Louisiana Sales Tax Calculator
The Louisiana state sales tax rate is 5.000%. Local taxes bring the average combined rate to 10.130% (highest 12.000%). Use the calculator to add tax to a price or work backwards from a receipt total.
Updated 2026-10-03
| State rate | 5.000% |
| Average local rate | 5.130% |
| Average combined rate | 10.130% |
| Highest combined rate | 12.000% |
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Sales tax on common purchases in Louisiana
| Price | Tax at 10.13% | Total |
|---|---|---|
| $10.00 | $1.01 | $11.01 |
| $50.00 | $5.07 | $55.07 |
| $100.00 | $10.13 | $110.13 |
| $500.00 | $50.65 | $550.65 |
| $1,000.00 | $101.30 | $1,101.30 |
| $25,000.00 | $2,532.50 | $27,532.50 |
Combined sales tax in Louisiana cities
- New Orleans: 10.000%
Why Louisiana has the highest combined sales tax
Louisiana's state sales tax is 5%, but parishes, cities, school boards and special districts add an average of 5.13% more, for a combined average of 10.13%, the highest of any state in our rate data. Combined rates reach 12% in some areas, and New Orleans sits at 10.00%.
The state rate rose from 4.45% to 5% on January 1, 2025, under Act 11 of the 2024 Third Extraordinary Session. The Department of Revenue lists the higher rate as running until December 31, 2029. The 0.55% increase does not apply to certain sales of materials and services under construction contracts that meet the conditions in La. R.S. 47:305.11.
Local sales taxes are collected separately from the state tax. State law requires one local collector per parish, which collects for every taxing body in that parish and distributes the money, so Louisiana businesses file a state return and a parish return.
Looking up a Louisiana rate
Because so many local bodies levy tax, Louisiana rates vary even within a single parish. Two official tools give address-level answers:
Search by street address. A ZIP code or parish name is not precise enough when a school district or economic development district boundary runs through it.
- The Louisiana Uniform Local Sales Tax Board’s free lookup at salestaxportal.com shows the state and local rates, local exemptions and exclusions for any Louisiana address.
- The Parish E-File Sales Tax Explorer, run by the Department of Revenue, looks up a location by address or coordinates and calculates the total.
What the state taxes and what it does not
Louisiana’s rules on food, utilities and services differ from most states, and some items carry special rates:
| Item | State treatment from January 1, 2025 |
|---|---|
| General goods and digital products | 5% state + local |
| Food for home consumption | Not subject to state sales tax (local tax may apply) |
| Residential utilities | 100% exempt from sales and use tax |
| Business utilities | 2% state |
| Telecom, cable TV, satellite TV and satellite radio | 5% general rate + 5% additional state tax in lieu of local tax (10% total) |
| Prewritten software access (SaaS) and information services | Newly taxable from January 1, 2025 |
| Hotel rooms outside Orleans and Jefferson parishes | 5% state + local taxes |
| Hotels with 10 or more rooms in Orleans and Jefferson parishes | 3% state + local and occupancy taxes |
Worked example: delivery charges and a New Orleans receipt
Delivery fees paid to the seller are part of the taxable sales price in Louisiana, and if any part of an order is taxable, the whole delivery charge is taxable. The Department of Revenue’s own example: an invoice with $50 of food for home consumption, $50 of taxable goods and a $10 delivery fee owes tax on the full $10 fee, not half of it.
In New Orleans at 10.00%, that $50 of taxable goods plus the $10 fee comes to $60 taxable. Tax at the state rate alone is $3.00; at the full combined rate it is $6.00. The $50 of groceries is not subject to state tax, though local tax may still apply to it depending on the parish.
To back tax out of a $110 New Orleans receipt for fully taxable goods, divide by 1.10: the goods cost $100.00 and the tax was $10.00.
Use tax on out-of-state and online purchases
Louisiana use tax applies when you bring taxable goods or digital products into the state without paying Louisiana tax. It is based on the "cost price", which includes installation and transportation charges, so shipping on an untaxed online order is part of the amount you owe tax on.
Because state and local taxes are administered separately, use tax can be owed to both the state and the parish. Check the rate for your home address with the lookup tools above before calculating what you owe.
Louisiana compared with neighboring states
Louisiana's 10.13% average combined rate is higher than Texas (8.20%), higher than Arkansas (9.48%) and higher than Mississippi (7.06%). The local share is what sets Louisiana apart: its average local rate of 5.13% is larger than its 5% state rate.
For Louisiana residents, buying in Texas or Mississippi and bringing goods home does not avoid tax. State and parish use tax can be due on the cost price, which includes shipping.
| State | State rate | Avg. combined | Tax on $500 at avg. combined |
|---|---|---|---|
| Louisiana | 5.000% | 10.13% | $50.65 |
| Texas | 6.250% | 8.20% | $41.00 |
| Arkansas | 6.500% | 9.48% | $47.40 |
| Mississippi | 7.000% | 7.06% | $35.30 |
Business purchases: utilities and services
Businesses face rates that households do not. Business utilities are taxed at 2%, while residential utilities are fully exempt. Since January 1, 2025, Louisiana also taxes prewritten software accessed online and information services, which pulls many business subscriptions into the tax base. On a $1,200 annual software subscription, state tax alone at 5% is $60.00, before any local tax that applies.
Repairs to homes and other immovable property are not taxable, but repairs to cars, boats, appliances and other movable property are, and service-call or trip charges count as part of the taxable repair price even when listed separately.
Frequently asked questions
What is the sales tax rate in Louisiana?
5.000% statewide; the population-weighted average combined state and local rate is 10.130%.
How do I calculate sales tax backwards from a total?
Divide the total by 1 plus the tax rate. At 10.13%, a $100 receipt includes $9.20 of tax on a $90.80 price.
How much is the tax on $100 in Louisiana?
About $10.13 at the average combined rate, for a total of $110.13.
When did the Louisiana state sales tax go up to 5%?
January 1, 2025. The increase from 4.45% is scheduled to last through December 31, 2029.
Are groceries taxed in Louisiana?
Food for home consumption is not subject to the state sales tax, but local sales taxes may still apply depending on the parish.
Why is my cable or phone bill taxed at 10% in Louisiana?
Since January 1, 2025, those services pay the 5% general state rate plus an additional 5% state tax imposed in lieu of local sales tax.
Is the shipping charge taxable in Louisiana?
Yes, if you pay it to the seller and any part of the order is taxable. The whole delivery charge is then taxable.
Are home repairs taxable in Louisiana?
No. Repairs and maintenance to immovable property such as a house are not taxable. Repairs to cars, appliances and other movable property are.
Sources
Figures are taken from official government publications and were last reviewed on 2026-10-03.
- Louisiana Department of Revenue — R-1306 Withholding Tables and Formulas (effective 1/1/2026)
- Tax Foundation — 2026 State Income Tax Rates and Brackets (cross-check)
- Tax Foundation — State and Local Sales Tax Rates, Midyear 2026
- Louisiana DOR — Revenue Information Bulletin 25-007, State Sales Tax Rate
- Louisiana DOR — Tax Reform FAQs, General Sales Tax (Sept. 2025)
- Louisiana DOR — What is the state sales tax rate?
- Louisiana DOR — Parish E-File rate lookup
- Louisiana DOR — Designation of Centralized State and Local Return and Processor (report)