Louisiana, the economic nexus threshold is $100,000 in sales in the previous or current calendar year (gross revenue from sales delivered into Louisiana exceeding $100,000). Louisiana's own rule sets which sales count toward it and when registration must follow.

Sales tax permit · Louisiana

How to Get a Louisiana Sales Tax Registration

The short answer. In Louisiana, the registration a business must hold before it makes sales subject to Louisiana sales tax is a Louisiana sales tax registration, issued by the Louisiana Department of Revenue.

Louisiana Sales Tax Registration at a Glance

What Louisiana calls it	Louisiana Sales Tax Registration
Issued by	Louisiana Department of Revenue
How to apply	Online or paper
Fee	Not confirmed
Security deposit or bond	Not confirmed
Expires	Not confirmed
Several locations	Not confirmed
Local sales tax	Some need their own registration
Threshold for sellers outside the state	$100,000 in sales

Read from the government sources listed at the foot of this page, last checked September 29, 2026. See the sources.

Who Needs a Louisiana Sales Tax Registration

A seller or lessor that is a dealer under Louisiana law must apply to the Louisiana Department of Revenue for a sales tax certificate, collect the tax from customers and file returns. That includes a business that sells, leases or rents taxable property or services in Louisiana, keeps a business location or inventory there, or operates there through salespeople or agents.

For a seller outside Louisiana, the economic nexus threshold is $100,000 in sales in the previous or current calendar year (gross revenue from sales delivered into Louisiana exceeding $100,000). Louisiana's own rule sets which sales count toward it and when registration must follow.

How to Apply

You apply to the Louisiana Department of Revenue. You can apply online or on a paper application. Go to Louisiana's registration page.

What It Costs

We have not confirmed whether Louisiana charges a fee for the sales tax registration; check with the Louisiana Department of Revenue.

We have not confirmed whether Louisiana can require security, such as a deposit or bond; check with the Louisiana Department of Revenue.

Does It Expire?

We have not confirmed whether the sales tax registration expires; check with the Louisiana Department of Revenue.

More Than One Location

We have not confirmed whether Louisiana requires a separate sales tax registration for each location; check with the Louisiana Department of Revenue.

Local Sales Taxes in Louisiana

Parish and other local sales taxes are collected by a single local collector in each parish, so a business with a Louisiana location also registers with the local collector for each parish where it is located or delivers. A remote seller with no physical presence in Louisiana instead registers with the Louisiana Sales and Use Tax Commission for Remote Sellers, which collects state and local tax on one return.

More for Louisiana Businesses

Louisiana resale certificate, for buying inventory for resale.
Sales tax nexus checker, to see which other states your sales may require you to register in.
Louisiana LLC guide, for forming and running an LLC in the state.
LLC guide for eBay sellers in Louisiana, for selling only through a marketplace.

Frequently Asked Questions

: A seller or lessor that is a dealer under Louisiana law must apply to the Louisiana Department of Revenue for a sales tax certificate, collect the tax from customers and file returns. That includes a business that sells, leases or rents taxable property or services in Louisiana, keeps a business location or inventory there, or operates there through salespeople or agents. Louisiana calls the registration a Louisiana sales tax registration. For a seller outside Louisiana, the economic nexus threshold is $100,000 in sales in the previous or current calendar year (gross revenue from sales delivered into Louisiana exceeding $100,000). Louisiana's own rule sets which sales count toward it and when registration must follow.
: We have not confirmed whether Louisiana charges a fee for the sales tax registration; check with the Louisiana Department of Revenue. We have not confirmed whether Louisiana can require security, such as a deposit or bond; check with the Louisiana Department of Revenue.
: We have not confirmed whether the sales tax registration expires; check with the Louisiana Department of Revenue.
: We have not confirmed whether Louisiana requires a separate sales tax registration for each location; check with the Louisiana Department of Revenue.
: Parish and other local sales taxes are collected by a single local collector in each parish, so a business with a Louisiana location also registers with the local collector for each parish where it is located or delivers. A remote seller with no physical presence in Louisiana instead registers with the Louisiana Sales and Use Tax Commission for Remote Sellers, which collects state and local tax on one return.

This guide is general information, not legal or tax advice, and reading it does not create an attorney-client relationship. It reports what each state's law and tax agency say about the registration a business holds before it makes taxable sales, with the sources this page cites. It cannot tell you whether your own business must register: that turns on what you sell, where you sell it from, and how much you sell into the state, and fees, security rules and thresholds change between our reviews. Confirm your own position with the tax agency named on this page before you start selling.

Sources

Each entry below is a document recorded in our verified Louisiana sources, and each entry says what the document is. Some statutory text is read from an accurate mirror rather than from the state's own host, and those say so.

revenue.louisiana.gov/businesses/general-sales-and-use-taxes/general-sales-use-tax/LDR: General Sales & Use Tax (updated June 13, 2025)
revenue.louisiana.gov/businesses/general-resources/business-registration/LDR: Starting or Buying a Business (updated September 8, 2026)
dam.ldr.la.gov/taxforms/16019-5-24-F.pdfLDR Form R-16019 (5/24), Application for Louisiana Revenue Account Number
legis.la.gov/Legis/Law.aspx?d=101815La. R.S. 47:301, Definitions (4) dealer
legis.la.gov/legis/Law.aspx?d=208460La. R.S. 47:337.13, Collection of sales and use taxes by political subdivisions
parishe-file.revenue.louisiana.govLouisiana Parish E-File (LDR)
remotesellers.louisiana.gov/FAQLouisiana Sales and Use Tax Commission for Remote Sellers: FAQ

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Edmond Hui · Founder, MyStateLLC

Edmond Hui is a software engineer and serial entrepreneur based in New York who has founded multiple online businesses across e-commerce, media, and information publishing. Before transitioning into tech, he spent years as a commercial real estate professional closing deals totaling over 100,000 square feet, giving him firsthand experience with business formation and entity structuring. He built MyStateLLC to provide the free, state-specific LLC guidance he wished existed when forming his own companies.