Louisiana Parish Sales Tax System Guide 2025

Louisiana has 64 parishes, each with authority to administer its own local sales and use tax.
Businesses that sell to customers in Louisiana often need to register and file at both the state and parish levels.

This guide explains how the parish system works, including how to register, file, and manage local returns through Parish E-File, and when direct registration with a parish collector may be required.

For information about statewide rules, nexus thresholds, and SaaS taxability, see the Louisiana Sales Tax Guide for SaaS & E-Commerce Businesses 2025.

Last updated: November 2025

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Overview of Parish-Level Sales Tax

Each parish sets its own local sales and use tax rates within state guidelines.
Local collectors handle registration, filing, and payment for parish taxes.
Parish rates are added to Louisiana’s 5 percent state rate to determine the total rate for each location.

Combined rates usually range between 9 and 11.45 percent, depending on the parish.

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Parish E-File Portal

Parish E-File is Louisiana’s online system for filing and paying local sales and use tax returns.
It is operated by the Louisiana Uniform Local Sales Tax Board (LULSTB) and used by most parishes.

Main Functions

• File parish returns and submit payments electronically
• Register for multiple parishes with one account
• View filing history and account information
• Receive electronic notices from parish collectors

Registration Steps

1. Create an account on Parish E-File.
2. Enter business and Louisiana tax ID information.
3. Select each parish where you need to file.
4. Wait for parish approval and account number assignment.
5. Begin filing monthly, quarterly, or annual returns as assigned.

Filing Guidelines

• Due date: the 20th of the month following the reporting period
• Electronic filing and payment are required
• Zero-sales returns must be filed when registered
• Amended returns can be submitted through the portal

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Direct Parish Registration

Most parishes participate in Parish E-File.
A few manage their own registration or collection process.
Businesses with a physical presence in those areas should register directly with the local collector.

Always confirm registration details with the parish before filing.

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Combined State and Local Return (2025 Update)

A new combined state and local return is being introduced through Parish E-File in 2025.
This will allow businesses with Louisiana locations to report both state and parish activity in one filing if their reporting frequencies match.

To use the combined return:

• State and parish filing frequencies must be the same for each location
• Each location will receive a master number linking its state and parish accounts
• State filings may still be submitted through LaTAP if preferred

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Account Structure

Each business location registered in Parish E-File receives a master location number.
This number links state and parish accounts and ensures filing frequency alignment.
Accounts can be updated or closed directly in the Parish E-File dashboard.

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Filing Frequency and Due Dates

Electronic payment is required.
Late filings may result in parish-level penalties and interest.

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Recordkeeping and Exemptions

• Keep at least four years of records for each parish
• Maintain exemption certificates for all exempt sales
• Exemption rules may differ by parish; confirm locally
• Digital copies of certificates can be stored in Parish E-File

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Parish Tax Resources

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Summary

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